Law n. 10270 of 22 April 2010 on the right to privatize state land in use and on the tax on the right to use it.

This Law regulates and ensures the collection of income through the right of privatization and the imposition of tax on the right to use state land for the use of individuals, who have benefited from the process of privatization of constructions on state land, according to the provisions of article 2 of this text. The obligation to pay the tax on the right to use the state land is aimed for: individuals who use the non-privatized land of the buildings described in letters "a", "b" and "c" of point 1 of article 2 of this Law; b) commercial legal entities and state enterprises, according to the provisions of the special law; c) commercial legal entities that, after the entry into force of this Law, with a valid legal act, benefit from the right to use state lands.