Nuclear Fuel Tax Act (KernbrStG).

The Act provides tax regulations for the nuclear fuel used for the commercial production of electricity and applies in the territory of the Federal Republic of Germany without the territory of Büsingen and without the island of Heligoland. Anyone who operates a plant for the splitting of nuclear fuels for the commercial production of electricity must immediately notify the competent main customs office. The Act provides for the due date of the tax and tax return regulations. Some regulations of this Act including the administrative offences are subject to the Tax Code. The Federal Ministry of Finance is authorized to implement this law. This Act consists of 13 Articles.