Of The Stamp Taxes

Original Language Title: Sulle Tasse Di Bollo

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No 12. Law that makes changes to the Law on Stamp Tax. We the Captains Regent of the Most Serene Republic of San Marino promulgate and send for publishing the following law approved by the Great and General Council in His Returning models August 4, 1927: Art. 1. To the law March 14 1918 Ranked # 11 on stamp duty are brought the changes referred to in the following articles. Art. 2. Article. 17 is replaced by the following: "Art.17 - The stamped paper and postage, issued by the Government, will pay the following stamp duty and will have the name and the names as follows: a) Charter for fixed fees - B. 1927 N .5 page 14 - b) Revenue - B. 1927 Ranked # 5 page 14 - c) stamped paper for bills and other effects of trade - B. 1927 Ranked # 5 page 14 - for effects or drafts exceeding L .5000 the tass, evaluated lire reason two per thousand pounds, will be paid in accordance dell'art.20 the law on stamp duty. d) printed branded card - B. 1927 Ranked # 5 page 14 - Art. 3. the article 18 is replaced by the following: "art.18 - the denunciations of inheritance will be subject to the following stamp duties, which will be paid on the total amount of assets inherited gross as follows: for a value not exceeding L. 1000 L. 2 "" "more than Lire 1000 to" 5000 "5" "" "" 5000 "" "10000" 10 "" "" "10000" "" 20000 "20" "" "" 20000 " "" 50000 "30" "" "" 50000 "50 They will be subject to these taxes even the inheritance exempt from inheritance tax because it is completely passive." Art. 4. The application of the fee referred to in article 23 is suspended, until further notice, with regard to checks. Art. 5. Article. 25 is amended as follows: fixed fee referred to in subparagraph A: abolished fixed tax in points B and C: established in lire a fixed fee referred to in point D: established in lire two fixed fee referred to in point E: established in lire and t. Art. 6. At the end of article 25 has made the following addition: F) You will write on paper by lire five: all documents and copies related to judgments of the court of appeal, the Judge of Appeal and the Special Judge as well as all documents related to the Council of Twelve. Art. 7. The letters A and B dell'art.26 are replaced by the following paragraphs: A) The simple receipts for amounts in excess of pounds of it, when you do not bring the discharge of sums due under a written contract, with the exception of mortgage interest and rents pei, they are subject to the following fees: for amounts L. 10 to L. 100 L. L.0,10 for sums over 100 up to 1000 L. L.0,25 "" "" 1000 "" "5000 L.0,50" "" "5000" "" 10000 L.1 "" "" 10000 "" "20000 L.2" "" "20000" "" 30000 L.3 "" "beyond the L.30 thousand L.5 For receipts of payments that are made by the State taxes will be borne solely by the lender. B) the printed or manuscripts that affix themselves to the public - excluding those posted by the government and the election - will be subject the ten-cent tax. Art. 8. the acts referred to CDEF letters of the article 26 are subject to a fee of lire. in the letter E of this Article is done followed her nte added "the Civil Status Office is authorized to cancel the postage stamp with the office applied for certificates, extracts, copies of acts within its competence ". Art. 9. Paragraph G dell'art.26 is amended as follows: "g) will be subject to the tax lire five original judgments about the judgments of the court of appeal, the Judge of Appeal and the Special Judge. These judgments, before they can issue a copy, will be presented at the Conservative who will cancel the postage applied to each sheet. " Art. 10. The fee indicated in the last dell'art.27 part is amended as follows: up to 14 square decimetres L.1 more than "" 14 to 20 "2" "" "20" "30" 3 " "" "30" "" 5 Art. 11. All'art.28 has made the following addition: "20 - the acts, decrees, rulings and copies in proceedings pertaining to the Conciliator Judge for impairment disputes not superior to L.50. "Art. 12. these amendments will come into force with the 1st. October 1927. E 'given the opportunity to the Regency to publish in coordination with all the changes until approved today, the entire stamp Act. given Our Residence, on this day of August 4, 1927. THE CAPTAINS REGENT Gino Gozi - Marino Morri THE SECRETARY OF STATE fOR INTERNAL AFFAIRS to Giuliano Gozi - tables p. 14 BU no. 5/1927 -