2448997
G503225
1981/82
225
prop
prop
prop
Proposition 1981/82:225
Proposition
Proposition
225
0
1982-05-27 00:00:00
2024-12-27 14:58:26
2008-06-13 08:23:11
om ändring i vägtrafikskattelagen (1973:601)
importerad
skanning2007
https://data.riksdagen.se/dokument/G503225/text
https://data.riksdagen.se/dokument/G503225
https://data.riksdagen.se/dokumentstatus/G503225
<div class="brask">Observera att dokumentet är inskannat och fel kan förekomma.</div>
<div class=Section1>
<p class=MsoNormal style='margin-left:3.0pt;text-indent:286.0pt'><span
style='font-size:13.0pt;font-family:Verdana'>Prop. 1981/82:225 Regeringens
proposition</span></p>
<p class=MsoNormal style='margin-top:4.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:4.0pt;margin-bottom:.0001pt'><span style='font-size:13.0pt;
font-family:Verdana'>1981/82:225</span></p>
<p class=MsoNormal style='margin-top:7.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:3.0pt;margin-bottom:.0001pt'><b><span style='font-family:Verdana'>om
ändring i vägtraUkskattelagen (1973:601);</span></b></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>beslutad
den 27 maj 1982.</span></p>
<p class=MsoNormal style='margin-top:21.0pt;margin-right:73.0pt;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>Regeringen föreslår riksdagen att anta det förslag
som har tagits upp i bifogade utdrag av regeringsprotokoll ovannämnda dag.</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>På
regeringens vägnar</span></p>
<p class=MsoNormal style='margin-top:7.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>THORBJÖRN
FÄLLDIN</span></p>
<p class=MsoNormal style='margin-top:2.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:228.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>ROLF
WIRTÉN</span></p>
<p class=MsoNormal style='margin-top:27.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><b><span style='font-family:Verdana'>Propositionens
huvudsakliga innehåll</span></b></p>
<p class=MsoNormal style='margin-top:6.0pt;margin-right:90.0pt;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>I propositionen läggs fram förslag om att polisman
skall omhänderta ett fordons registreringsskyltar om fordonet används trots att
brukandeförbud gäller till följd av en minst två månader gammal skatteskuld på
fordonet. Vidare föreslås att en möjlighet att döma till fängelse införs, när
ett fordon med brukandeförbud används, trots att det har avskyltats.</span></p>
<p class=MsoNormal style='margin-left:12.0pt'><span style='font-family:Verdana'>De
nya bestämmelserna föreslås träda i kraft den 1 januari 1983.</span></p>
<p class=MsoNormal style='margin-top:96.0pt'><i><span style='font-size:8.0pt;
font-family:Verdana'>1 Riksdagen 1981/82. 1 saml. Nr 225</span></i></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section2>
<p class=MsoNormal style='margin-bottom:14.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section3>
<p class=MsoNormal><b><span style='font-size:9.0pt;font-family:Verdana'>Prop.
1981/82:225</span></b><b><span style='font-size:9.0pt;font-family:Verdana'> </span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>2</span></b></p>
<p class=MsoNormal style='margin-top:8.0pt'><b><span style='font-size:9.0pt;
font-family:Verdana'>Propositionens lagförslag</span></b></p>
<p class=MsoNormal style='margin-top:14.0pt'><b><span style='font-size:9.0pt;
font-family:Verdana'>Förslag till</span></b></p>
<p class=MsoNormal style='margin-top:8.0pt'><b><span style='font-size:9.0pt;
font-family:Verdana'>Lag om ändring i vägtrafikskattelagen (1973:601)</span></b></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:9.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Härigenom föreskrivs i fråga om vägtrafikskattelagen
(1973:601)'</span></p>
<p class=MsoNormal style='margin-right:1.0pt;text-indent:8.0pt'><span
style='font-size:9.0pt;font-family:Verdana'>dels att rubriken närmast före 33 §
skall lyda "Straffbestämmelser m.m.,"</span></p>
<p class=MsoNormal style='margin-right:1.0pt;text-indent:9.0pt'><span
style='font-size:9.0pt;font-family:Verdana'>dels att 1, 17, 30 och 34 §§ samt
bilaga 2 och bilaga 3 skall ha nedan angivna lydelse,</span></p>
<p class=MsoNormal style='margin-right:1.0pt;text-indent:9.0pt'><span
style='font-size:9.0pt;font-family:Verdana'>dels att i lagen skall införas en
ny paragraf, 33 a §, av nedan angivna lydelse.</span></p>
<p class=MsoNormal style='margin-top:11.0pt'><i><span style='font-size:9.0pt;
font-family:Verdana'>Nuvarande lydelse</span></i><i><span style='font-size:
9.0pt;font-family:Verdana'> </span></i><i><span
style='font-size:9.0pt;font-family:Verdana'>Föreslagen lydelse</span></i></p>
<p class=MsoNormal style='margin-top:4.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>I §</span></p>
<p class=MsoNormal style='margin-top:2.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-size:9.0pt;font-family:Verdana'>Vägtrafikskatt utgår till staten
enligt denna lag i form av fordonsskatt och kilometerskatt.</span></p>
<p class=MsoNormal style='margin-right:1.0pt;text-indent:9.0pt'><span
style='font-size:9.0pt;font-family:Verdana'>Beteckningar som användes i denna
lag har samma betydelse som i fordonskungörelsen (1972:595) och i
bilregisterkungörelsen (1972:599), om ej annat sägs.</span></p>
<p class=MsoNormal style='margin-top:4.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:154.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><i><span
style='font-size:9.0pt;font-family:Verdana'>Med bensin och gasol avses i<br>
denna lag de produkter som är<br>
skattepliktiga</span></i><i><span style='font-size:9.0pt;font-family:Verdana'> </span></i><i><span
style='font-size:9.0pt;font-family:Verdana'>enligt lagen</span></i></p>
<p class=MsoNormal style='margin-left:154.0pt'><i><span style='font-size:9.0pt;
font-family:Verdana'>(1961:372) om bensinskatt.</span></i></p>
<p class=MsoNormal style='margin-top:3.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-size:9.0pt;font-family:Verdana'>Som ägare av fordon anses den som
är eller bör vara upptagen i bilregistret som ägare.</span></p>
<p class=MsoNormal style='margin-top:11.0pt;text-indent:130.0pt'><span
style='font-size:9.0pt;font-family:Verdana'>17 § Kilometerskattepliktigt fordon
skall vara försett med särskild, godkänd räknare för registrering av fordonets
körsträcka och tillhörande anordningar för dess funktion
(kilometerräknarapparatur). Apparaturen skall vara plomberad.
Kilometerskattepliktig personbil som användes utom riket skall vidare vara
försedd med särskilt märke, som visar att fordonet är kilometerskattepliktigt.
Regeringen eller myndighet som regeringen bestämmer får medge undantag från
skyldighet att förse personbil med sådant märke.</span></p>
<p class=MsoNormal style='margin-top:4.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:10.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Regeringen eller myndighet som</span><span
style='font-size:9.0pt;font-family:Verdana'> </span><span
style='font-size:9.0pt;font-family:Verdana'>Regeringen eller myndighet som</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><i><span style='font-size:9.0pt;
font-family:Verdana'>regeringen bestämmer meddelar fö- regeringen bestämmer meddelar
fö<br>
reskrifter om godkännande, monie- reskrifter om godkännande, monte<br>
ring, plombering, reparation, kon- ring, plombering, renovering, repa<br>
troll och liknande åtgärd som har ration, kontroll och liknande åtgärd<br>
avseende på kilometerräknarappa- som har avseende på kilometerräk-<br>
ratur samt om märke som avses i narapparatur, beräkning av kör-<br>
första stycket.</span></i><i><span style='font-size:9.0pt;font-family:Verdana'> </span></i><i><span
style='font-size:9.0pt;font-family:Verdana'>sträcka på grundval av registre-</span></i></p>
<p class=MsoNormal style='margin-left:155.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>ringar i kilometerräknare samt om märke som avses i första
stycket.</span></p>
<p class=MsoNormal style='margin-top:19.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>' Lagen omtryckt 1979: 280.</span></p>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Senaste
lydelse av lagens rubrik 1974: 869.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section4>
<p class=MsoNormal style='margin-bottom:20.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section5>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Prop.
1981/82:225</span><span style='font-size:9.0pt;font-family:Verdana'> </span><span
style='font-size:9.0pt;font-family:Verdana'>3</span></p>
<p class=MsoNormal style='margin-top:8.0pt'><i><span style='font-size:9.0pt;
font-family:Verdana'>Nuvarande lydelse</span></i><i><span style='font-size:
9.0pt;font-family:Verdana'> </span></i><i><span
style='font-size:9.0pt;font-family:Verdana'>Föreslagen lydelse</span></i></p>
<p class=MsoNormal style='margin-top:10.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-size:9.0pt;font-family:Verdana'>Regeringen eller myndighet som
regeringen bestämmer får efter ansökan medge att kilometerskattepliktigt fordon
inte behöver vara försett med kilometerräknarapparatur.</span></p>
<p class=MsoNormal style='margin-top:8.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt;text-indent:128.0pt'><span
style='font-size:9.0pt;font-family:Verdana'>30</span><span style='font-size:
9.0pt;font-family:Verdana'> </span><span
style='font-size:9.0pt;font-family:Verdana'>§<br>
I den mån ej annat följer av den-</span><span style='font-size:9.0pt;
font-family:Verdana'> </span><span style='font-size:9.0pt;font-family:Verdana'>I
den mån ej annat följer av den<br>
na lag äger 4, 9, 12-15, 22 och</span><span style='font-size:9.0pt;font-family:
Verdana'> </span><span style='font-size:9.0pt;font-family:Verdana'>na lag äger
4, 9, 12-15 och 22 §§<br>
49 §§ lagen (1959:92) om förfaran-</span><span style='font-size:9.0pt;
font-family:Verdana'> </span><span style='font-size:9.0pt;font-family:Verdana'>lagen
(1959:92) om förfarandet vid<br>
det vid viss konsumtionsbeskatt-</span><span style='font-size:9.0pt;font-family:
Verdana'> </span><span style='font-size:9.0pt;font-family:Verdana'>viss
konsumtionsbeskattning mot-<br>
ning motsvarande tillämpning i frå-</span><span style='font-size:9.0pt;
font-family:Verdana'> </span><span style='font-size:9.0pt;font-family:Verdana'>svarande
tillämpning i fråga om för<br>
gå om förfarandet enligt denna lag.</span><span style='font-size:9.0pt;
font-family:Verdana'> </span><span style='font-size:9.0pt;font-family:Verdana'>farandet
enligt denna lag. Vad be-<br>
Vad bestämmelserna innehåller om</span><span style='font-size:9.0pt;font-family:
Verdana'> </span><span style='font-size:9.0pt;font-family:Verdana'>stämmelserna
innehåller om dekla-<br>
deklaration gäller i stället uppgift,</span><span style='font-size:9.0pt;
font-family:Verdana'> </span><span style='font-size:9.0pt;font-family:Verdana'>ration
gäller i stället uppgift, som<br>
som skall lämnas enligt särskilda</span><span style='font-size:9.0pt;
font-family:Verdana'> </span><span style='font-size:9.0pt;font-family:Verdana'>skall
lämnas enligt särskilda före<br>
föreskrifter och ligga till grund för</span><span style='font-size:9.0pt;
font-family:Verdana'> </span><span style='font-size:9.0pt;font-family:Verdana'>skrifter
och ligga till grund för på-<br>
påföring eller fastställelse av skatt.</span><span style='font-size:9.0pt;
font-family:Verdana'> </span><span style='font-size:9.0pt;font-family:Verdana'>föring
eller fastställelse av skatt.</span></p>
<p class=MsoNormal style='margin-top:3.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-size:9.0pt;font-family:Verdana'>Vad i uppbördslagen (1953:272)
stadgas om indrivning, avkortning och avskrivning av skatt skall i tillämpliga
delar gälla fordonsskatt, kilometerskatt, skattetillägg och förseningsavgift.
Vid återbetalning av skatt skall avräknas endast sådan till betalning förfallen
fordonsskatt eller kilometerskatt som ej eriagts, restavgift som belöper på
sådan skatt samt sådan avgift enligt bilregisterkungörelsen (1972:599) som
uppbäres i samband med uppbörd av vägtrafikskatt. I fråga om avräkning av
avgifter som nu har sagts äger 23 och 31 §§ motsvarande tillämpning.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:1.0pt;margin-bottom:0cm;
margin-left:2.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-size:9.0pt;font-family:Verdana'>Införsel enligt 15 kap.
