Bundesgesetz vom 18. März 1981, mit dem das Bundesmineralölsteuergesetz geändert wird
Der Nationalrat hat beschlossen:
Artikel I Das Bundesmineralölsteuergesetz, BGBl.
Nr. 67/1966, in der Fassung der Bundesgesetze BGBl. Nr. 372/1970, 493/1972, 3/1975, 143/1976,
624/1976, 631/1978 und 271/1980 wird wie folgt geändert:
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§ 2 Albs. 1 hat zu lauten:
„(1) 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,
397 S;
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das dem im § 2 Abs. 2 des Mineralölsteuergesetzes 1959 angeführten Steuersatz unterliegt,
327 S."
-
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§ 7 Abs. 1 hat zu lauten:
„(1) Für Mineralöl, das in landwirtschaftlichen Betrieben der im Abs. 2 bezeichneten Art zum Antrieb der im Abs. 3 aufgezählten Maschinen dient, ist für pauschalierte Mengen (begünstigter Treibstoffverbrauch, Abs. 3) eine Bundesmineralölsteuervergütung von 2,48 S je Liter zu leisten."
-
§ 11 hat zu lauten:
„§ 11. Für Gasöl der Nr. 27.10 D des Zolltarifes
(Zolltarifgesetz 1958, BGBl. Nr. 74), das von den Österreichischen Bundesbahnen zum Antrieb von Schienenfahrzeugen verwendet wurde, ist von der entrichteten Bundesmineralölsteuer auf Antrag der Generaldirektion der Österreichischen Bundesbahnen vom Finanzamt für Verbrauchsteuern und Monopole in Wien ein Betrag von 2,48 S je Liter zu vergüten. Der Antrag ist nur für volle Kalendermonate zulässig und bei sonstigem Verlust des Anspruches bis zum Ende des auf die Verwendung folgenden Kalenderjahres zu stellen."
Artikel II
(1) Art. I Z...
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