Law on the Implementation of the Waste Water Charges Act (AG-AbwAG).

This Act is implementing the provisions of the Waste Water Charges Act (AbwAG) in the state of Schleswig-Holstein. The Act provides for obligation to pay taxes for wastewater by the municipalities that are in charge to receive sewage fee from households and the discharging companies. The annual amount of polluted water must be determined on the basis of an official estimate and the conductor must provide the necessary data on the basis of measurement results. For verification of the tax, compliance of the wastewater treatment plant with the relevant rules of technology is taken into account. The text further provides for levy for rainwater and inhabitants that are not connected to the sewage system. The text lays out provision for registration of tax payers and declaration, settlement, deduction of administrative expenses, data processing and penal provision. The text contains 16 Articles.