utsökningsbalken får äga rum vid indrivning av fordonsskatt, kilometerskatt,
restavgift, skattetillägg och förseningsavgift.</span></p>
<p class=MsoNormal style='margin-top:8.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:4.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>33 a §</span></p>
<p class=MsoNormal style='margin-top:3.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:156.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><i><span
style='font-size:9.0pt;font-family:Verdana'>Brukas ett fordon i strid mot 16 §
eller 21 § första stycket 2 och har två månader förflutit från den dag då den
skatt som har föranlett bru-kandeförbudet förföll till betalning, skall
polisman ta hand om fordonets registreringsskyltar.</span></i></p>
<p class=MsoNormal style='margin-left:154.0pt;text-indent:9.0pt'><i><span
style='font-size:9.0pt;font-family:Verdana'>Polisman skall ta hand om registreringsskyltarna
även på ett avställt fordon, om förutsättningarna för en sådan åtgärd skulle
ha förelegat enligt första stycket om fordonet hade varit skattepliktigt.</span></i></p>
<p class=MsoNormal style='margin-left:154.0pt;text-indent:9.0pt'><i><span
style='font-size:9.0pt;font-family:Verdana'>Den polisman som har tagit hand om
fordonets registreringsskyltar får medge att fordonet förs till närmaste
lämpliga avlastningsplats eller uppställningsplats.</span></i></p>
<p class=MsoNormal style='margin-top:25.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:8.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Senaste lydelse 1981:844.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section6>
<p class=MsoNormal style='margin-bottom:21.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section7>
<p class=MsoNormal style='margin-top:0cm;margin-right:0cm;margin-bottom:9.0pt;
margin-left:1.0pt'><b><span style='font-size:9.0pt;font-family:Verdana'>Prop,
1981/82:225</span></b></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section8>
<p class=MsoNormal><i><span style='font-size:9.0pt;font-family:Verdana'>Nuvarande
Ivdelse</span></i></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><i><span style='font-size:9.0pt;font-family:Verdana'>Förestagen
lydelse</span></i></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section9>
<p class=MsoNormal style='margin-top:8.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:139.0pt;margin-bottom:.0001pt'><b><span style='font-size:8.0pt;
font-family:Verdana'>34 </span></b><b><span style='font-size:8.0pt;font-family:
Verdana'>§</span></b></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section10>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 width=189 height=30>
<tr>
<td valign=top align=left height=30 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal style='text-indent:9.0pt'><i><span style='font-size:9.0pt;
font-family:Verdana'>Brukas fordon i strid mot 16 eller 21 § dömes ägaren
till böter.</span></i></p>
</td>
</tr>
</table>
</div>
<p class=MsoNormal style='margin-top:1.0pt;margin-right:4.0pt;margin-bottom:
0cm;margin-left:153.0pt;margin-bottom:.0001pt'><i><span style='font-size:9.0pt;
font-family:Verdana'>Brukas ett fordon i strid mot 16 § eller 21 § första
stycket 2 sedan fordonets registreringsskyltar har tagits om hand enligt 33 a
§, döms ägaren till böter eller fängelse i högst sex månader.</span></i></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:4.0pt;margin-bottom:0cm;
margin-left:152.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><i><span
style='font-size:9.0pt;font-family:Verdana'>Till samma straff döms ägaren till
ett avställt fordon som brukas, om fordonets registreringsskyltar har tagits om
hand enligt 33 a § och brukandeförbud skulle ha gällt för fordonet enligt 16 §
eller 21 § 2 om fordonet hade varit skattepliktigt.</span></i></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:4.0pt;margin-bottom:0cm;
margin-left:154.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><i><span
style='font-size:9.0pt;font-family:Verdana'>Brukas i annat fall ett fordon i
strid mot 16 eller 21 §, döms ägaren till böter.</span></i></p>
<p class=MsoNormal style='margin-top:4.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-size:9.0pt;font-family:Verdana'>Visar ägaren att han iakttagit vad
som ankommit på honom för att hindra att fordonet brukades är han fri från
ansvar.</span></p>
<p class=MsoNormal style='margin-top:9.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:2.0pt;margin-bottom:.0001pt'><i><span style='font-size:9.0pt;
font-family:Verdana'>Nuvarande lydelse</span></i></p>
<p class=MsoNormal style='margin-top:2.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:2.0pt;margin-bottom:.0001pt'><b><span style='font-size:9.0pt;
font-family:Verdana'>Bilaga 2 till vägtrafikskattelagen (1973:601)</span></b></p>
<p class=MsoNormal style='margin-top:8.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:2.0pt;margin-bottom:.0001pt'><b><span style='font-size:9.0pt;
font-family:Verdana'>Kilometerskatt</span></b></p>
<p class=MsoNormal style='margin-bottom:1.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0
style='margin-left:2.0pt;border-collapse:collapse'>
<tr style='height:17.75pt'>
<td width=151 valign=top style='width:113.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:17.75pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>Fordonsslag</span></p>
</td>
<td width=97 rowspan=2 valign=top style='width:72.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:17.75pt'>
<p class=MsoNormal style='margin-top:0cm;margin-right:12.0pt;margin-bottom:
0cm;margin-left:11.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>Skattevikt, kilogram</span></p>
</td>
<td width=54 valign=top style='width:40.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:17.75pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>Skau,
öre</span></p>
</td>
<td width=94 valign=top style='width:70.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:17.75pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>; för 10
kilometer</span></p>
</td>
</tr>
<tr style='height:29.05pt'>
<td width=151 valign=top style='width:113.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:29.05pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
<td width=54 valign=top style='width:40.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:29.05pt'>
<p class=MsoNormal style='margin-top:0cm;margin-right:4.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>grundbelopp</span></p>
</td>
<td width=94 valign=top style='width:70.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:29.05pt'>
<p class=MsoNormal style='margin-right:9.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>tilläggsbelopp för varje helt hundratal kilo-</span></p>
</td>
</tr>
<tr style='height:28.3pt'>
<td width=151 valign=top style='width:113.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:28.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=97 valign=top style='width:72.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:28.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=54 valign=top style='width:40.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:28.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=94 valign=top style='width:70.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:28.3pt'>
<p class=MsoNormal style='margin-right:10.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>gram över den lägsta viklen i klassen</span></p>
</td>
</tr>
<tr style='height:13.45pt'>
<td width=151 valign=top style='width:113.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>1
Personbil</span></p>
</td>
<td width=97 valign=top style='width:72.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal style='margin-left:28.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>0- 900</span></p>
</td>
<td width=54 valign=top style='width:40.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal style='margin-left:3.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>100</span></p>
</td>
<td width=94 valign=top style='width:70.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>0</span></p>
</td>
</tr>
<tr style='height:11.05pt'>
<td width=151 valign=top style='width:113.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.05pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=97 valign=top style='width:72.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.05pt'>
<p class=MsoNormal style='margin-left:20.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>901-</span></p>
</td>
<td width=54 valign=top style='width:40.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.05pt'>
<p class=MsoNormal style='margin-left:3.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>108,5</span></p>
</td>
<td width=94 valign=top style='width:70.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.05pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>8,5</span></p>
</td>
</tr>
<tr style='height:10.3pt'>
<td width=151 valign=top style='width:113.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.3pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>2 Buss</span></p>
</td>
<td width=97 valign=top style='width:72.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.3pt'>
<p class=MsoNormal style='margin-left:28.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>0- 1600</span></p>
</td>
<td width=54 valign=top style='width:40.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.3pt'>
<p class=MsoNormal style='margin-left:3.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>119</span></p>
</td>
<td width=94 valign=top style='width:70.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.3pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>0</span></p>
</td>
</tr>
<tr style='height:10.8pt'>
<td width=151 valign=top style='width:113.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.8pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=97 valign=top style='width:72.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.8pt'>
<p class=MsoNormal style='margin-left:16.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>1601-</span></p>
</td>
<td width=54 valign=top style='width:40.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.8pt'>
<p class=MsoNormal style='margin-left:3.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>119,3</span></p>
</td>
<td width=94 valign=top style='width:70.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.8pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>0,3</span></p>
</td>
</tr>
<tr style='height:10.55pt'>
<td width=151 valign=top style='width:113.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.55pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>3
Lastbil</span></p>
</td>
<td width=97 valign=top style='width:72.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.55pt'>
<p class=MsoNormal style='margin-left:28.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>0- 1600</span></p>
</td>
<td width=54 valign=top style='width:40.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.55pt'>
<p class=MsoNormal style='margin-left:3.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>119</span></p>
</td>
<td width=94 valign=top style='width:70.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.55pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>0</span></p>
</td>
</tr>
<tr style='height:11.05pt'>
<td width=151 valign=top style='width:113.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.05pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=97 valign=top style='width:72.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.05pt'>
<p class=MsoNormal style='margin-left:16.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>1601-</span></p>
</td>
<td width=54 valign=top style='width:40.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.05pt'>
<p class=MsoNormal style='margin-left:3.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>120</span></p>
</td>
<td width=94 valign=top style='width:70.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.05pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>1,03</span></p>
</td>
</tr>
<tr style='height:47.3pt'>
<td width=151 valign=top style='width:113.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:47.3pt'>
<p class=MsoNormal style='margin-right:9.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>4 Släpvagnar med skattevikt över 3 000 kilogram, som
dragés av kilometerskattepliktigt fordon med en hjulaxel</span></p>
</td>
<td width=97 valign=top style='width:72.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:47.3pt'>
<p class=MsoNormal style='margin-left:16.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>3001-</span></p>
</td>
<td width=54 valign=top style='width:40.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:47.3pt'>
<p class=MsoNormal style='margin-left:6.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>62</span></p>
</td>
<td width=94 valign=top style='width:70.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:47.3pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>0,55</span></p>
</td>
</tr>
<tr style='height:21.6pt'>
<td width=151 valign=top style='width:113.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:21.6pt'>
<p class=MsoNormal style='margin-left:5.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>med två hjulaxlar</span></p>
</td>
<td width=97 valign=top style='width:72.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:21.6pt'>
<p class=MsoNormal style='margin-top:0cm;margin-right:1.0pt;margin-bottom:
0cm;margin-left:12.0pt;margin-bottom:.0001pt;text-indent:3.0pt'><span
style='font-size:8.0pt;font-family:Verdana'>3001-11000 IIOOI-</span></p>
</td>
<td width=54 valign=top style='width:40.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:21.6pt'>
<p class=MsoNormal style='margin-top:0cm;margin-right:8.0pt;margin-bottom:
0cm;margin-left:6.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>61 97,8</span></p>
</td>
<td width=94 valign=top style='width:70.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:21.6pt'>
<p class=MsoNormal style='margin-right:45.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>0,46 0,85</span></p>
</td>
</tr>
<tr style='height:10.55pt'>
<td width=151 valign=top style='width:113.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.55pt'>
<p class=MsoNormal style='margin-left:5.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>med tre eller flera</span></p>
</td>
<td width=97 valign=top style='width:72.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.55pt'>
<p class=MsoNormal style='margin-left:16.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>3001-11000</span></p>
</td>
<td width=54 valign=top style='width:40.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.55pt'>
<p class=MsoNormal style='margin-left:6.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>59</span></p>
</td>
<td width=94 valign=top style='width:70.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.55pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>0,36</span></p>
</td>
</tr>
<tr style='height:12.5pt'>
<td width=151 valign=top style='width:113.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:12.5pt'>
<p class=MsoNormal style='margin-left:5.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>hjulaxlar</span></p>
</td>
<td width=97 valign=top style='width:72.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:12.5pt'>
<p class=MsoNormal style='margin-left:12.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>IIOOl-</span></p>
</td>
<td width=54 valign=top style='width:40.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:12.5pt'>
<p class=MsoNormal style='margin-left:7.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>87,8</span></p>
</td>
<td width=94 valign=top style='width:70.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:12.5pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>0,68</span></p>
</td>
</tr>
</table>
<p class=MsoNormal style='margin-top:9.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:3.0pt;margin-bottom:.0001pt;text-indent:8.0pt'><span
style='font-size:9.0pt;font-family:Verdana'>Är kilometerskattepliktig bil
inrättad för drift med annat drivmedel än brännolja utgår skatt med 80 procent
av angivna belopp.</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>' Senaste lydelse 1980:679.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section11>
<p class=MsoNormal style='margin-bottom:19.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section12>
<p class=MsoNormal style='margin-left:3.0pt'><b><span style='font-size:9.0pt;
font-family:Verdana'>Prop. 1981/82:225</span></b></p>
<p class=MsoNormal style='margin-top:9.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:2.0pt;margin-bottom:.0001pt'><i><span style='font-size:9.0pt;
font-family:Verdana'>Föreslagen lydelse</span></i></p>
<p class=MsoNormal style='margin-top:2.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:2.0pt;margin-bottom:.0001pt'><b><span style='font-size:9.0pt;
font-family:Verdana'>Bilaga 2 till vägtrafikskattelagen (1973:601)</span></b></p>
<p class=MsoNormal style='margin-top:8.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Kilometerskatt</span></p>
<p class=MsoNormal style='margin-bottom:1.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0
style='margin-left:2.0pt;border-collapse:collapse'>
<tr style='height:17.5pt'>
<td width=150 valign=top style='width:112.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:17.5pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>Fordonsslag</span></p>
</td>
<td width=98 rowspan=2 valign=top style='width:73.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:17.5pt'>
<p class=MsoNormal style='margin-top:0cm;margin-right:12.0pt;margin-bottom:
0cm;margin-left:12.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>Skatte vikt, kilogram</span></p>
</td>
<td width=53 valign=top style='width:40.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:17.5pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>Skatt,
ört</span></p>
</td>
<td width=93 valign=top style='width:69.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:17.5pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>; för 10
kilometer</span></p>
</td>
</tr>
<tr style='height:58.3pt'>
<td width=150 valign=top style='width:112.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:58.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
<td width=53 valign=top style='width:40.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:58.3pt'>
<p class=MsoNormal style='margin-top:0cm;margin-right:3.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>grundbelopp</span></p>
</td>
<td width=93 valign=top style='width:69.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:58.3pt'>
<p class=MsoNormal style='margin-right:8.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>tilläggsbelopp för varje helt hundratal kilogram över
den lägsta vikten i klassen</span></p>
</td>
</tr>
<tr style='height:24.95pt'>
<td width=150 valign=top style='width:112.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:24.95pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>1
Personbil</span></p>
</td>
<td width=98 valign=top style='width:73.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:24.95pt'>
<p class=MsoNormal style='margin-top:0cm;margin-right:1.0pt;margin-bottom:
0cm;margin-left:21.0pt;margin-bottom:.0001pt;text-indent:8.0pt'><span
style='font-size:8.0pt;font-family:Verdana'>0- 900 901-</span></p>
</td>
<td width=53 valign=top style='width:40.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:24.95pt'>
<p class=MsoNormal style='margin-top:0cm;margin-right:9.0pt;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>100 108,5</span></p>
</td>
<td width=93 valign=top style='width:69.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:24.95pt'>
<p class=MsoNormal style='margin-right:48.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>0 8,5</span></p>
</td>
</tr>
<tr style='height:21.85pt'>
<td width=150 valign=top style='width:112.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:21.85pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>2 Buss</span></p>
</td>
<td width=98 valign=top style='width:73.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:21.85pt'>
<p class=MsoNormal style='margin-top:0cm;margin-right:2.0pt;margin-bottom:
0cm;margin-left:17.0pt;margin-bottom:.0001pt;text-indent:12.0pt'><span
style='font-size:8.0pt;font-family:Verdana'>0- 1600 1601-</span></p>
</td>
<td width=53 valign=top style='width:40.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:21.85pt'>
<p class=MsoNormal style='margin-top:0cm;margin-right:9.0pt;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>119 119,3</span></p>
</td>
<td width=93 valign=top style='width:69.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:21.85pt'>
<p class=MsoNormal style='margin-right:49.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>0 0,3</span></p>
</td>
</tr>
<tr style='height:21.35pt'>
<td width=150 valign=top style='width:112.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:21.35pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>3
Lastbil</span></p>
</td>
<td width=98 valign=top style='width:73.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:21.35pt'>
<p class=MsoNormal style='margin-top:0cm;margin-right:2.0pt;margin-bottom:
0cm;margin-left:16.0pt;margin-bottom:.0001pt;text-indent:12.0pt'><span
style='font-size:8.0pt;font-family:Verdana'>0- 1600 1601-</span></p>
</td>
<td width=53 valign=top style='width:40.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:21.35pt'>
<p class=MsoNormal style='margin-left:3.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>119</span></p>
<p class=MsoNormal style='margin-left:3.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>120</span></p>
</td>
<td width=93 valign=top style='width:69.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:21.35pt'>
<p class=MsoNormal style='margin-right:45.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>0 1,03</span></p>
</td>
</tr>
<tr style='height:47.5pt'>
<td width=150 valign=top style='width:112.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:47.5pt'>
<p class=MsoNormal style='margin-right:8.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>4 Släpvagnar med skattevikt över 3000 kilogram, som
dragés av kilometerskattepliktigt fordon med en hjulaxel</span></p>
</td>
<td width=98 valign=top style='width:73.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:47.5pt'>
<p class=MsoNormal style='margin-left:16.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>3001-</span></p>
</td>
<td width=53 valign=top style='width:40.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:47.5pt'>
<p class=MsoNormal style='margin-left:6.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>62</span></p>
</td>
<td width=93 valign=top style='width:69.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:47.5pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>0,55</span></p>
</td>
</tr>
<tr style='height:21.6pt'>
<td width=150 valign=top style='width:112.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:21.6pt'>
<p class=MsoNormal style='margin-left:5.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>med två hjulaxlar</span></p>
</td>
<td width=98 valign=top style='width:73.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:21.6pt'>
<p class=MsoNormal style='margin-top:0cm;margin-right:1.0pt;margin-bottom:
0cm;margin-left:13.0pt;margin-bottom:.0001pt;text-indent:3.0pt'><span
style='font-size:8.0pt;font-family:Verdana'>3001-11000 11001-</span></p>
</td>
<td width=53 valign=top style='width:40.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:21.6pt'>
<p class=MsoNormal style='margin-top:0cm;margin-right:8.0pt;margin-bottom:
0cm;margin-left:6.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>61 97,8</span></p>
</td>
<td width=93 valign=top style='width:69.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:21.6pt'>
<p class=MsoNormal style='margin-right:44.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>0,46 0,85</span></p>
</td>
</tr>
<tr style='height:23.05pt'>
<td width=150 valign=top style='width:112.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:23.05pt'>
<p class=MsoNormal style='margin-top:0cm;margin-right:34.0pt;margin-bottom:
0cm;margin-left:5.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>med tre eller flera hjulaxlar</span></p>
</td>
<td width=98 valign=top style='width:73.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:23.05pt'>
<p class=MsoNormal style='margin-top:0cm;margin-right:2.0pt;margin-bottom:
0cm;margin-left:13.0pt;margin-bottom:.0001pt;text-indent:3.0pt'><span
style='font-size:8.0pt;font-family:Verdana'>3001-11000 11001-</span></p>
</td>
<td width=53 valign=top style='width:40.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:23.05pt'>
<p class=MsoNormal style='margin-top:0cm;margin-right:8.0pt;margin-bottom:
0cm;margin-left:6.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>59 87,8</span></p>
</td>
<td width=93 valign=top style='width:69.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:23.05pt'>
<p class=MsoNormal style='margin-right:44.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>0,36 0,68</span></p>
</td>
</tr>
</table>
<p class=MsoNormal style='margin-top:9.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:2.0pt;margin-bottom:.0001pt;text-indent:8.0pt'><span
style='font-size:9.0pt;font-family:Verdana'>Är kilometerskattepliktig bil inte
inrättad för drift med brännolja utgår skatt med 80 procent av angivna belopp.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><i><span style='font-size:9.0pt;
font-family:Verdana'>Nuvarande lydelse</span></i></p>
<p class=MsoNormal style='margin-top:2.0pt;margin-right:109.0pt;margin-bottom:
10.0pt;margin-left:2.0pt'><span style='font-size:9.0pt;font-family:Verdana'>BUaga
3 tUl vägtrafikskattelagen (1973:601)'* Förteckning över kommuner som avses i
12 a §</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section13>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Värmlands
län Torsby</span></p>
<p class=MsoNormal style='margin-top:10.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Kopparbergs län Malung Vansbro Älvdalen</span></p>
<p class=MsoNormal style='margin-top:10.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Gävleborgs län Ljusdal</span></p>
<p class=MsoNormal style='margin-top:10.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><i><span style='font-size:9.0pt;
font-family:Verdana'>Västernorrlands lån</span></i></p>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Sollefteå</span></p>
<p class=MsoNormal><span style='font-family:Verdana'>Ange</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><i><span style='font-size:9.0pt;font-family:Verdana'>Jämtlands
län</span></i></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Berg</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>B räcke</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Härjedalen</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Krokom</span></p>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Ragunda</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Strömsund</span></p>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Åre</span></p>
<p class=MsoNormal style='margin-top:11.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><i><span style='font-size:9.0pt;
font-family:Verdana'>Västerbottens lån</span></i></p>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Dorotea</span></p>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Lycksele</span></p>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Norsjö</span></p>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Sorsele</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section14>
<p class=MsoNormal style='margin-top:26.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>" Senaste lydelse 1980: 319.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section15>
<p class=MsoNormal style='margin-bottom:21.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section16>
<p class=MsoNormal style='margin-top:0cm;margin-right:0cm;margin-bottom:9.0pt;
margin-left:1.0pt'><b><span style='font-size:9.0pt;font-family:Verdana'>Prop.
