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Make Changes And Additions To Read On The Stamp Tax

Original Language Title: Apporta Modifiche Ed Aggiunte Alle Leggi Sulle Tasse Di Bollo

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Ranked # 16.
Law that makes changes and additions to the law on stamp duties.

We the Captains Regent of the Most Serene Republic of San Marino
promulgate and publish the following law passed by the Prince and Sovereign Council of
LX in His Returned today:
Art.
1. Articles 17, 25, 26 and 27 of the Law on stamp duty March 14, 1918, Ranked # 11
bearing legislative measures and changes thereto shall be repealed.
These are replaced by the following:
"Art.17. - The stamped paper and the postage issued by the Government will pay the following rights and
will have the name and the names referred hereinafter:
A ) - branded card for fixed fees.
size of the fee: lire 3, 5, 8, 10.
paper Species: whole sheet.
Dimensions: height 315 mm, width 225
number of lines: 29.
Space between the lines perpendicular: mm 154.
B) - Postage.
Measure of tax: 10 cents, 25, 30, 50, 60, and lire 1, 2, 3, 5, 10, 15, 25, 30, 50, 100.
format, color and size: to be determined with Reggenziale Decree.
C) - branded paper bills and other effects of trade.
measure of tax:
to effects up to 200 L. L. 0.30
than L. 200 "" "400" 0.60
" "400" "" 600 "0.90
" "600" "" 800 "1.20
" "800" "" 1000 "1.50
" "1000" "" 2000 "3.00
" "2000" "" 3000 "4.50
" "3000" "" 4000 "6.00
" "4000" "" 5000 "7.50
Dimensions: height 104 mm, width 250 mm
For effects or drafts exceeding L. 5000: tass lire two per thousand pounds or fraction of a thousand | || lire.
D) - printed branded card.
size of the fee: 5 pounds and 8
paper use: demand turner, mortgage note, a police certificate.
Dimensions, the number of lines and the space between the lines perpendicular: as the letter A ".
"Art.25. - It will be compulsory to wear these kind of stamped paper for the formation of the acts and writings
listed in this Article.
A) You will write on paper by three lire: || | 1) copies of public and private documents issued for use of the recording;
2) the Commission's judgments Arbitration Agriculture;
3) copies of decrees authorizing purely incidental and also having the force of definitive, that the | || Judge called in special protocols of civil cases, which must be notified to the parties, to prosecutors, to
witnesses and experts;
4) copies of notarial deeds and acts of Segr nity of Finance and those of acts private
released for use by the mortgage formalities;
5) copies of the acts of notoriety;
6) acts on the adjustments on Civil Status;
7) certificates and copies of documentary released the Ecclesiastical Authority;
8) medical certificates;
9) certificates, declarations, certifications, permits and other similar writings issued by officials or by
public offices, as well as certificates, declarations and certifications shipped the Curia and the ministers of Worship
when intended for civil use, exclusion ii certificates, extracts etc. referred to in subparagraph.
B, 9 and 18 and no criminal certificates in ETTER C, # 2;
1O) instances, petitions and appeals in administrative or court to agencies, commissions and
government offices, which are not declared free of charge, or for which a fee is not required higher
.
B) - It will write on paper by five lire:
1) an application to the Council of Twelve of voluntary measures
jurisdiction in the interests of women and children and their verbal statements, and the decrees voluntary jurisdiction issued by
Law Commissioner and their copies;
2) the originals, copies and extracts of the records of notaries and of the Secretary of Finance;
3) the originals of the private documents bearing contracts of all kinds, as well as descriptions, Perizi,
findings and inventories;
4) copies, requests by individuals, the Prince and Sovereign Council decisions, the Congress and
of the acts of the Regency;
5) copies and extracts of documents, certificates, documents and records deposited in the public archives;
6) copies of the documents, permits and documents filed with the ministers of worship,
when intended for civilian use;
7) the desistenze of complaints in the private action offenses;
8) the registration of mortgage notes and transcription;
9) applications for each state, certificate, copy or extract and registration of charges for each mortgage;
10) certificates, states, copies and extracts mortgage;
11) the originals and copies of the bill protests;
12) acts of filing a civil forward the Commissioner's Court in the criminal proceedings;
13) eviction precepts;

14) of the private auction notices;
15) instances for citizenship;
16) the questions that present themselves to the authorities of the secondary schools;
17) instances to contribute to government auctions;
18) certificates and cadastral extracts;
19) applications for volture and cadastral annotations;
C) - they will write on eight lire paper:
1) actions relating to the Council of Twelve, with the exception of those referred to in point B, # 1, and the relative
copies;
2) criminal certificates.
D) You will write on paper by ten lire all and sundry acts of civil procedure regarding
Honorary jurisdiction, contentious or time, and copies thereof, and all questions,
instances, allegations and all acts, including powers of attorney ad lites, faced by the Courts of the Republic or in judicial
compromissoriali or receiving them through the Chancellor or Sliders
first to those courts, and all actions relating to executive orders .
In cases relating to disputes Nos greater value to a thousand lire you will make use of paper to five pounds
.
The sovraccennata including stamp duty will be to register in relation to powers of attorney to
lites and the executive orders.
Among the acts mentioned in the first paragraph of the letter. D of this article will not be including
documents to be exhibited in court, will be taxed in the manner and to the extent indicated in Article
following when they are not among those subject to stamp duty from the beginning.
An exception pei judgments compromissoriali required under the heading LX, lib.
II of the Statute, for whom the stamp duty indicated above Ra's reduced to half.
The documents referred to in subparagraph. A, numbers 5, 6, 7, 8 and 9 and the criminal certificates you can make out
paper exempt from stamp duty when they concern persons povre, provided in each act you do constare
poverty of the applicant by reference ATT state to this effect issued by the officer
Civil status, or are released for business use. "
" Art.26 - for acts and writings included in this article, they were not drawn up on stamped paper
the corresponding value or greater than the tax imposed pei same, this will be paid by means of
postage, which will be canceled in the manner specified art.12.
It may require the application of stamp duty through the use of postage for the acts and
documents referred to in this article when these are written to print, provided they are not yet equipped with the parties signing
, neither this is deleted or altered in any other way.
A) - will be subject to the tax of ten cents printed or manuscripts that affix themselves to the public
, excluding those put up by the government and those lettorali.
B) - Simple receipts for sums greater than ten pounds, when they do not lead
discharge of sums due under the written agreement, except for interest on mortgages and pei rents, are subject

