Act relative to taxation of fertilizers (1984:409).

This Act imposes a tax on fertilizers to be paid to the Central State on marketing of fertilizers in the country. "Fertilizers" is defined in section 1 so as to include ammoniac and kalium calcium nitrate. The tax consists of a flat tax of 30 krones per gram of cadium in excess of the proportion one to five with phosphor. Those who are liable to pay the tax are producers of fertilizers for commercial purposes, importers of fertilizers for commercial purposes and those who are registered as resellers. Tax shall be paid at the moment of sale. (9 sections)