1981/82:225</span></b></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section17>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Storuman</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Vilhelmina</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Vindeln</span></p>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Vännäs</span></p>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Åsele</span></p>
<p class=MsoNormal style='margin-top:10.0pt'><i><span style='font-size:9.0pt;
font-family:Verdana'>Norrbottens län</span></i></p>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Arjeplog</span></p>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Arvidsjaur</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Gällivare</span></p>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Haparanda</span></p>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Jokkmokk</span></p>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Kalix</span></p>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Kiruna</span></p>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Pajala</span></p>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Älvsbyn</span></p>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Överkalix</span></p>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Övertorneå</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section18>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><i><span style='font-size:9.0pt;
font-family:Verdana'>Föreslagen lydelse</span></i></p>
<p class=MsoNormal style='margin-top:2.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'><b><span style='font-size:9.0pt;
font-family:Verdana'>Bilaga 3 tUl vägtrafikskattelagen (1973:601)</span></b></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:0cm;margin-bottom:3.0pt;
margin-left:1.0pt'><span style='font-size:9.0pt;font-family:Verdana'>Förteckning
över kommuner som avses i 12 a §</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section19>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Värmlands
län Torsby</span></p>
<p class=MsoNormal style='margin-top:11.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Kopparbergs län Malung Vansbro Älvdalen</span></p>
<p class=MsoNormal style='margin-top:11.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Gävleborgs län Ljusdal</span></p>
<p class=MsoNormal style='margin-top:11.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><i><span style='font-size:9.0pt;
font-family:Verdana'>Västernorrlands län</span></i></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Sollefteå</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Ange</span></p>
<p class=MsoNormal style='margin-top:11.0pt'><i><span style='font-size:9.0pt;
font-family:Verdana'>Jämtlands län</span></i></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Berg</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Bräcke</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Häijedalen</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Krokom</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Ragunda</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Strömsund</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Åre</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-left:1.0pt'><i><span style='font-size:9.0pt;
font-family:Verdana'>Västerbottens län</span></i></p>
<p class=MsoNormal><i><span style='font-size:9.0pt;font-family:Verdana'>Bjurholm</span></i></p>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Dorotea</span></p>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Lycksele</span></p>
<p class=MsoNormal><i><span style='font-size:9.0pt;font-family:Verdana'>Mala</span></i></p>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Norsjö</span></p>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Sorsele</span></p>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Storuman</span></p>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Vilhelmina</span></p>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Vindeln</span></p>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Vännäs</span></p>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Åsele</span></p>
<p class=MsoNormal style='margin-top:10.0pt'><i><span style='font-size:9.0pt;
font-family:Verdana'>Norrbottens län</span></i></p>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Arjeplog</span></p>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Arvidsjaur</span></p>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Gällivare</span></p>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Haparanda</span></p>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Jokkmokk</span></p>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Kalix</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Kiruna</span></p>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Pajala</span></p>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Älvsbyn</span></p>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Överkalix</span></p>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Övertorneå</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section20>
<p class=MsoNormal style='margin-top:9.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:10.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Denna lag träder i kraft den 1 januari 1983.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section21>
<p class=MsoNormal style='margin-bottom:64.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section22>
<p class=MsoNormal style='margin-left:1.0pt'><b><span style='font-family:Verdana'>Prop.
1981/82:225</span></b></p>
<p class=MsoNormal style='margin-top:20.0pt;margin-right:55.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt;text-indent:186.0pt'><span
style='font-family:Verdana'>Utdrag<br>
BUDGETDEPARTEMENTET</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>PROTKOLL</span></p>
<p class=MsoNormal style='margin-left:186.0pt'><span style='font-family:Verdana'>vid
regeringssammanträde 1982-02-24</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-family:Verdana'>Närvarande:
statsministern Fälldin, ordförande, och statsråden Ullsten, Wikström, Friggebo,
Dahlgren, Åsling, Söder, Johansson, Wirtén, Andersson, Boo, Petri, Eliasson,
Gustafsson, Elmstedt, Tilländer, Ahriand, Molin</span></p>
<p class=MsoNormal style='margin-top:14.0pt'><span style='font-family:Verdana'>Föredragande:
statsrådet Wirtén</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><b><span style='font-family:Verdana'>Lagrådsremiss
med förslag till lag om ändring i vägtrafikskattelagen (1973:601).</span></b></p>
<p class=MsoNormal style='margin-top:25.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><b><span style='font-family:Verdana'>1
Inledning</span></b></p>
<p class=MsoNormal style='margin-top:13.0pt;text-indent:10.0pt'><span
style='font-family:Verdana'>Vägtrafikskatt utgår enligt vägtrafikskattelagen
(1973:601), VSL, i form av fordonsskatt och kilometerskatt. I lagen stadgas att
ett skattepliktigt fordon i allmänhet inte får användas om vägtrafikskatt som
är förfallen till betalning inte har betalats. Med skattepliktigt fordon avses
fordon som är eller bör vara registrerat i bilregistret och inte är avställt.
Straffet för brukande av ett fordon, för vilket brukandeförbud gäller, är
böter.</span></p>
<p class=MsoNormal style='text-indent:9.0pt'><span style='font-family:Verdana'>Svenska
Åkeriförbundet, Svenska Taxiförbundet och Svenska Busstrafikförbundet har i en
skrivelse i januari 1978 till regeringen hävdat att brukandeförbudet inte är
tillräckligt effektivt.</span></p>
<p class=MsoNormal style='margin-left:1.0pt;text-indent:9.0pt'><span
style='font-family:Verdana'>Skrivelsen överlämnades till
vägtrafikskatteutredningen (B 1977:05)'. Utredningen har i ett betänkande (Ds B
1981:8) Översyn av vägtrafikbeskattningen Del 4 Effektivare .brukandeförbud
föreslagit åtgärder för att förbättra brukandeförbudets effektivitet.
Betänkandet har remissbehandlats.</span></p>
<p class=MsoNormal style='text-indent:9.0pt'><i><span style='font-family:Verdana'>Till
protokollet i detta ärende bör fogas dels betänkandet, som också innehåller en
redogörelse för gällande bestämmelser, som bilaga I, dels en förteckning över
remissinstanserna och en sammanställning av remissyttrandena som bilaga 2.</span></i></p>
<p class=MsoNormal style='margin-top:34.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:6.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Utredningsman
departementsrådet Leif Lindstam.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section23>
<p class=MsoNormal style='margin-bottom:22.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section24>
<p class=MsoNormal><b><span style='font-family:Verdana'>Prop. 1981/82:225</span></b><b><span
style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>8</span></b></p>
<p class=MsoNormal style='margin-top:18.0pt'><b><span style='font-family:Verdana'>2
Föredragandens överväganden</span></b></p>
<p class=MsoNormal style='margin-top:14.0pt'><b><span style='font-family:Verdana'>2.1
Allmänna utgångspunkter</span></b></p>
<p class=MsoNormal style='margin-top:6.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>Regeln att vägtrafikskatten för ett fordon skall
vara betald för att fordonet skall få användas är av gammalt datum.
Bestämmelsen har motiverats med att ett fordon inte bör få användas om inte de
kostnader ersätts, som trafiken med fordonet förorsakar. Vidare har
brukandeförbudet ansetts ha betydelse för att göra skatteuppbörden effektiv.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:2.0pt;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt;text-indent:8.0pt'><span
style='font-family:Verdana'>Det finns omkring 3,8 milj. vägtrafikskattepliktiga
fordon i landet. För nästan alla dessa fordon skall fordonsskatt eriäggas, i de
fiesta fall en gäng per år. För ca 240000 fordon skall dessutom kilometerskatt
erläggas, normalt tre gånger per år.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:2.0pt;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>Under senare år har genomsnittligt omkring 1,8 % av
antalet debiteringar för fordonsskatt lett till att skattebeloppet har
restförts. Motsvarande siffra för kilometerskatten är omkring 3,5 %.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:2.0pt;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>Siffrorna visar enligt min mening att uppbörden av
vägtrafikskatt fungerar tillfredsställande. En bidragande orsak härtill kan
naturiigtvis vara brukandeförbudet för fordon, för vilka skatt inte har
erlagts. Skälen för förbudet anserjag alltjämt väga tungt och det bör därför
finnas kvar.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:1.0pt;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>Emellertid har kritik riktats mot att förbudet inte
är tillräckligt effektivt. Svenska Åkeriförbundet, Svenska Taxiförbundet och
Svenska Busstrafikförbundet har i den tidigare nämnda skrivelsen framhållit
att risken för upptäckt är begränsad och att det dessutom saknas möjlighet att
vid upptäckt effektivt förhindra fortsatt användning av fordonet. De lojala
yrkestrafikutövarna för enligt förbunden en ojämn kamp på marknaden rned dem
som konsekvent undandrar sig sitt kostnadsansvar och därigenom skaffar sig
obehöriga konkurrensfördelar.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:1.0pt;margin-bottom:0cm;
margin-left:2.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>Enligt uppgifter från trafiksäkerhetsverket hade
vid ett visst tillfälle i mars 1981 1,2 % av de skattepliktiga fordonen, eller
drygt 43 000 fordon, brukandeförbud till följd av obetald skatt. Drygt 11 000
av dessa fordon var kilometerskattepliktiga. Av uppgifter ur bilregistret kunde
konstateras att i vart fall drygt 3000 av dessa 11000 fordon hade använts efter
det att brukandeförbudet inträtt.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:1.0pt;margin-bottom:0cm;
margin-left:2.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>Enligt uppgifter från rikspolisstyrelsen
rapporterades under år 1978 drygt 9000 överträdelser av brukandeförbudet på
grund av obetalda vägtrafikskatter och knappt 2500 överträdelser av förbudet
att använda oregistrerade eller avställda fordon.</span></p>
<p class=MsoNormal style='margin-left:2.0pt;text-indent:9.0pt'><span
style='font-family:Verdana'>De uppgifter somjag nu har redogjort för visar
enligt min mening, vilket utredningen också har funnit, att åtgärder bör vidtas
för att göra brukandeförbudet effektivare.</span></p>
<p class=MsoNormal style='margin-left:3.0pt;text-indent:9.0pt'><span
style='font-family:Verdana'>För detta ändamål har utredningen till en början
föreslagit att informationen om de gällande bestämmelserna förbättras i olika
avseenden. Enligt vad jag har erfarit pågår f. n. arbete härmed. Härigenom bör
lindrigare</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section25>
<p class=MsoNormal style='margin-bottom:21.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section26>
<p class=MsoNormal><span style='font-family:Verdana'>Prop. 1981/82:225</span><span
style='font-family:Verdana'> </span><span
style='font-family:Verdana'>9</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-family:Verdana'>överträdelser
av förbudet kunna minska. Någon författningsmässig reglering av detta är inte
erforderlig.</span></p>
<p class=MsoNormal style='text-indent:9.0pt'><span style='font-family:Verdana'>Vidare
har utredningen föreslagit att bestämmelser införs om att en polisman som
påträffar ett fordon med restförd vägtrafikskatt skall förhindra fortsatt
användning av fordonet genom att omhänderta dess registreringsskyltar.
Utredningen har också föreslagit att fängelse skall ingå i straffskalan för
överträdelse av förbudet att använda ett avskyltat fordon. Slutligen har
utredningen föreslagit att ett avskyltat fordon som brukas skall kunna tas i
beslag och förverkas. Mot det sist nämnda förslaget har såväl principiella som
praktiska invändningar riktats från flera remissinstanser. Jag är därför inte
beredd att föreslå att det genomförs.</span></p>
<p class=MsoNormal style='margin-left:1.0pt;text-indent:9.0pt'><span
style='font-family:Verdana'>I det följande avser jag att ta upp utredningens
övriga förslag till behand-Hng.</span></p>
<p class=MsoNormal style='margin-top:19.0pt'><b><span style='font-family:Verdana'>2.2
Avskyltning</span></b></p>
<p class=MsoNormal style='margin-top:6.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>Utredningen har föreslagit att ett fordons
registreringsskyltar skall omhändertas under förutsättning dels att fordonet
brukas i strid mot bestämmelserna om brukandeförbud i VSL, dels att den skatt
som har föranlett brukandeförbudet har lämnats till indrivning.</span></p>
<p class=MsoNormal style='margin-right:1.0pt;text-indent:9.0pt'><span
style='font-family:Verdana'>Remissinstanserna har genomgående tillstyrkt
förslaget eller lämnat det utan erinran.</span></p>
<p class=MsoNormal style='text-indent:9.0pt'><span style='font-family:Verdana'>För
egen del får jag anföra följande. När det gäller fordonsägare som medvetet och
konsekvent underlåter att betala vägtrafikskatt behövs förbättrade möjligheter
till ett effektivt ingripande. Jag delar utredningens uppfattning att
åtgärderna i första hand bör inriktas på polisens verksamhet i samband med
kontrollen av fordonen i trafiken.</span></p>
<p class=MsoNormal style='text-indent:9.0pt'><span style='font-family:Verdana'>Utredningens
förslag om att avskyltning skall få göras endast om den skatt som förorsakat brukandeförbudet
har lämnats till indrivning är motiverat av att ingripandena då kommer att
begränsas till de mer allvarliga fallen av överträdelser mot brukandeförbudet.
Jag delar utredningens uppfattning att avskyltning skall kunna göras i de
allvarligare fallen. Det är dock tveksamt om det är lämpligt att anknyta till
indrivningsförfarandet.</span></p>
<p class=MsoNormal style='text-indent:9.0pt'><span style='font-family:Verdana'>Vid
indrivning av vägtrafikskatt skall enligt 30 § andra stycket VSL bestämmelserna
i uppbördslagen (1953:272) gälla i tillämpliga delar. Genom denna hänvisning
regleras inte frågan om när en obetald skatt skall lämnas till indrivning.
Någon annan bestämmelse härom finns inte heller. Enligt vad jag har erfarit kan
tiden från skattens förfallodag till dess fordringen lämnas för indrivning
variera. Med hänsyn till dessa omständigheter anserjag det mindre lämpligt att
som en förutsättning för avskyltning ställa upp kravet att skatten skall ha
lämnats till indrivning. Jag delar däremot uppfattningen att avskyltning inte
bör tillgripas förrän någon tid har förflutit från skattens förfallodag. Denna
tid bör inte sättas kortare än att den skattskyldige bör ha lätt möjlighet att
ta del av en påminnelse om</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section27>
<p class=MsoNormal style='margin-bottom:22.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section28>
<p class=MsoNormal><span style='font-family:Verdana'>Prop. 1981/82:225</span><span
style='font-family:Verdana'> </span><span
style='font-family:Verdana'>10</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-family:Verdana'>skatten.
