Home / Dz.U. 1950 nr 27 poz. 250
Law of June 28, 1950, on land tax.
Ustawa z dnia 28 czerwca 1950 r. o podatku gruntowym.
Type
Law (Ustawa)
Status
repealed (uchylony)
Announced
1950-06-28
Entry into force
1950-07-05
Texts
The consolidated text (tekst ujednolicony) is unofficial; only the signed PDFs from Dziennik Ustaw / Monitor Polski are legally authentic.
Related acts
Repealing Acts (1)
- Decree of 30 June 1951 on land tax. · 1951-01-01
Implementing Regulations (11)
- Resolution of the Council of State of February 1, 1951, on the composition, method, and procedure for appointing citizen tax committees for the purposes of land tax and other dues based on the assessment of this tax.
- Regulation of the Council of Ministers of February 28, 1951, on penalties for non-performance of obligations in planned grain procurement and the postponement of the deadline for payment of land tax for 1951 for certain groups of land taxpayers.
- Regulation of the Council of Ministers of January 10, 1951, on establishing a preferential land tax rate for 1951 for agricultural cooperative associations.
- Regulation of the Council of Ministers of January 8, 1951, on the obligation to pay an advance on land tax for the year 1951.
- Regulation of the Minister of Finance of December 11, 1950, concerning land tax reliefs for the year 1950 to ensure the development of livestock farming in agriculture.
- Regulation of the Minister of Finance of October 18, 1950, on the reduction of land tax for taxpayers whose land has become part of agricultural production cooperatives or land cultivation associations.
- Regulation of the Minister of Finance of September 15, 1950, concerning the reduction of land tax for members of land cultivation associations.
- Regulation of the Minister of Finance of September 15, 1950, concerning the suspension for the year 1950 for certain groups of taxpayers of the binding force of land tax regulations regarding the taxation of income from special sectors.
- Regulation of the Council of Ministers of July 3, 1950, on the obligation of certain categories of agricultural holdings to pay land tax in produce.
- Regulation of the Council of Ministers of July 3, 1950, on the establishment of land tax rates for the purposes of land tax assessment for the year 1950.
- Regulation of the Council of Ministers of July 3, 1950, on the classification of individual districts into economic districts and the establishment of average estimated hectare income rates for the purposes of land tax assessment for the year 1950.
Amended Acts (2)
References (4)
- Law of March 9, 1949, on allotment gardens for employees.
- Decree of September 24, 1947, on land and building cadastre.
- Decree of 6 September 1946 on the agrarian system and settlement in the territory of the Recovered Territories and the former Free City of Gdańsk.
- Decree of the Polish Committee of National Liberation of September 6, 1944, on the implementation of the agrarian reform.
Acts referring to this act
- Repealed Acts: Decree of 30 June 1951 on land tax.
- Amending Acts: Law of June 3, 1947, on the supervision of the assessment and collection of land tax.
- Amending Acts: Decree of March 20, 1946, on municipal taxes.
- References: Order of the Minister of Finance of August 10, 1950, concerning the determination of rye equivalent substitutes in other agricultural products and the conditions for paying land tax in agricultural products for 1950 with these equivalents, as well as the categories of taxpayers and the conditions under which they may pay the equivalent of land tax in agricultural products in cash.
- References: Regulation of the Council of Ministers of January 8, 1951, on the obligation to pay an advance on land tax for the year 1951.
- References: Regulation of the Minister of Finance of December 11, 1950, concerning land tax reliefs for the year 1950 to ensure the development of livestock farming in agriculture.
- References: Regulation of the Minister of Finance of September 15, 1950, concerning the suspension for the year 1950 for certain groups of taxpayers of the binding force of land tax regulations regarding the taxation of income from special sectors.
- References: Resolution of the Council of State of February 1, 1951, on the composition, method, and procedure for appointing citizen tax committees for the purposes of land tax and other dues based on the assessment of this tax.
- Legal Basis: Regulation of the Minister of Finance of September 15, 1950, concerning the reduction of land tax for members of land cultivation associations.
- Legal Basis: Resolution of the Council of State of February 1, 1951, on the composition, method, and procedure for appointing citizen tax committees for the purposes of land tax and other dues based on the assessment of this tax.
- Legal Basis: Regulation of the Minister of Finance of September 15, 1950, concerning the suspension for the year 1950 for certain groups of taxpayers of the binding force of land tax regulations regarding the taxation of income from special sectors.
- Legal Basis: Regulation of the Council of Ministers of July 3, 1950, on the obligation of certain categories of agricultural holdings to pay land tax in produce.
- Legal Basis: Regulation of the Council of Ministers of July 3, 1950, on the establishment of land tax rates for the purposes of land tax assessment for the year 1950.
- Legal Basis: Regulation of the Council of Ministers of July 3, 1950, on the classification of individual districts into economic districts and the establishment of average estimated hectare income rates for the purposes of land tax assessment for the year 1950.
- Legal Basis: Regulation of the Council of Ministers of January 8, 1951, on the obligation to pay an advance on land tax for the year 1951.
- Legal Basis: Regulation of the Council of Ministers of January 10, 1951, on establishing a preferential land tax rate for 1951 for agricultural cooperative associations.
- Legal Basis: Regulation of the Council of Ministers of February 28, 1951, on penalties for non-performance of obligations in planned grain procurement and the postponement of the deadline for payment of land tax for 1951 for certain groups of land taxpayers.
- Legal Basis: Regulation of the Minister of Finance of December 11, 1950, concerning land tax reliefs for the year 1950 to ensure the development of livestock farming in agriculture.
- Legal Basis: Regulation of the Minister of Finance of October 18, 1950, on the reduction of land tax for taxpayers whose land has become part of agricultural production cooperatives or land cultivation associations.