Verordnung des Bundesministeriums für Finanzen vom 23. Juli 1947 über die Organisation der Verbrauchssteuer- und Monopolverwaltung erster Instanz.
Auf Grund des § 29, Abs. (1), des Behörden-
Ãœberleitungsgesetzes vom 20. Juli 1945, St. G. Bl.
Nr. 94, wird verordnet:
§ 1. (1) Bei den Finanzämtern werden Abteilungen für Verbrauchssteuern und Monopole
(Verbrauchssteuerabteilungen) errichtet, die innerhalb des örtlichen Wirkungsbereiches des Finanzamts alle Amtsgeschäfte, welche bisher den Hauptzollämtern auf dem Gebiete der Verbrauchssteuern und Monopole zustanden, übernehmen.
(2) Die Steueraufsichtsämter werden aufgelöst.
Die von ihnen wahrgenommenen Aufgaben gehen auf die Finanzämter über. Soweit Steueraufsichtsämter am Sitz der Finanzämter bestanden haben, werden ihre Aufgaben von, den Verbrauchssteuerabteilungen übernommen. Die Aufgaben der sonstigen Steueraufsichtsämter werden von den Steueraufsichtsstellen der Finanzämter verwaltet. Diese sind zur Mitwirkung in Verbrauchssteuer- und Monopolangelegenheiten und als Hilfs- und Auskunftsstellen in anderen Albgabenangelegenheiten heranzuziehen.
(3) Die bisherige Zuständigkeit der Hauptzollämter zur Behandlung von Strafsachen in Verbrauchssteuer-
und Monopolangelegenheiten geht im Bereich jeder Finanzlandesdirektion auf jenes Finanzamt über, dem die Steuerstrafsachen zugewiesen sind.
(4)...
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