Man bör också ta hänsyn till att det ibland tar viss tid innan en
skattebetalning noteras i bilregistret, vilket har betydelse för polisens
möjligheter att ur registret ta fram uppgifter om huruvida vägtrafikskatt har
betalts eller inte.</span></p>
<p class=MsoNormal style='margin-right:1.0pt;text-indent:9.0pt'><span
style='font-family:Verdana'>Jag har inhämtat att en påminnelse om obetald skatt
i allmänhet skickas ut omkring 25 dagar efter förfallodagen. Om tiden sätts
till två månader räknat från förfallodagen har därför den skattskyldige normalt
fått en påminnelse om skattebetalningen i god tid innan en avskyltning kan komma
i fråga. I de flesta fall har fordringen också lämnats till indrivning. Jag
föreslår därför att avskyltning skall få ske om två månader har förflutit från
förfallodagen för den skatt som har föranlett brukandeförbudet. Jag har
inhämtat att bilregistret kommer att anordnas så att polisen direkt kan få svar
på frågan om förutsättningar för en avskyltning föreligger. Jag vill i detta
sammanhang framhålla att kontrollen av de obeskattade fordonen liksom nu är
fallet får göras vid s. k. flygande kontroller och liknande.</span></p>
<p class=MsoNormal style='margin-left:10.0pt'><span style='font-family:Verdana'>Bestämmelsen
om avskyltning bör tas in i en ny paragraf, 33 a §, i VSL.</span></p>
<p class=MsoNormal style='margin-left:1.0pt;text-indent:9.0pt'><span
style='font-family:Verdana'>Utredningen har påpekat att en fordonsägare skulle
kunna undvika ett ingripande mot ett fordon som i och för sig uppfyller
förutsättningarna för avskyltning genom att avställa fordonet. Härigenom upphör
nämligen fordonet att vara skattepliktigt och brukandeförbudet enligt VSL
gäller inte. För att förhindra ett kringgående av avskyltningsregeln föreslår
därför utredningen att även ett avställt fordon skall avskyltas, om det används
under förhållanden som för ett motsvarande skattepliktigt fordon skulle ha
medfört avskyltning.</span></p>
<p class=MsoNormal style='margin-right:1.0pt;text-indent:9.0pt'><span
style='font-family:Verdana'>Jag delar utredningens uppfattning att en
kompletterande bestämmelse om avskyltning av avställda fordon bör införas.
Bestämmelsen, som bör tas in som ett andra stycke i den föreslagna 33 a §, bör
dock utformas så att en polisman skall omhänderta ett avställt fordons
registreringsskyltar om förutsättningarna för en sådan åtgärd skulle ha
förelegat om fordonet hade varit skattepliktigt.</span></p>
<p class=MsoNormal style='margin-left:1.0pt;text-indent:9.0pt'><span
style='font-family:Verdana'>I ett tredje stycke i paragrafen bör, som
utredningen har föreslagit, anges att den polisman som har omhändertagit ett
fordons registreringsskyltar får medge att fordonet förs till lämplig plats för
uppställning, lossning av lasten e.d.</span></p>
<p class=MsoNormal style='margin-top:18.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><b><span style='font-family:Verdana'>2.3
Påföljden vid brukande av ett avskyltat fordon</span></b></p>
<p class=MsoNormal style='margin-top:6.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>Utredningen har föreslagit att en möjlighet införs
att döma till fängelse om ett fordon med brukandeförbud används trots att det
har avskyltats.</span></p>
<p class=MsoNormal style='margin-left:10.0pt'><span style='font-family:Verdana'>Remissinstanserna
har med något,undantag ställt sig bakom förslaget.</span></p>
<p class=MsoNormal style='margin-left:1.0pt;text-indent:9.0pt'><span
style='font-family:Verdana'>För egen del instämmer jag i utredningens
uppfattning att brukande av ett avskyltat fordon måste anses vara ett avsevärt
allvarligare brott än att överträda brukandeförbudet i andra fall. Genom att
införa en möjlighet att döma till fängelse när ett avskyltat fordon används,
markeras betydelsen av att ett fordon verkligen inte används så länge skatten
inte är betald.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section29>
<p class=MsoNormal style='margin-bottom:17.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section30>
<p class=MsoNormal><span style='font-family:Verdana'>Prop. 1981/82:225</span><span
style='font-family:Verdana'> </span><span
style='font-family:Verdana'>11</span></p>
<p class=MsoNormal style='margin-top:12.0pt;text-indent:8.0pt'><span
style='font-family:Verdana'>Jag föreslår således att utredningens förslag i
denna del genomförs. Detta kräver ändringar i 34 § VSL. Förslaget bör dock
förtydligas när det gäller brukande av ett avställt fordon, så att det klart
framgår att fängelse skall kunna följa endast när det är fråga om ett avställt
fordon som också är avskyltat. Av systematiska skäl anser jag dessutom att
paragrafen bör delas upp i fyra stycken.</span></p>
<p class=MsoNormal style='margin-top:19.0pt'><b><span style='font-family:Verdana'>2.4
Ikraftträdande</span></b></p>
<p class=MsoNormal style='margin-top:6.0pt;text-indent:9.0pt'><span
style='font-family:Verdana'>Rikspolisstyrelsen har hemställt att minst sex
månader skall förflyta från utfärdandet av den föreslagna lagstiftningen till
dess den träder i kraft. Jag delar denna uppfattning. Tidpunkten för
ikraftträdandet bör därför bestämmas till den 1 januari 1983.</span></p>
<p class=MsoNormal style='margin-top:21.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><b><span style='font-family:Verdana'>3
Upprättat lagförslag</span></b></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><i><span style='font-family:Verdana'>I
enlighet med det anförda har inom budgetdepartementet upprättats förslag till
lag om ändring i vägtrafikskattelagen (1973:601). Förslaget bör fogas till
protokollet i detta ärende som bilaga 3.</span></i></p>
<p class=MsoNormal style='margin-top:21.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><b><span style='font-family:Verdana'>4
Hemställan</span></b></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>Jag hemställer att lagrådets yttrande inhämtas över
det upprättade lagförslaget.</span></p>
<p class=MsoNormal style='margin-top:21.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><b><span style='font-family:Verdana'>5
Beslut</span></b></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:11.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Regeringen
beslutar i enlighet med föredragandens hemställan.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section31>
<p class=MsoNormal style='margin-bottom:73.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section32>
<p class=MsoNormal><span style='font-family:Verdana'>Prop. 1981/82:225</span><span
style='font-family:Verdana'> </span><span
style='font-family:Verdana'>12</span></p>
<p class=MsoNormal style='margin-top:20.0pt;margin-right:36.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt;text-indent:186.0pt'><span
style='font-family:Verdana'>Utdrag<br>
LAGRÅDET</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>PROTOKOLL</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:36.0pt;margin-bottom:
0cm;margin-left:187.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>vid
sammanträde 1982-05-03</span></p>
<p class=MsoNormal style='margin-top:12.0pt'><span style='font-family:Verdana'>Närvarande:
f.d. justitierådel Petrén, regeringsrådet Delin, justitierådel Bengtsson.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;text-indent:9.0pt'><span
style='font-family:Verdana'>Enligt lagrådet den 16 april 1982 lillhandakommel
utdrag av protokoll vid regeringssammanträde den 24 februari 1982 har
regeringen på hemställan av statsrådet och chefen för budgetdepartementet
Wirtén beslutat inhämta lagrådels yttrande över förslag till lag om ändring i
vägtrafikskattelagen (1973:601).</span></p>
<p class=MsoNormal style='margin-left:1.0pt;text-indent:9.0pt'><span
style='font-family:Verdana'>Förslaget har inför lagrådet föredragits av
hovrättsassessorn Åke Rehn-ström.</span></p>
<p class=MsoNormal style='margin-left:10.0pt'><i><span style='font-family:Verdana'>Förslaget
föranleder följande yttrande av lagrådet:</span></i></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>34
§</span></p>
<p class=MsoNormal style='margin-top:2.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>För alt innebörden av straffbestämmelsen i första
stycket otvetydigt skall framgå bör stycket lämpligen inledas så:</span></p>
<p class=MsoNormal style='margin-left:1.0pt;text-indent:9.0pt'><span
style='font-family:Verdana'>"Brukas ett fordon i strid mot 16 § eller 21 §
första stycket 2 sedan<br>
fordonets registreringsskyltar har tagits om hand "</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section33>
<p class=MsoNormal style='margin-bottom:111.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section34>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-family:Verdana'>Prop.
1981/82:225</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>13</span></p>
<p class=MsoNormal style='margin-top:11.0pt;margin-right:36.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt;text-indent:186.0pt'><span
style='font-family:Verdana'>Utdrag<br>
BUDGETDEPARTEMENTET</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>PROTOKOLL</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:36.0pt;margin-bottom:
0cm;margin-left:187.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>vid
sammanträde 1982-05-27</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:3.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Närvarande:
statsministern Fälldin, ordförande, och statsråden Ullsten, Wikström, Friggebo,
Dahlgren, Åsling, Söder, Wirtén, Andersson, Boo, Eliasson, Gustafsson,
Elmstedl, Tilländer, Ahriand, Molin</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Föredragande:
statsrådet Wirtén</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><b><span style='font-family:Verdana'>Proposition
om ändring i vägtrafikskattelagen (1973:601)</span></b></p>
<p class=MsoNormal style='margin-top:25.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><b><span style='font-family:Verdana'>1 Anmälan
av lagrådsyttrande</span></b></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>Föredraganden anmäler lagrådets yttrande' över
förslag till lag om änd ring i vägtrafikskattelagen (1973:601).</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:1.0pt;margin-bottom:0cm;
margin-left:2.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>Föredraganden redogör för lagrådets yttrande och
anför atl han godtar lagrådets förslag till lydelse av 34 §. Han anför vidare.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:1.0pt;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>Vad angår tillämpningen av den nya 33 a § vill jag
ytteriigare understryka att de uppgifter som den enskilde polismannen behöver
för att avgöra om ett fordons registreringsskyltar skall tas om hand, kommer
att kunna inhämtas direkt från bilregistret. Några misstag vid tillämpningen av
bestämmelsen skall därför inte behöva förekomma. Teoretiskt kan emellertid
tänkas att bilregistrets uppgifter av ett eller annat skäl är oriktiga. Om så
skulle visa sig vara fallet och registreringsskyltarna till följd härav
felaktigt har tagits om hand, skall naturiigtvis dessa i enlighet med vanliga
förvaltningsrättsliga principer återställas, varvid några rättsverkningar av
omhändertagandet inte uppkommer. Den enskilde bör alltid ha möjlighet att
vända sig till polisstyrelsen för att få denna fråga prövad. Avsikten är att
frågan om förvaring m. m. av omhändertagna skyltar skall regleras genom
verkslällighetsföreskrifter.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><b><span style='font-family:Verdana'>2 Vissa
andra ändringar i vägtrankskattelagen (1973:601)</span></b></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt;text-indent:8.0pt'><span
style='font-family:Verdana'>Vägtrafikskatteutredningen har i sitt andra
delbetänkande (Ds B 1980:13) Slopad fordonsskatt och höjd bensinskatt bl. a.
föreslagit vissa ändringar i VSL av närmast redaktionell karaktär. Således har
utredningen i förtydligande syfte föreslagit alt i 1 § införs ell nytt stycke,
i vilket ensin och gasol definieras genom att en hänvisning görs till
skattepliktspfini-lionen i lagen (1961:372) om bensinskatt.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:4.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>'
Beslut om lagrådsremiss fattat vid regeringssammanträde den 24 februari 1982.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section35>
<p class=MsoNormal style='margin-bottom:14.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section36>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-family:Verdana'>Prop.
1981/82:225</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>14</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt;text-indent:10.0pt'><span
style='font-family:Verdana'>I bilaga 2 till VSL anges bl. a. all kilometerskatt
skall utgå med 80% av fullt skattebelopp om en kilometerskattepliktig bil är
inrättad för drift med annat drivmedel än brännolja. För att det otvetydigt
skall framgå att det endast är fordon som inte alls drivs med brännolja som
omfattas av bestämmelsen har utredningen föreslagit atl bestämmelsen utformas
så att den gäller kilomelerskallepliktiga bilar som inte är inrättade för drift
med brännolja.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:1.0pt;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>Riksskatteverket har i en skrivelse den 22 oktober
1981 hemställt bl. a. att verket får rätt alt meddela föreskrifter om dels
renovering av kilometerräknarapparatur, dels beräkning av den i 1 §
vägtrafikskatlekungörelsen (1973:776) nämnda omräkningsfaktorn. Enligt verket
föreligger behov av föreskrifter på dessa områden och verket föreslår därför
att ett sådant bemyndigande ges i 17 § 2 st. VSL.</span></p>
<p class=MsoNormal style='margin-left:1.0pt;text-indent:9.0pt'><span
style='font-family:Verdana'>Vidare har riksskatteverket under hand påpekat att
30 § VSL innehåller en hänvisning till 49 § lagen (1959:92) om förfarandet vid
viss konsum-tionsbeskatlning. Sistnämnda paragraf upphörde att gälla vid
utgången av år 1980 (SFS 1980:186), varför hänvisningen bör slopas.</span></p>
<p class=MsoNormal style='margin-left:1.0pt;text-indent:9.0pt'><span
style='font-family:Verdana'>De av vägtrafikskatteutredningen och
riksskatteverket framförda ändringsförslagen är välmotiverade och bör enligt
min mening genomföras.</span></p>
<p class=MsoNormal style='margin-left:1.0pt;text-indent:8.0pt'><span
style='font-family:Verdana'>Slutligen kräver den av regeringen beslutade
delningen den 1 januari 1983 av Vännäs och Norsjö kommuner till Vännäs och
Bjurholms kommuner resp. Norsjö och Mala kommuner en ändring i förteckningen
över kommuner i bilaga 3 till VSL.</span></p>
<p class=MsoNormal style='margin-left:2.0pt;text-indent:8.0pt'><span
style='font-family:Verdana'>De nu genomgångna ändringsförslagen bör träda i
kraft den I januari 1983.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><b><span style='font-family:Verdana'>3 Övriga
frågor</span></b></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>Jag utgår från att nu föreslagna reformer kan
genomföras inom ramen för befintliga resurser.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:1.0pt;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>Ändringsförslagen under avsnitt 2 är lagtekniskt
okomplicerade. Även i övrigt är dessa förslag sådana alt lagrådets hörande
skulle sakna betydelse.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><b><span style='font-family:Verdana'>4 Hemställan</span></b></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Med
hänvisning till vad jag nu har anfört hemställer jag att regeringen föreslår
riksdagen att anta dels det av lagrådet granskade lagförslaget med vidtagen
ändring, dels förslaget lill övriga ändringar i vägtrafikskattelagen
(1973:601).</span></p>
<p class=MsoNormal style='margin-top:15.0pt'><b><span style='font-family:Verdana'>5 Beslut</span></b></p>
<p class=MsoNormal style='margin-top:12.0pt;text-indent:9.0pt'><span
style='font-family:Verdana'>Regeringen ansluter sig till föredragandens
överväganden och beslutar alt genom proposition föreslå riksdagen att anta det
förslag som föredraganden har lagt fram.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section37>
<p class=MsoNormal style='margin-bottom:13.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section38>
<p class=MsoNormal><span style='font-size:11.0pt;font-family:Verdana'>Prop.
1981/82:225</span><span style='font-size:11.0pt;font-family:Verdana'> </span><span
style='font-size:11.0pt;font-family:Verdana'>15</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
37.0pt;margin-left:0cm'><span style='font-size:11.0pt;font-family:Verdana'>Bilaga
1</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section39>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-top:2.0pt'><span style='font-size:14.0pt;
font-family:Verdana'>BUDGETDEPARTEMENTET</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section40>
<p class=MsoNormal style='margin-top:38.0pt;margin-right:81.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:22.0pt;
font-family:Verdana'>ÖVERSYN AV VÄGTRAFIKBESKATTNINGEN</span></p>
<p class=MsoNormal style='margin-top:24.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><b><span style='font-size:17.0pt;
font-family:Verdana'>DEL 4</span></b></p>
<p class=MsoNormal style='margin-left:2.0pt'><b><span style='font-size:17.0pt;
font-family:Verdana'>Effektivare brukandeförbud</span></b></p>
<p class=MsoNormal style='margin-top:11.0pt;margin-right:98.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><b><span style='font-size:17.0pt;
font-family:Verdana'>Betänkande av vägtrafikskatteutredningen</span></b></p>
<p class=MsoNormal style='margin-top:63.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:4.0pt;margin-bottom:.0001pt'><b><span style='font-size:17.0pt;
font-family:Verdana'>Ds B 1981:8</span></b></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section41>
<p class=MsoNormal style='margin-bottom:20.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section42>
<p class=MsoNormal style='margin-left:4.0pt'><b><span style='font-family:Verdana'>Prop.
