Law of February 26, 1951, on territorial taxes.

Texts

The consolidated text (tekst ujednolicony) is unofficial; only the signed PDFs from Dziennik Ustaw / Monitor Polski are legally authentic.

Keywords

Related acts

Acts referring to this act

• Repealing Acts: Announcement of the Ministers of Public Administration and the Recovered Territories of May 10, 1947, on the promulgation of the consolidated text of the decree of March 20, 1946, on municipal taxes.
• Repealed Acts: Decree of May 20, 1955, on land taxes and fees.
• Amending Acts: Law of March 7, 1932, on fisheries.
• Amending Acts: Decree of March 20, 1946, on municipal finances.
• Amending Acts: Decree of March 20, 1946, on municipal taxes.
• Amending Acts: Law of July 3, 1947, on the promotion of construction.
• Amended Acts: Law of April 18, 1985 on inland fisheries.
• References: Regulation of the Minister of Finance of February 3, 1953, on special funds derived from unused credits of the 1952 supplementary budgets by the end of 1952.
• References: Regulation of the Minister of Finance of May 12, 1951, on the implementation of certain provisions of the law on local taxes.
• References: Ordinance of the Minister of Finance of January 22, 1952, on the collection through collection of tax on premises in real estate under the administration of public security authorities and enterprises subordinate to them.
• References: Resolution No. 803 of the Council of Ministers of November 17, 1951, concerning the principles and procedure for adopting supplementary territorial budgets.
• References: Order of the Minister of Finance of July 6, 1951, concerning the financial organization and financial system of certain municipal enterprises.
• References: Circular of the Minister of Finance of May 9, 1951, on real estate tax for entities of the socialized economy.
• References: Decree of August 2, 1951, on fairs and market squares.
• Legal Basis: Regulation of the Minister of Finance of May 12, 1951, on the implementation of certain provisions of the law on local taxes.
• Legal Basis: Regulation of the Minister of Finance of April 23, 1952, amending the regulation of May 12, 1951, on the implementation of certain provisions of the law on local taxes.
• Legal Basis: Order of the Minister of Finance of April 16, 1951, on determining the period for which the due rent (rental value) or payment to the Housing Economy Fund constitutes the basis for taxation in the premises tax.
• Repeals Resulting From: Decree of March 20, 1946, on municipal taxes.
• Repeals Resulting From: Regulation of the Ministers of Higher Education and Science, Education, and Health of 25 September 1950 on the regulations for students of higher education institutions receiving ordinary state scholarships.
• Repeals Resulting From: Order of the Ministers of Public Administration and Recovered Territories of September 17, 1948, issued in agreement with the Minister of Finance, on establishing model statutes for municipal taxes levied pursuant to the provisions of Article 35 of the decree on municipal taxes.
• Repeals Resulting From: Order of the Ministers of Public Administration and of the Recovered Territories of October 20, 1947, issued in agreement with the Minister of the Treasury, on establishing the lists of state enterprises benefiting from reliefs and exemptions in the scope of certain municipal taxes.
• Repeals Resulting From: Regulation of the Minister of Finance of January 27, 1951, on reliefs in local tax.
• Repeals Resulting From: Regulation of the Minister of Public Administration of February 8, 1950, on changing the amount of shares in property tax revenues in rural municipalities.
• Repeals Resulting From: Regulation of the Minister of Public Administration of January 23, 1950, on the obligation to pay an advance on land tax for the year 1950.
• Repeals Resulting From: Regulation of the Minister of Public Administration of October 18, 1949, on reducing land tax for taxpayers whose land has become part of production cooperatives and land cultivation associations.
• Repeals Resulting From: Regulation of the Minister of Public Administration of September 15, 1949, on reliefs in local taxes.
• Repeals Resulting From: Regulation of the Minister of Public Administration of March 7, 1949, issued in agreement with the Minister of Finance and the Minister of Agriculture and Agrarian Reform, on the reduction of land tax for members of land cultivation associations and for agricultural production cooperatives and agricultural cooperative groups.
• Repeals Resulting From: Law of March 1, 1949, on the amendment of the decree of March 20, 1946, on municipal taxes.
• Repeals Resulting From: Regulation of the Ministers of Public Administration and Recovered Territories of December 9, 1948, issued in agreement with the Ministers of Agriculture and Agrarian Reform and Finance, on amending the regulation of the Ministers of Public Administration and Recovered Territories of July 10, 1948, on determining the average income per hectare of potato-rye land and the average price per quintal for the purposes of land tax assessment for the year 1948.
• Repeals Resulting From: Regulation of the Ministers of Public Administration and of Recovered Territories of September 24, 1948, issued in agreement with the Ministers of Finance and of Agriculture and Agrarian Reform, on amending the Regulation of June 20, 1947, concerning the implementation of the decree on municipal taxes.
• Repeals Resulting From: Regulation of the Ministers of Public Administration and of Recovered Territories of September 15, 1948, issued in agreement with the Ministers of Finance and of Agriculture and Agrarian Reform, on amending the Regulation of the Ministers of Public Administration and of Recovered Territories of June 20, 1947, issued in agreement with the Ministers of Finance and of Agriculture and Agrarian Reform, and concerning §§ 12-24 also in agreement with the Minister of Supply, regarding the implementation of the Decree of March 20, 1946, on municipal taxes.
• Repeals Resulting From: Regulation of the Ministers of Public Administration and Recovered Territories of 10 July 1948, issued in agreement with the Ministers of Agriculture and Agrarian Reform, Supply and Treasury, on determining the average income per hectare of potato-rye land and the average price of a quintal of rye for the purposes of land tax assessment for the year 1948.
• Repeals Resulting From: Decree of April 14, 1948, on the amendment of the Decree of March 20, 1946, on municipal taxes.
• Repeals Resulting From: Regulation of the Ministers of Public Administration and Recovered Territories of January 22, 1948, issued in agreement with the Ministers of: Agriculture and Agrarian Reform, Supply, and Treasury, on the amendment of the Regulation of the Ministers of Public Administration and Recovered Territories of May 20, 1947, on the implementation of Article 7(3) of the Decree on Municipal Taxes.
• Repeals Resulting From: Regulation of the Ministers of Public Administration and Recovered Territories of June 20, 1947, issued in agreement with the Ministers of Finance and Agriculture and Agrarian Reform, and concerning §§ 12-24 also in agreement with the Minister of Supply, on the implementation of the decree of March 20, 1946, on municipal taxes.
• Repeals Resulting From: Decree of April 2, 1947, on amending the Decree of March 20, 1946, on municipal taxes.
• Repeals Resulting From: Regulation of the Ministers of Public Administration and of the Recovered Territories of January 20, 1947, issued in agreement with the Ministers of Agriculture and Agrarian Reform, Supply and Trade, and Finance, on the execution of Article 7(3) of the decree of March 20, 1946, on municipal taxes.