Bundesgesetz vom 24. Mai 1966 über die Bundesmineralölsteuer (Bundesmineralölsteuergesetz ? BMinStG.)
Der Nationalrat hat beschlossen:
§ 1. (1) Mineralöl im Sinne des Mineralölsteuergesetzes 1959, BGBl. Nr. 2/1960, unterliegt neben der Mineralölsteuer einer Bundesmineralölsteuer.
Die Bundesmineralölsteuer ist eine ausschließliche Bundesabgabe.
(2) Die Bundesmineralölsteuer ist eine Verbrauchsteuer im Sinne der Bundesabgabenordnung,
§ 2. Die Bundesmineralölsteuer beträgt für 100 kg Eigengewicht des Mineralöls,
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das dem im § 2 Abs. 1 des Mineralölsteuergesetzes 1959 angeführten Steuersatz unterliegt, 231 S;
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das dem im § 2 Abs. 2 des Mineralölsteuergesetzes 1959 angeführten Steuersatz unterliegt, 111 S.
§ 3. Für die Erhebung der Bundesmineralölsteuer gelten sinngemäß die Bestimmungen des Mineralölsteuergesetzes 1959 in seiner jeweils geltenden Fassung.
§ 4. Der Ertrag der Bundesmineralölsteuer ist zur Bedeckung der Erfordernisse des Ausbaues und der Erhaltung der Bundesstraßen (Autobahnen und andere Bundesstraßen) zu verwenden.
§ 5. Die Bestimmungen der §§ 1 bis 3 sind auf Mineralöl anzuwenden, für das...
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