1981/82:225</span></b><b><span style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>16</span></b></p>
<p class=MsoNormal style='margin-top:11.0pt;margin-right:69.0pt;margin-bottom:
0cm;margin-left:109.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>Till Statsr</span><span style='font-size:8.0pt;font-family:
Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>det och
chefen f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>r budgetdepartementet</span></p>
<p class=MsoNormal style='margin-top:25.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:4.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>Den 15 april 1977 tillkallade chefen f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>r budgetdepartementet numera departementsr</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>det Leif Lindstam att son s</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>rskild utredare g</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>ra en teknisk </span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>versyn av v</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>gtrafikbeskattningen (B 1977:05).</span></p>
<p class=MsoNormal style='margin-top:12.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>Experter </span><span style='font-size:8.0pt;font-family:
Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>t
utredningen </span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>r nu hovr</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>ttsassessorn Hans Bengtsson, f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rste, byr</span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>sekreteraren
Sven Bornhager, bitr. skattedirekt</span><span style='font-size:8.0pt;
font-family:Verdana'>»</span><span style='font-size:8.0pt;font-family:Verdana'>ren
Lennart Carlson, avdelningsdirekt</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>ren
Birger Eriksson, byr</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>-</span><span style='font-size:
8.0pt'>■</span><span style='font-size:8.0pt;font-family:Verdana'> direkt</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>ren G</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>ran Guste
och departementssekreteraren Gunnar Skarell. Sekreterare </span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>r kammarr</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>ttsfiskalen
Lennart Hamberg oeh byr</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>direkt</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>ren Mats Sj</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>strand.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:17.0pt;margin-bottom:
0cm;margin-left:5.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>Utredningen f</span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>r
h</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>rmed </span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>verl</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>mna delbet</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>nkandet </span><span style='font-size:8.0pt;
font-family:Verdana'>Ö</span><span style='font-size:8.0pt;font-family:Verdana'>versyn
av v</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>gtrafikbeskattningen E)el 4
Effektivare brukandef</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rbud.</span></p>
<p class=MsoNormal style='margin-top:17.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:5.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>Stockholm i maj 1981</span></p>
<p class=MsoNormal style='margin-top:22.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:5.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>Leif Lindstanv'</span></p>
<p class=MsoNormal style='margin-top:17.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:110.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>Lennart Hamberg Mats Sj</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>strand</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section43>
<p class=MsoNormal style='margin-bottom:94.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section44>
<p class=MsoNormal style='margin-left:1.0pt'><b><span style='font-family:Verdana'>Prop.
1981/82:225</span></b><b><span style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>17</span></b></p>
<p class=MsoNormal style='margin-top:15.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>INNEHALL</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:200.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>SAMMANFATTNING PÖRFATTNINGSröRSLAG</span></p>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>1 UTREDNINGENS
ARBETE</span></p>
<p class=MsoNormal style='margin-left:19.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>1.1 Utredningens direktiv och tidigare f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rslag</span></p>
<p class=MsoNormal style='margin-left:19.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>1.2 Fr</span><span style='font-size:8.0pt;font-family:
Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>gan an ett
effektivare brukandef</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rbud</span></p>
<p class=MsoNormal style='margin-left:19.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>1.3 Arbetets uppl</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>ggning</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>2 G</span><span style='font-size:8.0pt;font-family:
Verdana'>Ä</span><span style='font-size:8.0pt;font-family:Verdana'>LLANDE BEST</span><span
style='font-size:8.0pt;font-family:Verdana'>Ä</span><span style='font-size:
8.0pt;font-family:Verdana'>MMELSER OM V</span><span style='font-size:8.0pt;
font-family:Verdana'>Ä</span><span style='font-size:8.0pt;font-family:Verdana'>GTRAFIKSKATT,
M.M.</span></p>
<p class=MsoNormal style='margin-left:18.0pt;text-indent:0cm'><span
style='font-size:8.0pt;font-family:"Courier New"'>2.1<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-size:8.0pt;font-family:Verdana'>P</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>f</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>ring av
skatt, m.m.</span></p>
<p class=MsoNormal style='margin-left:18.0pt;text-indent:0cm'><span
style='font-size:8.0pt;font-family:"Courier New"'>2.2<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-size:8.0pt;font-family:Verdana'>Ordinarie uppb</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rd</span></p>
<p class=MsoNormal><span style='font-size:1.0pt;font-family:Verdana'> </span></p>
<p class=MsoNormal style='margin-left:46.0pt;text-indent:0cm'><span
style='font-size:8.0pt;font-family:"Courier New"'>2.2.1<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-size:8.0pt;font-family:Verdana'>Fordonsskatt</span></p>
<p class=MsoNormal style='margin-left:46.0pt;text-indent:0cm'><span
style='font-size:8.0pt;font-family:"Courier New"'>2.2.2<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-size:8.0pt;font-family:Verdana'>Kilometerskatt</span></p>
<p class=MsoNormal><span style='font-size:1.0pt;font-family:Verdana'> </span></p>
<p class=MsoNormal style='margin-left:18.0pt;text-indent:0cm'><span
style='font-size:8.0pt;font-family:"Courier New"'>2.3<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-size:8.0pt;font-family:Verdana'>Tillf</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>llig uppb</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rd</span></p>
<p class=MsoNormal style='margin-left:18.0pt;text-indent:0cm'><span
style='font-size:8.0pt;font-family:"Courier New"'>2.4<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-size:8.0pt;font-family:Verdana'>Indrivning,
m.m.</span></p>
<p class=MsoNormal style='margin-left:18.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>2.5 Brukandef</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rbud</span></p>
<p class=MsoNormal style='margin-left:45.0pt;text-indent:0cm'><span
style='font-size:8.0pt;font-family:"Courier New"'>2.5.1<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-size:8.0pt;font-family:Verdana'>Fordonsskatt</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:138.0pt;margin-bottom:
0cm;margin-left:18.0pt;margin-bottom:.0001pt;text-indent:27.0pt'><span
style='font-size:8.0pt;font-family:"Courier New"'>2.5.2<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-size:8.0pt;font-family:Verdana'>Kilcmeterskatt
2.5 Kontrollm</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>rkessystemet</span></p>
<p class=MsoNormal><span style='font-size:1.0pt;font-family:Verdana'> </span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:15.0pt;margin-bottom:
0cm;margin-left:18.0pt;margin-bottom:.0001pt;text-indent:-17.0pt'><span
style='font-size:8.0pt;font-family:"Courier New"'>3<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-size:8.0pt;font-family:Verdana'>R</span><span
style='font-size:8.0pt;font-family:Verdana'>Ä</span><span style='font-size:
8.0pt;font-family:Verdana'>TTEN TILL INGRIPANDEN ENLIGT V</span><span
style='font-size:8.0pt;font-family:Verdana'>Ä</span><span style='font-size:
8.0pt;font-family:Verdana'>GTRAFIKSKATTEIAGEN OCH ANDRA F</span><span
style='font-size:8.0pt;font-family:Verdana'>Ö</span><span style='font-size:
8.0pt;font-family:Verdana'>RFATTNINGAR</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt;text-indent:0cm'><span
style='font-size:8.0pt;font-family:"Courier New"'>4<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-size:8.0pt;font-family:Verdana'>STATISTISKA
UPPGIFTER, M.M.</span></p>
<p class=MsoNormal><span style='font-size:1.0pt;font-family:Verdana'> </span></p>
<p class=MsoNormal style='margin-left:19.0pt;text-indent:0cm'><span
style='font-size:8.0pt;font-family:"Courier New"'>4.1<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-size:8.0pt;font-family:Verdana'>Debiteringar, p</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>minnelser och restf</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>ringar</span></p>
<p class=MsoNormal style='margin-left:19.0pt;text-indent:0cm'><span
style='font-size:8.0pt;font-family:"Courier New"'>4.2<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-size:8.0pt;font-family:Verdana'>Andel fordon
med brukandef</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rbud, m.m.</span></p>
<p class=MsoNormal style='margin-left:19.0pt;text-indent:0cm'><span
style='font-size:8.0pt;font-family:"Courier New"'>4.3<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-size:8.0pt;font-family:Verdana'>Rapporterade </span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>vertr</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>delser av
brukandef</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rbudet, m.m.</span></p>
<p class=MsoNormal style='margin-left:19.0pt;text-indent:0cm'><span
style='font-size:8.0pt;font-family:"Courier New"'>4.4<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-size:8.0pt;font-family:Verdana'>Andra uppgifter
om otill</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>tet brukande, m.m.</span></p>
<p class=MsoNormal style='margin-top:12.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>5 </span><span style='font-size:8.0pt;font-family:Verdana'>Ö</span><span
style='font-size:8.0pt;font-family:Verdana'>VERV</span><span style='font-size:
8.0pt;font-family:Verdana'>Ä</span><span style='font-size:8.0pt;font-family:
Verdana'>GANDEN OCH F</span><span style='font-size:8.0pt;font-family:Verdana'>Ö</span><span
style='font-size:8.0pt;font-family:Verdana'>RSLAG</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:15.0pt;margin-bottom:
0cm;margin-left:45.0pt;margin-bottom:.0001pt;text-indent:-26.0pt'><span
style='font-size:8.0pt;font-family:Verdana'>5.1 Behov av </span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>tg</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>rder f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>r att g</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>ra
brukandef</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rbudet<br>
effektivare</span></p>
<p class=MsoNormal style='margin-left:19.0pt;text-indent:0cm'><span
style='font-size:8.0pt;font-family:"Courier New"'>5.2<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-size:8.0pt;font-family:Verdana'>Begr</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>nsning av </span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>tg</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>rderna till vissa fall</span></p>
<p class=MsoNormal style='margin-left:19.0pt;text-indent:0cm'><span
style='font-size:8.0pt;font-family:"Courier New"'>5.3<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-size:8.0pt;font-family:Verdana'>Å</span><span
style='font-size:8.0pt;font-family:Verdana'>tg</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>rder</span></p>
<p class=MsoNormal><span style='font-size:1.0pt;font-family:Verdana'> </span></p>
<p class=MsoNormal style='margin-left:46.0pt;text-indent:0cm'><span
style='font-size:8.0pt;font-family:"Courier New"'>5.3.1<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-size:8.0pt;font-family:Verdana'>Avskyltning</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:15.0pt;margin-bottom:
0cm;margin-left:81.0pt;margin-bottom:.0001pt;text-indent:-35.0pt'><span
style='font-family:"Times New Roman"'>5.3.2<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-family:Verdana'>Färd till avlastningsplats
eller uppställningsplats</span></p>
<p class=MsoNormal style='margin-top:30.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><i><span style='font-size:8.0pt;
font-family:Verdana'>2 Riksdagen 1981182. 1 saml. Nr 225</span></i></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section45>
<p class=MsoNormal style='margin-bottom:18.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section46>
<p class=MsoNormal><b><span style='font-family:Verdana'>Prop. 1981/82:225</span></b><b><span
style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>18</span></b></p>
<p class=MsoNormal style='margin-top:20.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:46.0pt;margin-bottom:.0001pt;text-indent:0cm'><span
style='font-size:9.0pt;font-family:"Courier New"'>5.3.3<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-size:9.0pt;font-family:Verdana'>Vissa p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ljdsbest</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mmelser</span></p>
<p class=MsoNormal style='margin-left:81.0pt;text-indent:-36.0pt'><span
style='font-size:9.0pt;font-family:"Courier New"'>5.3.4<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-size:9.0pt;font-family:Verdana'>Samarbete
mellan myndigheter, informations- </span><span style='font-size:9.0pt'>■</span><span
style='font-size:9.0pt;font-family:Verdana'> insatser</span></p>
<p class=MsoNormal style='margin-left:46.0pt;text-indent:0cm'><span
style='font-size:9.0pt;font-family:"Courier New"'>5.3.5<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-size:9.0pt;font-family:Verdana'>Vissa
registerfr</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>gor, m.m.</span></p>
<p class=MsoNormal style='margin-top:2.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>6 SPECIAIHTIVERING</span></p>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Bilaga 1
Skatteperioder och uppt</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rdsm</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>nader f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r v</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>gtrafikskatt</span></p>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Bilaga 2
Tabeller</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section47>
<p class=MsoNormal style='margin-bottom:160.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section48>
<p class=MsoNormal><b><span style='font-family:Verdana'>Prop. 1981/82:225</span></b><b><span
style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>19</span></b></p>
<p class=MsoNormal style='margin-top:15.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>SAMMANFATTNING</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:10.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>I detta fj</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>rde delbet</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>nkande redovisar vi v</span><span style='font-size:
8.0pt;font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:
Verdana'>ra </span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>verv</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>ganden och f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rslag om en effektivisering av
brukandef</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rbudet f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>r fordon f</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>r
vilka v</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>gtrafikskatten inte har erlagts.
Bakgrunden till v</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>rt arbete med fr</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>gan </span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>r den kritik
som i olika sammanhang, bl.a. av Svenska </span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>kerif</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rbundet. Svenska taxif</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>rbundet och Svenska.busstrafikf</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rbundet
i en gemensam skrivelse son </span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>verl</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>mnats till oss, har riktats mot de nuvarande
reglerna och m</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>jligheterna att ingripa mot
missbruk.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>Enligt g</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>llande
regler f</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>r ett skattepliktigt fordon inte
anv</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>ndas om v</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>gtrafikskatt son f</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>rfallit till betalning inte har betalats. Detta g</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>ller dock inte skatt som avser tid f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>re det n</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>rmast
f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>reg</span><span style='font-size:
8.0pt;font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:
Verdana'>ende skatte</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>ret och inte heller skatt som
fastst</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>llts gencm efterbeskattning och son
en tidigare </span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>gare till fordonet </span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>r skattskyldig f</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>r.
Ett brukandef</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rbud kan upph</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>vas i vissa fall, bl.a. om fordonet s</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>ljs vid exekutiv f</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>rs</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>ljning.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>Den sedan l</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>nge g</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>llande principen att ett</span><span
style='font-size:8.0pt;font-family:Verdana'> </span><span style='font-size:
8.0pt;font-family:Verdana'>fordon inte f</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>r
anv</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>ndas cm<br>
v</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>gtrafikskatten f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>r det inte har betalats</span><span
style='font-size:8.0pt;font-family:Verdana'> </span><span
style='font-size:8.0pt;font-family:Verdana'>b</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>r enligt v</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>r mening uppr</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>tt<br>
h</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>llas. N</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>gra sk</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>l
att genomf</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>ra </span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>ndringar</span><span style='font-size:8.0pt;font-family:Verdana'> </span><span
style='font-size:8.0pt;font-family:Verdana'>i grunderna f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>r f</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rbudet finns<br>
enligt v</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>r mening inte.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>Det </span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>r mycket sv</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>rt att ange i vilken utstr</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>ckning fordon med brukandef</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rbud anv</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>nds
i trafik. Vid en kontroll av uppgifter i bilregistret har det visats att </span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>ver 27 % av bl.a. de kilometerskattepliktiga
fordonen med o-betald v</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>gtrafikskatt har anv</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>nts n</span><span style='font-size:8.0pt;font-family:
Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>gon g</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>ng efter det att brukandef</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rbudet intr</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>dde.
</span><span style='font-size:8.0pt;font-family:Verdana'>Ä</span><span
style='font-size:8.0pt;font-family:Verdana'>ven vid kontroller p</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'> v</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>gen har uppt</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>ckts </span><span style='font-size:8.0pt;font-family:
Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>tskilliga
fall av otill</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>ten anv</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>ndning, ofta i yrkesm</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>ssig trafik.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>Mot bakgrund av vad son nu framkcmmit om anv</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>ndning av fordon med brukandef</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rbud, har vi funnit att brukandef</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rbudet b</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>r
g</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>ras mer effektivt.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>Brott mot brukandef</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rbudsbest</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>mmelserna torde vara vanliga under tiden anedelbart
efter det att skatten har f</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rfallit till
betalning och i samband med </span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>verl</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>telser av fordon. F</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>r att kaima till r</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>tta med
dessa typer av brott not brukandef</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rbudet
f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>resl</span><span style='font-size:
8.0pt;font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:
Verdana'>r vi att informationen om de g</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>llande
best</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>mmelserna f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rb</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>ttras i
olika avseenden. Vi f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>resl</span><span style='font-size:
8.0pt;font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:
Verdana'>r ocks</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'> bl.a. att man </span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>verv</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>ger att
genanf</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>ra regelbundna registerkontroller
betr</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>ffande fordon son anv</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>nds trots att brukandef</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rbud g</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>ller
f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>r dem.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section49>
<p class=MsoNormal style='margin-bottom:34.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section50>
<p class=MsoNormal style='margin-left:1.0pt'><b><span style='font-family:Verdana'>Prop.
