Water Tax Act for the State of Schleswig-Holstein (LWAG).

This Act provides the water withdrawals that are subject to tax including removal of water from above-ground waters, discharge and removal of groundwater. The Act further identifies the persons who have to pay levy for water use. The Act provides that the tax payers must measure the water extraction and record the measurement results. The declaration on water use by the tax payers should be submitted annually until 1st of March. The Act further lays out the use of tax revenue by the government for water supply. Other provision of the text refers to data processing, application of tax code, legal remedies, penal provisions, and transitional provisions. The text contains 13 Articles and has one attachment.