Bundesgesetz vom 9. Dezember 1981, mit dem das Gasöl-Steuerbegünstigungsgesetz geändert wird
Der Nationalrat hat beschlossen:
Artikel I Das Gasöl-Steuerbegünstigungsgesetz, BGBl.
Nr. 259/1966, in der Fassung der Bundesgesetze BGBl. Nr. 335/1975 und 142/1976 wird wie folgt geändert:
-
Im Titel des Gesetzes, in der Überschrift zu den §§ 1 und 2, im § 3 Abs. 2, im § 4 Abs. 2, im § 5
Abs. 1 und im § 6 Abs. 1 ist das Wort „Bundesmineralölsteuer"
jeweils durch das Wort „Mineralölsteuer"
zu ersetzen.
-
§ 1 hat zu lauten:
„§ 1. Die Mineralölsteuer (Mineralölsteuergesetz 1981) wird für Gasöl der Nummer 27.10 D des Zolltarifes (Zolltarifgesetz 1958, BGBl. Nr. 74), das besonders gekennzeichnet wurde (§ 3 Abs. 1) und aus einem Erzeugungsbetrieb (§ 16 Abs. 1 MinStG 1981) oder einem Freilager (§ 20 Abs. 1 MinStG 1981) zum Verheizen abgegeben oder in einem Erzeugungsbetrieb oder einem Freilager verheizt wird, auf 57 S für 100 kg Eigengewicht ermäßigt
(steuerbegünstigtes Gasöl)."
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Im § 4 Abs. 1 lit. b ist das Zitat „(§ 1 des Mineralölsteuergesetzes 1959)" durch das Zitat
„(§ 1 MinStG 1981)" zu ersetzen.
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Im § 5 Abs. 3 ist das Zitat „§ 35 lit. b des Zollgesetzes 1955" durch das Zitat „§ 35 Abs. 1 lit. b des...
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