1981/82:225</span></b><b><span style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>20</span></b></p>
<p class=MsoNormal style='margin-top:12.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>De hittills redovisade </span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>tg</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>rderna torde inte f</span><span style='font-size:
8.0pt;font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:
Verdana'> n</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>gon mer betydande effekt i de fall
fotdons</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>garna mer konsekvent undandrar sig
skattebetalning f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>r sina fordon. Detta kan g</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>lla s.k. svart</span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>kare
och andra son konsekvent undandrar sig allt betalningsansvar. F</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>r dessa sv</span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>rare
fall av </span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>vertr</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>delser kr</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>vs
enligt v</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>r mening </span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>tg</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>rder f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>r att f</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rhindra
fortsatt anv</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>ndning av fordonen och, i vissa
fall, sk</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>rpta straffsanktioner. Dessa str</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>ngare ingripanden b</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>r begr</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>nsas till de fall d</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'> </span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>vertr</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>delserna av brukandef</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>rbudet kan antas ske medvetet.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>Cti ett fordon anv</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>nds
efter det att skatten har restf</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rts, kan man
enligt v</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>r mening utg</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'> fr</span><span style='font-size:8.0pt;font-family:
Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>n att
brukandef</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rbudsbest</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>mmelserna </span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>vertr</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>ds medvetet. En p</span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>minnelse
an skatteinbetalning har d</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'> s</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>nts till fordons</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>garen och krav p</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'> inbetalning s</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>nds
efter restf</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>ringen ut av kronofogdemyndigheten.
D</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>rvid erinras om att fordonet inte f</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>r anv</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>ndas f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rr</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>n skatten </span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>r betald.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>I de nu aktuella fallen </span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>r det endast vid en poliskontroll p</span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>
v</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>gen sar, ett effektivt ingripande
kan g</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>ras. Vi f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>resl</span><span style='font-size:8.0pt;font-family:
Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>r att best</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>nmelser inf</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rs
an att en polisman san p</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>tr</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>ffar ett fordon med restf</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rd
v</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>gtrafikskatt skall f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rhindra fortsatt anv</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>ndning av fordonet genan att cmh</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>nderta
dess registreringsskyltar. Nya skyltar skall sedan inte f</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'> l</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>mnas ut f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rr</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>n brukandef</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rbudet har upph</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rt.
Av praktiska sk</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>l b</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>r polismannen f</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'> medge att fordonet efter
avskyltningen f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rs till n</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>rmaste l</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>mpliga
uppst</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>llnings-eller avlastningsplats.</span></p>
<p class=MsoNormal style='margin-top:12.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>Att anv</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>nda ett
avskyltat fordon i trafik innan brukandef</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rbudet
har h</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>vts, m</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>ste bed</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>mas
vara ett avsev</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>rt allvarligare brott </span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>n </span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>vertr</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>delser av brukandef</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>rbudet i </span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>vriga fall. I straffskalan b</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>r d</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>rf</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>r inf</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>ras f</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>ngelse. F</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>r
att f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rhindra att ett avskyltat fordon
som har anv</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>nts olovligen anv</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>nds p</span><span style='font-size:8.0pt;font-family:
Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'> nytt b</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>r enligt v</span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>r
mening fordonet kunna tas i beslag och f</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rverkas.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section51>
<p class=MsoNormal style='margin-bottom:75.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section52>
<p class=MsoNormal style='margin-top:1.0pt'><b><span style='font-family:Verdana'>Prop.
1981/82:225</span></b></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><b><span style='font-size:11.0pt;font-family:Verdana'>21</span></b></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section53>
<p class=MsoNormal style='margin-top:16.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>FORFATININGSFORSIAG</span></p>
<p class=MsoNormal style='margin-top:17.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>1 F</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rslag till</span></p>
<p class=MsoNormal style='margin-top:19.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>Lag an </span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>ndring i v</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>gtrafikskattelagen (1973:601)</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:286.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>1</span></p>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>H</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>rigenan f</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>reskrivs
i fr</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>ga om v</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>gtrafikskattelagen (1973:601)</span></p>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>dels att
rubriken n</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>rmast f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>re 33 </span><span style='font-size:8.0pt;
font-family:Verdana'>§</span><span style='font-size:8.0pt;font-family:Verdana'>
skall lyda "Straffbest</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>nmelser
m.m.",</span></p>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>dels att
16, 21 och 34 </span><span style='font-size:8.0pt;font-family:Verdana'>§§</span><span
style='font-size:8.0pt;font-family:Verdana'> skall ha nedan angivna lydelse,</span></p>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>dels att i
lagen skall inf</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>ras tv</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'> nya paragrafer, 33 a och 34 a </span><span
style='font-size:8.0pt;font-family:Verdana'>§§</span><span style='font-size:
8.0pt;font-family:Verdana'>, av nedan</span></p>
<p class=MsoNormal style='margin-bottom:15.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>angivna lydelse.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section54>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>Nuvarande
lydelse</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>F</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>reslagen lydelse</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section55>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
13.0pt;margin-left:0cm;text-indent:173.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>16 </span><span style='font-size:8.0pt;font-family:Verdana'>§
</span><span style='font-size:8.0pt;font-family:Verdana'>Skattepliktigt fordon
f</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>r ej brukas, om till betalning f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rfallen fordonsskatt ej erlagts. Detta g</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>ller ej i fr</span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>ga
an skatt son avser tid f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>re det n</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>rmast f</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>reg</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>ende skatte</span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>ret
och ej heller i fr</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>ga an skatt san </span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>vilar tidigare </span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>gare
av fordonet och son fastst</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>llts genan beslut cm
efterbeskattning enligt 24 </span><span style='font-size:8.0pt;font-family:
Verdana'>§</span><span style='font-size:8.0pt;font-family:Verdana'>.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section56>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>Har fordon
s</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>lts vid exekutiv f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rs</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>ljning f</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>r det brukas av den nye </span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>garen utan hinder av att fordonsskatt, f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>r vilken tidigare </span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>gare </span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>r skattskyldig, inte har erlagts. F</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>religger annars s</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>rskilda
sk</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>l f</span><span style='font-size:
8.0pt;font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:
Verdana'>r riksskatteverket medge att visst fordon f</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>r brukas utan hinder av f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rsta stycket.</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>Har
fordonet s</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>lts vid exekutiv f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rs</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>ljning j_eU</span><span
style='font-size:8.0pt;font-family:Verdana'>£</span><span style='font-size:
8.0pt;font-family:Verdana'>jiar_det_f</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rvJ</span><span
style='font-size:8.0pt;font-family:Verdana'>£</span><span style='font-size:
8.0pt;font-family:Verdana'>at</span><span style='font-size:8.0pt;font-family:
Verdana'>£</span><span style='font-size:8.0pt;font-family:Verdana'>_ST] 34 a </span><span
style='font-size:8.0pt;font-family:Verdana'>§</span><span style='font-size:
8.0pt;font-family:Verdana'>, f</span><span style='font-size:8.0pt;font-family:
Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>r det brukas
av den nye </span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>garen utan hinder av att
fordonsskatt, f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>r vilken en tidigare </span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>gare </span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>r skattskyldig,
inte har erlagts. F</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>religger annars s</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>rskilda sk</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>l
f</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>r riksskatteverket medge att
fordonet f</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>r brukas utan hinder av f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rsta stycket.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section57>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:156.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt;text-indent:172.0pt'><span
style='font-size:8.0pt;font-family:Verdana'>2.1 </span><span style='font-size:
8.0pt;font-family:Verdana'>§ </span><span style='font-size:8.0pt;font-family:
Verdana'>Kilaneterskattepliktigt fordon f</span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>r
ej brukas</span></p>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>1. cm det
inte </span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>r f</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>rsett med kilometerr</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>knarapparatur
av godk</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>nt slag som </span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>r<br>
plcmberad och godk</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>nd vid besiktning samt fungerar
tillfredsst</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>llande,</span></p>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>2. an
till betalning f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rfallen kilometerskatt ej erlagts.</span></p>
<p class=MsoNormal style='margin-top:11.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>Regeringen eller myndighet son regeringen best</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>mmer f</span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>r
medge att fordon, utan hinder av f</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rsta
stycket 1, f</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>r brukas i avvaktan p</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'> reparation eller besiktning av kilometerr</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>knarapparatur.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:9.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>Lagen omtryckt 1979:290. Senaste lydelse av lagens rubrik
1974:869</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section58>
<p class=MsoNormal style='margin-bottom:25.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section59>
<p class=MsoNormal style='margin-left:1.0pt'><b><span style='font-family:Verdana'>Prop.
1981/82:225</span></b></p>
<p class=MsoNormal style='margin-top:14.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>Nuvarande lydelse</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-top:21.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>F</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>reslagen lydelse</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-top:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>22</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section60>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:35.0pt;margin-bottom:
13.0pt;margin-left:1.0pt'><span style='font-size:8.0pt;font-family:Verdana'>Vad
san s</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>gs i f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rsta stycket 1 g</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>ller
ej i fall som avse; i 17 </span><span style='font-size:8.0pt;font-family:Verdana'>§</span><span
style='font-size:8.0pt;font-family:Verdana'> tredje stycket.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section61>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>Vad son s</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>gs i f</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rsta
stycket 2 g</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>ller ej i fr</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>ga om skatt som avser tid f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>re det n</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>rmast
f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>reg</span><span style='font-size:
8.0pt;font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:
Verdana'>ende skatte-</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>ret och e heller i fr</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>ga cm skatt son </span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>vilar
tidigare </span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>gare av fordonet och scm fastst</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>llts genom beslut an efterbeskattning enligt 24
eller 25 </span><span style='font-size:8.0pt;font-family:Verdana'>§</span><span
style='font-size:8.0pt;font-family:Verdana'>. Har fordon s</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>lts vid exekutiv f</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>rs</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>ljning f</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>r det brukas av den nye </span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>garen utan hinder av att kilometerskatt, f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>r vilken tidigare </span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>gare </span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>r skattskyldig, inte har erlagts. F</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>religger annars s</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>rskilda
sk</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>l f</span><span style='font-size:
8.0pt;font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:
Verdana'>r riksskatteverket medge att visst fordon f</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>r brukas utan hinder av f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rsta stycket 2.</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>Vad som s</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>gs i f</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rsta
stycket 2 g</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>ller inte i fr</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>ga an skatt scm avser tid f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>re det n</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>rmast
f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>reg</span><span style='font-size:
8.0pt;font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:
Verdana'>ende skatte</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>ret och inte heller i fr</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>ga an skatt scm </span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>vilar
</span><span style='font-size:8.0pt;font-family:Verdana'>&\ </span><span
style='font-size:8.0pt;font-family:Verdana'>tidigare </span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>gare av fordonet och scm har fastst</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>llts genan beslut an efterbeskattning enligt 24
eller 25 </span><span style='font-size:8.0pt;font-family:Verdana'>§</span><span
style='font-size:8.0pt;font-family:Verdana'>. Har fordonet s</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>lts vid exekutiv f</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>rsal jning_j_elj</span><span style='font-size:8.0pt;font-family:Verdana'>£</span><span
style='font-size:8.0pt;font-family:Verdana'>r_2iar_det_f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>n7e</span><span style='font-size:8.0pt;font-family:
Verdana'>£</span><span style='font-size:8.0pt;font-family:Verdana'>kat</span><span
style='font-size:8.0pt;font-family:Verdana'>£</span><span style='font-size:
8.0pt;font-family:Verdana'>_ai-ligt 34 a </span><span style='font-size:8.0pt;
font-family:Verdana'>§</span><span style='font-size:8.0pt;font-family:Verdana'>,
f</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>r det brukas av den nye </span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>garen utan hinder av att kilcsneter-skatt, f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>r vilken en tidigare </span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>gare </span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>r skattskyldig, inte har erlagts. F</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>religger annars s</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>rskilda sk</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>l f</span><span style='font-size:
8.0pt;font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:
Verdana'>r riksskatteverket medge att fordonet f</span><span style='font-size:
8.0pt;font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:
Verdana'>r brukas utan hinder av f</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rsta
stycket 2.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section62>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:174.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>33 a </span><span style='font-size:8.0pt;font-family:Verdana'>§</span></p>
<p class=MsoNormal style='margin-left:183.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>Brukas ett fordon i strid mot 16 </span><span
style='font-size:8.0pt;font-family:Verdana'>§</span><span style='font-size:
8.0pt;font-family:Verdana'> eller 21 </span><span style='font-size:8.0pt;
font-family:Verdana'>§</span><span style='font-size:8.0pt;font-family:Verdana'>
f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rsta stycket 2 och har den skatt
san har f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>ranlett brukandef</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rbudet l</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>mnats
till indrivning, skall polisman omh</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>nderta
fordonets registreringsskyltar. Detsanma g</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>ller
an ett avst</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>llt fordon brukas, under f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>ruts</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>ttning att
brukandef</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rbud skulle r</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>da f</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>r det enligt
16 </span><span style='font-size:8.0pt;font-family:Verdana'>§</span><span
style='font-size:8.0pt;font-family:Verdana'> eller 21 </span><span
style='font-size:8.0pt;font-family:Verdana'>§</span><span style='font-size:
8.0pt;font-family:Verdana'> f</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rsta stycket
2 om det var skattepliktigt, och skatten </span><span style='font-size:8.0pt'>■</span><span
style='font-size:8.0pt;font-family:Verdana'> har l</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>mnats till indrivning.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:192.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>Den polisman som har onh</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>ndertagit fordonets registreringsskyltar f</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>r medge att det f</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rs
till n</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>rmaste l</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>mpliga avlastningsplats eller uppst</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>llningsplats.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section63>
<p class=MsoNormal style='margin-bottom:34.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section64>
<p class=MsoNormal><b><span style='font-family:Verdana'>Prop. 1981/82:225</span></b><b><span
style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>23</span></b></p>
<p class=MsoNormal style='margin-top:15.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>Nuvarande lydelse</span><span style='font-size:8.0pt;
font-family:Verdana'> </span><span
style='font-size:8.0pt;font-family:Verdana'>F</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>reslagen lydelse</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:16.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt;text-indent:172.0pt'><span
style='font-size:8.0pt;font-family:Verdana'>34 </span><span style='font-size:
8.0pt;font-family:Verdana'>§<br>
</span><span style='font-size:8.0pt;font-family:Verdana'>Brukas fordon i strid
mot 16 eller 21 Har ett fordons 'registreringsskyltar<br>
</span><span style='font-size:8.0pt;font-family:Verdana'>§</span><span
style='font-size:8.0pt;font-family:Verdana'> dones </span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>garen till b</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>ter.</span><span
style='font-size:8.0pt;font-family:Verdana'> </span><span
style='font-size:8.0pt;font-family:Verdana'>omh</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>ndertagits enligt 33 a </span><span style='font-size:8.0pt;font-family:
Verdana'>§</span><span style='font-size:8.0pt;font-family:Verdana'> f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rsta</span></p>
<p class=MsoNormal style='margin-left:190.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>stycket, och brukas det i strid mot 16 </span><span
style='font-size:8.0pt;font-family:Verdana'>§</span><span style='font-size:
8.0pt;font-family:Verdana'> eller 21 </span><span style='font-size:8.0pt;
font-family:Verdana'>§</span><span style='font-size:8.0pt;font-family:Verdana'>
f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rsta stycket 2, dons </span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>garen till b</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>ter
eller f</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>ngelse i h</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>gst sex m</span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>nader.