to the following taxes when the sum exceeds L.
10 and not L. 100 L. fixed tax 0.10
"" 100 "" 500 "" "0.25
" 500 "" 1000 "" "0.50
" "1000" "3000" "" 1,00
exceeds L.3000 and not L.300.000 proportional tax of L. 0.30 for every thousand pounds or fraction of a thousand lire
.
When the sum exceeds 300,000 pounds or is undetermined or in settlement for the sum less than the original debt
no indication of this or previous receipts: fixed fee lire 90.
C) - will be subject to the charge of Lit. three:
1) papers and documents not subject to stamp duty from the beginning, including that which is signaled
all'art.28, when you produce in court or s'inseriscano in the proceedings of the Court of
courts of the Republic or appear before the Office of the registry to be registered or fit into public acts or private
; if they are composed of more 'leaves the fee will be payable for each sheet;
2) of the repertoires sheets which by law notaries and the Secretary of Finance are obliged to keep;
3) the permits and licenses issued by the Police Authority;
4) copies, extracts and certificates relating to the acts of Civil Status;
5) report cards and school diplomas in secondary schools;
6) writes, policies or mandatory questions for subscription contracts or supply
between anyone with the exercise of establishments for roduction or the distribution of electricity for
motive power, heating and lighting and private users; the fee is due for each user and for each sheet
.
The Office of the Civil State is authorized to cancel the postage stamp with the office applied on the certificates
, extracts and copies of acts within its competence.

D) - will be subject to the ten lire fee original judgments relating to the judgments of the court of Appeal
, the Judge of Appeal and Judge extraordinary. "
" Art.27. - They will be subject to stamp duty, by virtue of the size of the paper, by
applying postage, from zero in the way ied art.12, plans, types, designs,
demonstrations, liquidations , calculations and other work of the engineers, architects, surveyors, accountants and liquidators
, and extracts of cadastral maps.
This tax will be paid as follows:
up to 14 dm2 L. 2
dm2 for over 14 up to 20 "4
" "20" 30 "6
over" 30 "10".
Art.
2. The acts and documents exempt by law from registration if they are produced in court or
inserted in the proceedings of the Court of the Republic Courts are subject to stamp duty by
perceive themselves with application of postage the amount corresponding to the fixed registration fee for
acts voluntarily submitted for registration, and vanish under article 12 of the law on stamp
.
Art. 3.
The securities issued by the companies and any other entity and the consortium are subject to the following tax stamp
:
1. - Titles Names
When the nominal capital of the title does not exceed 200 lire: L.0,50 fee.
When passing:
L. 200 and not 500 L. charge
L. 1 "500" "2500" "2
when it exceeds" 2500 "" 3
II. - Bearer:
When the nominal capital of the title does not exceed 200 lire: L.0,50 fee.
When passing:
L. 200 and not 500 fee L. L. 1
"500" "1000" "2
" 1000 "" 2500 "" 3
"2500" "5000" "4
" 5000 "" 10000 "" when it exceeds 6
"10,000" "10
The fee is payable for each title.
The same fee is due for provisional certificates of these securities, however, with the maximum of ITL 6 .
in the case of the conversion of bearer shares into registered shares is not due to any stamp duty, nor pei
new titles which replace the bearer duly stamped, neither for the issuing of receipts
qualifications submitted for conversion, nor for provisional certificates of bearer bonds regularly branded
.
the tax corresponds via postage or stamped paper; the postage must be affixed and canceled
exclusively by the registry and Mortgages .
Art. 4.
They are subject to the tax referred to in Article also precednte securities issued
before the entry into force of this law, which must be submitted to the Office of the Register of Mortgage
for the affixing and canceling postage due by 31 May of the current year.
Art. 5.
They are exempt from the tax provided for in Article 3 of the Loan bonds Redeemable 3% from 1944 to 1963 and
shares issued by the Cassa di Risparmio of this Republic.
Art. 6.
The exemption from stamp referred to all'art.28 the law on stamp duties March 14, 1918, # 11 is extended:
1) acts, decrees, judgments and copies in procedim nti and in the relevant executions Judge
Conciliator;
2) certificates that are presented by the students to obtain exemption from school fees.
Art. 7.
There is no infringement of the Law on stamp as many times as has been proved that the lack or failure
stamp draws its origin, in urgent cases, the inability to procure immediately
stamped paper or postage necessary, and as long as that fact is made
result from the context of the act and this is submitted to a public registry within three days to be submitted to
stamp.
Art.
8. Since the entry into force of this law will lose all effectiveness the foregoing provisions reflective
legislative acts, documents and writings to which it applies, except those
compiled before the abovementioned deadline and for decisions in court cases already assigned to
judgment.
Art.
9. This Act comes into force on April 9, 1943. Since
Our Residence, on this day of March 29, 1943 (1642 dFR)
THE CAPTAINS REGENT
Carlo Balsimelli - Renato Martelli
IL SECRETARY OF STATE fOR INTERNAL AFFAIRS
at
Giuliano Gozi