Bundesgesetz vom 3. Dezember 1953 über die Einhebung einer Sonderabgabe vom Bier.
Der Nationalrat hat beschlossen:
§ 1. Bis 31. Dezember 1954 wird zur teilweisen Bedeckung von Investitionen des Bundes und der Länder eine Sonderabgabe vom Bier eingehoben.
Die Sonderabgabe ist eine gemeinschaftliche Bundesabgabe gemäß § 6 Z. 2 lit. a des Finanz-Verfassungsgesetzes 1948, BGBl.
Nr. 45. Die Bestimmungen des Finanzausgleichsgesetzes
über die Biersteuer gelten auch für die Sonderabgabe vom Bier.
§ 2. Die Sonderabgabe beträgt 10 S für 1 hl Bier.
§ 3. Auf die Sonderabgabe finden die für die Biersteuer geltenden Vorschriften, insbesondere die Vorschriften über die Entstehung der Biersteuerschuld,
die Entrichtung der Biersteuer,
die Aufzeichnungspflicht sowie über die Befreiung von der Biersteuer und Erstattung derselben,
sinngemäß Anwendung.
§ 4. Die...
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