Detsamma g</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>ller an fordonet </span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>r avst</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>llt
och brukandef</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rbud skulle r</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>da f</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>r det enligt
16 </span><span style='font-size:8.0pt;font-family:Verdana'>§</span><span
style='font-size:8.0pt;font-family:Verdana'> eller 21 </span><span
style='font-size:8.0pt;font-family:Verdana'>§</span><span style='font-size:
8.0pt;font-family:Verdana'> f</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rsta stycket
2 om det var skattepliktigt. Brukas i annat fall ett fordon i strid mot 16
eller 21 </span><span style='font-size:8.0pt;font-family:Verdana'>§</span><span
style='font-size:8.0pt;font-family:Verdana'> d</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>ms </span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>garen till b</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>ter.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>Visar </span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>garen att
han iakttagit vad som ankcmmit p</span><span style='font-size:8.0pt;font-family:
Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'> honan f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>r att hindra att fordonet brukades </span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>r han fri fr</span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>n
ansvar.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>34 a </span><span style='font-size:8.0pt;font-family:Verdana'>§</span></p>
<p class=MsoNormal style='margin-left:191.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>Har ett fordons registreringsskyltar omh</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>ndertagits enligt 33 a </span><span
style='font-size:8.0pt;font-family:Verdana'>§</span><span style='font-size:
8.0pt;font-family:Verdana'> f</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rsta
stycket, och brukas det i strid mot 16 </span><span style='font-size:8.0pt;
font-family:Verdana'>§</span><span style='font-size:8.0pt;font-family:Verdana'>
eller 21 </span><span style='font-size:8.0pt;font-family:Verdana'>§</span><span
style='font-size:8.0pt;font-family:Verdana'> f</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>rsta stycket 2, f</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>r fordonet f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rklaras f</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rverkat
an det </span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>r p</span><span style='font-size:
8.0pt;font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:
Verdana'>kallat f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>r att f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rebygga brott eller om annars s</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>rskilda sk</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>l
f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>religger. </span><span
style='font-size:8.0pt;font-family:Verdana'>Ä</span><span style='font-size:
8.0pt;font-family:Verdana'>r fordonet avst</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>llt
f</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>r det f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rklaras f</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rverkat,
cm brukandef</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rbud skulle r</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>da f</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>r det enligt
16 </span><span style='font-size:8.0pt;font-family:Verdana'>§</span><span
style='font-size:8.0pt;font-family:Verdana'> eller 21 </span><span
style='font-size:8.0pt;font-family:Verdana'>§</span><span style='font-size:
8.0pt;font-family:Verdana'> f</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rsta stycket
2 om det var skattepliktigt.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:191.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>F</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rverkande enligt f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rsta stycket f</span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>r
ske oavsett van fordonet tillh</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>r. I st</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>llet f</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>r
fordonet kan dess v</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>rde f</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>r-klaras f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rverkat.</span></p>
<p class=MsoNormal style='margin-top:17.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>Denna lag tr</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>der
i kraft den 1 januari 1982</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section65>
<p class=MsoNormal style='margin-bottom:34.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section66>
<p class=MsoNormal><b><span style='font-family:Verdana'>Prop. 1981/82:225</span></b><b><span
style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>24</span></b></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>2 Förslag till</span></p>
<p class=MsoNormal style='margin-top:17.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>F</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rordning om </span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>ndring i v</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>gtrafikskattekung</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>relsen (1973:776)</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>H</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>rigenom f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>reskrivs att i v</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>gtrafikskattekung</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>relsen (1973:776) skall inf</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>ras tv</span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>
nya paragrafer, 27 a och 27 b </span><span style='font-size:8.0pt;font-family:
Verdana'>§§</span><span style='font-size:8.0pt;font-family:Verdana'>, av nedan
angivna lydelse.</span></p>
<p class=MsoNormal style='margin-top:17.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>Nuvarande lydelse</span><span style='font-size:8.0pt;
font-family:Verdana'> </span><span
style='font-size:8.0pt;font-family:Verdana'>F</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>reslagen lydelse</span></p>
<p class=MsoNormal style='margin-top:17.0pt;margin-right:3.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>27 a </span><span style='font-size:8.0pt;font-family:Verdana'>§</span></p>
<p class=MsoNormal style='margin-top:3.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>Betalas fordonsskatt eller kilometer-</span></p>
<p class=MsoNormal style='margin-left:192.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>skatt efter skattais f</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rfallodag,
skall bevis om att skatten har betalats medf</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>ras vid f</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>rd med fordonet. Dgina skyldighet g</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>ller till dess att skattekvitto har erh</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>llits.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>27 b </span><span style='font-size:8.0pt;font-family:Verdana'>§</span></p>
<p class=MsoNormal style='margin-left:192.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>¥evls~an" poljnBnsmeägrvaride enligt 33 a § andra
stycket vägtrafikskattelagen (1973:601) skall medföras vid färd med ett
fordon vars registreringsskyltar har omhändertagits enligt första stycket
nännda paragraf.</span></p>
<p class=MsoNormal style='margin-top:23.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Denna forordning träder i kraft den 1 januari 1982.</span></p>
<p class=MsoNormal style='margin-top:66.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:12.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Otr.tryckt 1979:396</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section67>
<p class=MsoNormal style='margin-bottom:24.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section68>
<p class=MsoNormal><b><span style='font-family:Verdana'>Prop. 1981/82:225</span></b></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-family:Verdana'>3
Förslag till</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>25</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section69>
<p class=MsoNormal style='margin-top:17.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>F</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rordning om </span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>ndring i bilregisterkung</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>relsm (1972:599)</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
17.0pt;margin-left:2.0pt'><span style='font-size:8.0pt;font-family:Verdana'>H</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>rigenom f</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>reskrivs
att 19, 21, 24, 27 och 29 </span><span style='font-size:8.0pt;font-family:Verdana'>§§</span><span
style='font-size:8.0pt;font-family:Verdana'> bilregisterkung</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>relsen (1972: 599) skall ha nedan angivna lydelse.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section70>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>Nuvarande
lydelse</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>F</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>reslagen lydelse</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section71>
<p class=MsoNormal style='margin-top:17.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section72>
<p class=MsoNormal style='margin-top:9.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>Ett registrerat fordon f</span><span style='font-size:
8.0pt;font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:
Verdana'>r, om annat inte f</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>ljer av 27 </span><span
style='font-size:8.0pt;font-family:Verdana'>§</span><span style='font-size:
8.0pt;font-family:Verdana'> eller 40 </span><span style='font-size:8.0pt;
font-family:Verdana'>§</span><span style='font-size:8.0pt;font-family:Verdana'>
andra stycket, brukas endast om det </span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>r
f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rsett med registreringsskylt. P</span><span
style='font-size:8.0pt;font-family:Verdana'>å </span><span style='font-size:
8.0pt;font-family:Verdana'>bil, traktor, motorredskap, terr</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>ngvagn, sl</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>pfordon
och terr</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>ngsl</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>p anv</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>nds skylt som avses i 18 </span><span
style='font-size:8.0pt;font-family:Verdana'>§ </span><span style='font-size:
8.0pt;font-family:Verdana'>f</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rsta stycket
a eller b. P</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'> motorcykel och tetr</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>ngskoter anv</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>nds
skylt som avses i 18 </span><span style='font-size:8.0pt;font-family:Verdana'>§</span><span
style='font-size:8.0pt;font-family:Verdana'> f</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>rsta stycket c.</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>19 </span><span
style='font-size:8.0pt;font-family:Verdana'>§</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-top:10.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>Ett registrerat fordon f</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>r, om annat inte f</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>ljer av 27 </span><span
style='font-size:8.0pt;font-family:Verdana'>§</span><span style='font-size:
8.0pt;font-family:Verdana'> eller 40 </span><span style='font-size:8.0pt;
font-family:Verdana'>§</span><span style='font-size:8.0pt;font-family:Verdana'>
andra stycket denna kung</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>relse eller av 33 a </span><span
style='font-size:8.0pt;font-family:Verdana'>§</span><span style='font-size:
8.0pt;font-family:Verdana'> andra stycket v</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>gtrafikskattelagen
(1973:601), brukas endast om det </span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>r
f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rsett med registreringsskylt. P</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'> bil, traktor, notorredskap, terr</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>ngvagn, sl</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>pfordon
och terr</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>ngsl</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>p anv</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>nds skylt som avses i 18 </span><span
style='font-size:8.0pt;font-family:Verdana'>§ </span><span style='font-size:
8.0pt;font-family:Verdana'>f</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rsta stycket
a eller b. P</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'> notor-cykel och terr</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>ngskoter anv</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>nds
skylt som avses i 18 </span><span style='font-size:8.0pt;font-family:Verdana'>§</span><span
style='font-size:8.0pt;font-family:Verdana'> f</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>rsta stycket c.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section73>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>Registreringsskylt skall vara anbringad p</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'> bil s</span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>v</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>l framtill som baktill, p</span><span
style='font-size:8.0pt;font-family:Verdana'>å </span><span style='font-size:
8.0pt;font-family:Verdana'>traktor, motorredskap och terr</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>ngnctorfordcn framtill samt p</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'> motorcykel, sl</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>pfordon
och terr</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>ngsl</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>p baktill. Skylt framtill skall vara v</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>l synlig framifr</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>n och skylt baktill v</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>l synlig bakifr</span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>n.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>Om det medf</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>r avsev</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>rd ol</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>genhet att f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>ra skyltai framtill p</span><span style='font-size:
8.0pt;font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:
Verdana'> traktor, motor-redskap eller terr</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>ngskoter
eller baktill p</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'> sl</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>pfordon, som drag</span><span style='font-size:8.0pt;font-family:Verdana'>é</span><span
style='font-size:8.0pt;font-family:Verdana'>s av traktor eller motorredskap, f</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>r den anbringas p</span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>
annan utifr</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>n v</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>l synlig plats.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt;text-indent:164.0pt'><span
style='font-size:8.0pt;font-family:Verdana'>21 </span><span style='font-size:
8.0pt;font-family:Verdana'>§ </span><span style='font-size:8.0pt;font-family:
Verdana'>Om en registreringsskylt har f</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rst</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rts eller f</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rkommit
eller underg</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>tt s</span><span style='font-size:
8.0pt;font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:
Verdana'>dan f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>r</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>ndring att den inte l</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>npligai kan
anv</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>ndas eller har givits in till l</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>nsstyrelse enligt 34 </span><span style='font-size:
8.0pt;font-family:Verdana'>§</span><span style='font-size:8.0pt;font-family:
Verdana'> andra stycket </span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>r fordonets </span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>gare efter skriftlig ans</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>kan ber</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>ttigad
att erh</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>lla en duplett av skylten. I fall
som avses i 24 </span><span style='font-size:8.0pt;font-family:Verdana'>§</span><span
style='font-size:8.0pt;font-family:Verdana'> f</span><span style='font-size:
8.0pt;font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:
Verdana'>r ans</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>kan </span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>ven g</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>ras av fordonets f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rare.</span></p>
<p class=MsoNormal style='margin-top:18.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:11.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>Kung</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>relsen omtryckt 1979:640.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section74>
<p class=MsoNormal style='margin-bottom:25.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section75>
<p class=MsoNormal><span style='font-family:Verdana'>Prop. 1981/82:225</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-family:Verdana'>Nuvarande
lydelse</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-left:94.0pt'><span style='font-family:Verdana'>26</span></p>
<p class=MsoNormal style='margin-top:15.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>F</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>reslagen lydelse</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Dupletter av registreringsskyltar f</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r inte l</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nnas
ut f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r ett fordcn om brukandef</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rbud r</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>der
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r det enligt 16 </span><span
style='font-size:9.0pt;font-family:Verdana'>§ </span><span style='font-size:
9.0pt;font-family:Verdana'>eller 21 </span><span style='font-size:9.0pt;
font-family:Verdana'>§</span><span style='font-size:9.0pt;font-family:Verdana'>
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rsta stycket 2 v</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gtrafikskattelagen (1973:601). </span><span
style='font-size:9.0pt;font-family:Verdana'>Ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r fordonet avst</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>llt
f</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r dupletter inte l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nt-nas ut om s</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>dant
brukandef</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rbud skulle r</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>da f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r det om det
var skattepliktigt enligt v</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>gtrafikskattelagen.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Har ett fordons registreringsskyltar omh</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ndertagits enligt 33 a </span><span
style='font-size:9.0pt;font-family:Verdana'>§</span><span style='font-size:
9.0pt;font-family:Verdana'> f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rsta stycket
v</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>gtrafikskattelagen, l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nnas utan s</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rskild
ans</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>kan dupletter av
registreringsskyltarna ut till fordonets </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>gare
n</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r hinder d</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>remot inte l</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ngre
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>religger enligt andra stycket. </span><span
style='font-size:9.0pt;font-family:Verdana'>Ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r fordonet avst</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>llt
skall dup-letter dock l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>imas ut endast efter</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section76>
<p class=MsoNormal style='margin-top:2.0pt;margin-right:0cm;margin-bottom:15.0pt;
margin-left:192.0pt'><span style='font-size:9.0pt;font-family:Verdana'>ans</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>kan enligt f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rsta
stycket.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section77>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>24 </span><span
style='font-size:9.0pt;font-family:Verdana'>§</span></p>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>F</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>religger omst</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ndighet
som avses i 21 </span><span style='font-size:9.0pt;font-family:Verdana'>§</span><span
style='font-size:9.0pt;font-family:Verdana'> tillhandah</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ller polisnyndighet provisorisk registreringsskylt,
om ans</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>kan samtidigt g</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>res om duplett av registreringsskylten. P</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r provisorisk registreringsskylt skall hos
polisnyndigheten deponeras femtio kronor. Deponerat belopp betalas tillbaka om
skylten </span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>terst</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>lles inom tv</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> veckor fr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>n utl</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nnandet. I
annat fall tillfaller beloppet staten.</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-top:11.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>F</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>religger omst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ndighet som avses-i 21 </span><span
style='font-size:9.0pt;font-family:Verdana'>§</span><span style='font-size:
9.0pt;font-family:Verdana'> f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rsta stycket
tillhandah</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ller polisnyndighet provisorisk
registreringsskylt, om ans</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>kan
samtidigt g</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rs om ai du5>lett av
registreringsskylten. F</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r varje provisorisk registreringsskylt
skall hos polisnyndig-heten deponeras femtio kronor. Deponerat belopp betalas
tillbaka om skyltan </span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>terst</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>lls inom tv</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> veckor fr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>n det att den har l</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>nnats ut. I annat fall tillfaller beloppet staten.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section78>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:194.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Provisoriska registreringsskyltar f</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r inte l</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>imas
ut f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r ett fordon om bru-</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section79>
<p class=MsoNormal style='margin-bottom:30.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section80>
<p class=MsoNormal style='margin-top:1.0pt'><span style='font-family:Verdana'>Prop.
1981/82:225</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-family:Verdana'>Nuvarande
lydelse</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-left:93.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>27</span></p>
<p class=MsoNormal style='margin-top:16.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>F</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>reslagen lydelse</span></p>
<p class=MsoNormal style='margin-top:14.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>kandef</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rbud r</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>der f</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>r det enligt
16 </span><span style='font-size:8.0pt;font-family:Verdana'>§</span><span
style='font-size:8.0pt;font-family:Verdana'> eller 21 </span><span
style='font-size:8.0pt;font-family:Verdana'>§</span><span style='font-size:
8.0pt;font-family:Verdana'> f</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rsta stycket
2 v</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>gtrafikskattelagen (1973:601). </span><span
style='font-size:8.0pt;font-family:Verdana'>Ä</span><span style='font-size:
8.0pt;font-family:Verdana'>r fordonet avst</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>llt
f</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>r provisoriska
re-gistreringsskyltar inte l</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>nnas ut om s</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>dant brukandef</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rbud
skulle r</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>da f</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>r det om det var skattepliktigt enligt v</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>gtrafikskattelagen.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>Har ett fordons registreringsskyltar omh</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>ndertagits enligt 33 a </span><span
style='font-size:8.0pt;font-family:Verdana'>§</span><span style='font-size:
8.0pt;font-family:Verdana'> f</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rsta stycket
v</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>gtrafikskattelagen, tillhandah</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>ller polisnyndighet provisoriska
registreringsskyltar n</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>r hinder d</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>remot inte l</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>ngre
f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>religcier enligt andra stycket. D</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>rvid till</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>npas
best</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>mmelserna i f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rsta stycket om deposition av visst belopp. </span><span
style='font-size:8.0pt;font-family:Verdana'>Ä</span><span style='font-size:
8.0pt;font-family:Verdana'>r fordo-net avst</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>llt
f</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>r provisoriska registreringsskyltar
aidast l</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>nnas ut om ans</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>kan samtidigt g</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rs
om dupletter av registreringsskyltarna.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section81>
<p class=MsoNormal style='margin-top:16.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section82>
<p class=MsoNormal style='margin-top:10.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>Kan registreringsskylt _ej_ anv</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>ndas p</span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>
grund av f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rh</span><span style='font-size:
8.0pt;font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:
Verdana'>llande som avses i 21 </span><span style='font-size:8.0pt;font-family:
Verdana'>§</span><span style='font-size:8.0pt;font-family:Verdana'>, f</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>r fordonet brukas f</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>r f</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>rd kortaste l</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>npliga v</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>g
till lokal d</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>r provisorisk registreringsskylt
kan l</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>nnas ut.</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>27 </span><span
style='font-size:8.0pt;font-family:Verdana'>§</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-top:9.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>Kan an registreringsskylt inte anv</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>ndas p</span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>
grund av f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rh</span><span style='font-size:
8.0pt;font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:
Verdana'>llande som avses i 21 </span><span style='font-size:8.0pt;font-family:
Verdana'>§</span><span style='font-size:8.0pt;font-family:Verdana'> f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rsta stycket, eller f</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>religger omst</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>ndighet som avses i 21 </span><span
style='font-size:8.0pt;font-family:Verdana'>§ </span><span style='font-size:
8.0pt;font-family:Verdana'>tredje stycket, f</span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>r
fordonet brukas f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>r f</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>rd kortaste l</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>npliga v</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>g till lokal d</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>r
</span><span style='font-size:8.0pt;font-family:Verdana'>s </span><span
style='font-size:8.0pt;font-family:Verdana'>provisorisk registreringsskylt kan
l</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>nnas ut.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section83>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:4.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>Fordon som f</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rsetts
med provisorisk registreringsskylt f</span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>r
framf</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>ras med s</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>dan skylt till dess duplett av registreringsskylt
tillhandah</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>llits.</span></p>
<p class=MsoNormal style='margin-top:17.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>I fr</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>ga om provisorisk
registreringsskylt </span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>ger 20 </span><span
style='font-size:8.0pt;font-family:Verdana'>§</span><span style='font-size:
8.0pt;font-family:Verdana'> notsvarande till</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>mpning.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section84>
<p class=MsoNormal style='margin-bottom:34.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section85>
<p class=MsoNormal><span style='font-family:Verdana'>Prop. 1981/82:225</span></p>
<p class=MsoNormal style='margin-top:14.0pt'><span style='font-family:Verdana'>Nuvarande
lydelse</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-top:21.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>F</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>reslagen lydelse</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>28</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section86>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
13.0pt;margin-left:0cm;text-indent:164.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>29 </span><span style='font-size:8.0pt;font-family:Verdana'>§
</span><span style='font-size:8.0pt;font-family:Verdana'>Utf</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>rdande av kontrollm</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>rke f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>r ett fordon pr</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>vas av trafiks</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>kerhetsverket
i sanband med att fordonsskatt enligt v</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>gtrafikskattelagen
(1973:601) p</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>f</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>rs f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>r fordonet. Pr</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>vningen skall ske inom de femton f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rsta dagarna av den kalender-n</span><span
style='font-size:8.0pt;font-family:Verdana'>é</span><span style='font-size:
8.0pt;font-family:Verdana'>nad under vilken fordonsskatten f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rfaller till betalning. Om det vid er, s</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>dan kontirollbesiktning som avses i 75, 76, 78 eller
79 </span><span style='font-size:8.0pt;font-family:Verdana'>§</span><span
style='font-size:8.0pt;font-family:Verdana'> fordonskung</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>relsen (1972:595) har meddelats f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rel</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>ggande om ny
besiktning eller om n</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>gon av de i 28 </span><span
style='font-size:8.0pt;font-family:Verdana'>§</span><span style='font-size:
8.0pt;font-family:Verdana'> f</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rsta stycket
angivna f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>ruts</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>ttningarna inte </span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>r uppfyllda, kan pr</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>vningen ske </span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>ven
efter det att fordonet eller apparaturen godk</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>nts vid besiktning eller f</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>ruts</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>ttningen uppfyllts.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section87>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>I fall som
avses i 17 </span><span style='font-size:8.0pt;font-family:Verdana'>§</span><span
style='font-size:8.0pt;font-family:Verdana'> f</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>rsta stycket andra punkten v</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>gtrafikskattekung</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>relsen (1973:776) pr</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>var l</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>nsstyrelsen utf</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>rdande av kontrollm</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>rke i sanband med fr</span><span style='font-size:8.0pt;font-family:
Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>gan om upph</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rande av avst</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>llning.</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>I fall som
avses i 17 </span><span style='font-size:8.0pt;font-family:Verdana'>§</span><span
style='font-size:8.0pt;font-family:Verdana'> f</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>rsta stycket andra punkten v</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>gtrafikskattekung</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>relsen (1973:776) pr</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>var l</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>nsstyrelsen utf</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>rdande av kontrollm</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>rke i sanband med fr</span><span style='font-size:8.0pt;font-family:
Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>gan om att
avst</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>ll-ningen skall upph</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>ra. L</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>nsstyrelsen
pr</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>var utf</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>rdande av kontrollm</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>rke </span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>ven n</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>r enligt uppgifter i registret brukandef</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>rbud enligt 16 </span><span style='font-size:8.0pt;font-family:Verdana'>§</span><span
style='font-size:8.0pt;font-family:Verdana'> eller 21 </span><span
style='font-size:8.0pt;font-family:Verdana'>§ </span><span style='font-size:
8.0pt;font-family:Verdana'>f</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rsta stycket
2 v</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>gtrafikskattelagen (1973:601) inte
l</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>ngre f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>religger f</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>r
ett fordan vars registreringsskyltar har omh</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>ndertagits
enligt 33 a </span><span style='font-size:8.0pt;font-family:Verdana'>§ </span><span
style='font-size:8.0pt;font-family:Verdana'>f</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>rsta stycket den lagen.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section88>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
12.0pt;margin-left:3.0pt'><span style='font-size:8.0pt;font-family:Verdana'>Utf</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>rdande av kontrollm</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>rke f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>r fordon som inte </span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>r skattepliktiga anligt v</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>gtrafikskattelagen och som inte skall
kontrollbesiktigas enligt 75 eller 76 </span><span style='font-size:8.0pt;
font-family:Verdana'>§ </span><span style='font-size:8.0pt;font-family:Verdana'>fordonskung</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>relsen pr</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>vas
av trafiks</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>kerhetsverket. Pr</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>vningen skall ske inom de femton f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rsta dagarna av den kalenderm</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>nad som motsvaras av sista siffran i fordonets
registreringsnummer enligt f</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>ljande
tabell.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section89>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>Sista siffra i reg.nr</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>Pr</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>vning av utf</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>rdande av kontrollm</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>rke</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>Sista siffra i reg.nr</span></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>Pr</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>vning av utf</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>rdande av kontrollm</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>rke</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section90>
<p class=MsoNormal style='margin-top:3.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section91>
<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0
style='margin-left:2.0pt;border-collapse:collapse'>
<tr style='height:10.1pt'>
<td width=60 valign=top style='width:45.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.1pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>1</span></p>
</td>
<td width=133 valign=top style='width:99.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.1pt'>
<p class=MsoNormal style='margin-left:34.0pt'><span style='font-family:Verdana'>april</span></p>
</td>
<td width=48 valign=top style='width:36.25pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.1pt'>
<p class=MsoNormal style='margin-left:25.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>6</span></p>
</td>
</tr>
<tr style='height:9.1pt'>
<td width=60 valign=top style='width:45.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>2</span></p>
</td>
<td width=133 valign=top style='width:99.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal style='margin-left:33.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>ma]</span></p>
</td>
<td width=48 valign=top style='width:36.25pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal style='margin-left:25.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>7</span></p>
</td>
</tr>
<tr style='height:8.4pt'>
<td width=60 valign=top style='width:45.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.4pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>3</span></p>
</td>
<td width=133 valign=top style='width:99.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.4pt'>
<p class=MsoNormal style='margin-left:34.0pt'><span style='font-family:Verdana'>3uni</span></p>
</td>
<td width=48 valign=top style='width:36.25pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.4pt'>
<p class=MsoNormal style='margin-left:25.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>8</span></p>
</td>
</tr>
<tr style='height:9.6pt'>
<td width=60 valign=top style='width:45.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.6pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>4</span></p>
</td>
<td width=133 valign=top style='width:99.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.6pt'>
<p class=MsoNormal style='margin-left:34.0pt'><span style='font-family:Verdana'>augusti</span></p>
</td>
<td width=48 valign=top style='width:36.25pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.6pt'>
<p class=MsoNormal style='margin-left:24.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>9</span></p>
</td>
</tr>
<tr style='height:8.9pt'>
<td width=60 valign=top style='width:45.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>5</span></p>
</td>
<td width=133 valign=top style='width:99.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal style='margin-left:34.0pt'><span style='font-family:Verdana'>augusti</span></p>
</td>
<td width=48 valign=top style='width:36.25pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal style='margin-left:25.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>0</span></p>
</td>
</tr>
<tr style='height:13.9pt'>
<td width=242 colspan=3 valign=top style='width:181.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
</table>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>novenber</span></p>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>decenber</span></p>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>januari</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>februari</span></p>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>mars</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section92>
<p class=MsoNormal style='margin-top:7.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>Denna f</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rordning tr</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>der i kraft den 1 januari 1982.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section93>
<p class=MsoNormal style='margin-bottom:21.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section94>
<p class=MsoNormal><b><span style='font-family:Verdana'>Prop. 1981/82:225</span></b><b><span
style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>29</span></b></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>1 UTREDNINGENS ARBETE</span></p>
<p class=MsoNormal style='margin-top:17.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>1.1 Utredningens direktiv och tidigare f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rslag</span></p>
<p class=MsoNormal style='margin-top:14.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>Utredningen skall enligt sina direktiv (Dir 1977:44) g</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>ra en teknisk </span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>versyn
av v</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>gtrafikbeskattningens olika delar.
Enligt till</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>ggsdirektiv i februari 1979 (Dir
1979:9) har vi i s</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>rskilt uppdrag att utv</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>rdera kilometerbeskattningen och att v</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>rdera alternativa beskattningsformer. Vi har ocks</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'> i enlighet med till</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>ggsdirektiv i juni 1980 (Dir 1980:51) utrett fr</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>gan cm elfordonens beskattning.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>V</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>ra </span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>verv</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>ganden och f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rslag hittills har redovisats i tre delbet</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>nkanden. </span><span style='font-size:8.0pt;
font-family:Verdana'>Ö</span><span style='font-size:8.0pt;font-family:Verdana'>versyn
av v</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>gtrafikbeskattningen Del 1
Kilometerskatt (Ds B 1978:5), scm avl</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>mnades
i juli 1978, Del 2 Slopad fordonsskatt och h</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>jd
bensinskatt (Ds B 1980:13), avl</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>mnat i
oktober 1980 och Del 3 Beskattningen av eldrivna fordon (Ds B 1981:4), avl</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>mnat i mars 1981.</span></p>
<p class=MsoNormal style='margin-top:17.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>1.2 Fr</span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>gan
cm ett effektivare brukandef</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rbud</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>Svenska </span><span style='font-size:8.0pt;font-family:
Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>kerif</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rbundet. Svenska taxif</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>rbundet och Svenska busstrafikf</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rbundet
hemst</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>llde i en skrivelse till regeringen
i januari 1978 cm en </span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>versyn av reglerna om brukandef</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rbud f</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>r
fordon till f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>ljd av obetald v</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>gtrafikskatt. Skrivelsen har </span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>verl</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>mnats till
utredningen f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>r att tas under </span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>verv</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>gande vid
utredningsuppdragets fullg</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rande.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>I skrivelsen anf</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>r
f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rbunden bl.a. att det f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rekommer att mindre nogr</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>knade fordons</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>gare
inte respekterar ett brukandef</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rbud son
intr</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>tt till f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>ljd av att v</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>gtrafikskatt
inte har betalats. Risken f</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>r uppt</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>ckt </span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>r enligt f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rbunden begr</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>nsad.
Dessutom saknas m</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>jlighet att vid uppt</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>ckt effektivt f</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rhindra
fortsatt anv</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>ndning av fordonet. F</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rbunden anf</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>r
vidare f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>ljande.</span></p>
<p class=MsoNormal style='margin-top:7.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>Nuvarande l</span><span style='font-size:8.0pt;font-family:
Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>ngsamma
system f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>r lagf</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>ring och indrivning av skatt avskr</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>cker uppenbarligen inte mindre noggranna fordons</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>gare, scm satt i system att driva trafik bl.a. utan
att erl</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>gga f</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>reskrivna skatter.</span></p>
<p class=MsoNormal style='margin-top:8.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>De lojala yrkestirafikut</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>varna f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>r p</span><span style='font-size:
8.0pt;font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:
Verdana'> marknaden en oj</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>mn kanp med dem san konsekvent
undandrar sig sitt kostnadsansvar och d</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>rigenom
skaffar sig obeh</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>riga och skadliga konkurrensf</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rdelar.</span></p>
<p class=MsoNormal style='margin-top:7.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>Vi hemst</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>ller med h</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>nvisning till det anf</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>rda cm en </span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>versyn, s</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'> att den begr</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>nsade
verkningsgraden, san utm</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>rker nuvarande sanktionssystem, </span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>kas. Brukningsf</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rbudet
i VSL </span><span style='font-size:8.0pt;font-family:Verdana'>§</span><span
style='font-size:8.0pt;font-family:Verdana'> 16 och 21 m</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>ste g</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>ras
effektivt. Icke obetydliga skattebelopp torde st</span><span style='font-size:
8.0pt;font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:
Verdana'> att vinna f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>r stat:sverket, cm obeskattade
fordon p</span><span style='font-size:8.0pt;font-family:Verdana'>å</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section95>
<p class=MsoNormal style='margin-bottom:36.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section96>
<p class=MsoNormal style='margin-left:1.0pt'><b><span style='font-family:Verdana'>Prop.
1981/82:225</span></b><b><span style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>30</span></b></p>
<p class=MsoNormal style='margin-top:15.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>ett effektivt s</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>tt
kunde tas ur trafik, inte minst genan att ber</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>ra transporter skulle kaima att </span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>verf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ras till fordons</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>gare,
som lojalt uppfyller sina skyldigheter.</span></p>
<p class=MsoNormal style='margin-top:5.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Vi har funnit sk</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>l
att ta upp fr</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>gan cm en effektivisering av
reglerna cm brukandef</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rbud separat och redovisar nu v</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ra </span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>verv</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ganden och f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rslag
i denna del. I detta sanmanhang tar vi dock inte upp fr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>gan an eventuella brukandef</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rbud f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
utl</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ndska fordon som anv</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nds i Sverige trots att f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>reskrivna skatter inte har erlagts. Vi avser att i
v</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>rt fortsatta arbete behandla
beskattningen av de utl</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ndska fordonen.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>1.3 Arbetets uppl</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ggning</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Under arbetet har vi inh</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>mtat uppgifter fr</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>n bl,a. rikspolisstyrelsen (RPS)
och trafiks</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>kerhetsverket (TSV).</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>I januari 1981 tillsatte kommunikationsministern tre
arbetsgrupper med uppdrag att behandla fr</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>gor
</span><span style='font-size:9.0pt;font-family:Verdana'>cm </span><span
style='font-size:9.0pt;font-family:Verdana'>s.k. svart</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>kning incm godstrafiksektorn. Vi har haft kontakter
med den arbetsgrupp scm haft till uppgift att l</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>mna f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rslag till </span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>tg</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rder f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r en effektivisering av kontrollen p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> v</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>g och att se
</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ver sanktionsfr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>aan.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section97>
<p class=MsoNormal style='margin-bottom:122.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section98>
<p class=MsoNormal style='margin-left:1.0pt'><b><span style='font-family:Verdana'>Prop.
1981/82:225</span></b><b><span style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>31</span></b></p>
<p class=MsoNormal style='margin-top:15.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>2 G</span><span style='font-size:8.0pt;font-family:
Verdana'>Ä</span><span style='font-size:8.0pt;font-family:Verdana'>LLANDE BEST</span><span
style='font-size:8.0pt;font-family:Verdana'>Ä</span><span style='font-size:
8.0pt;font-family:Verdana'>MMELSER CM V</span><span style='font-size:8.0pt;
font-family:Verdana'>Ä</span><span style='font-size:8.0pt;font-family:Verdana'>GTRAFIKSKATT,
M.M.</span></p>
<p class=MsoNormal style='margin-top:14.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>I det f</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>ljande l</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>mnas en redog</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>relse
f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>r vissa av f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rfattningsbest</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>nmel-serna
i fr</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>ga cm v</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>gtrafikskatt. I huvudsak inriktas redog</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>relsen p</span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>
f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rfarandet vid uppb</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rd och indrivning. F</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>rfarandet beskrivs relativt detaljerat med h</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>nsyn till utformningen av de </span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>tg</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>rder vi f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>resl</span><span style='font-size:8.0pt;font-family:
Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>r i kapitel
5. N</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>rmare redog</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>relser f</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>r
</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>vriga delar av v</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>gtrafikskattelagstiftningen finns i v</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>ra delbet</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>nkanden
</span><span style='font-size:8.0pt;font-family:Verdana'>Ö</span><span
style='font-size:8.0pt;font-family:Verdana'>versyn av v</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>gtrafikbeskattningen Del 1 Kilometerskatt (Ds B
1978:5) och Del 2 Slopad fordonsskatt och h</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>jd
bensinskatt (Ds B 1980:13) .</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>I avsnitt 2.6 behandlas kortfattat reglerna cm kontrollm</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>rke.</span></p>
<p class=MsoNormal style='margin-top:18.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>2.1 P</span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>ring av skatt, m.m.</span></p>
<p class=MsoNormal style='margin-top:14.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>Best</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>mmelser cm v</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>gtrafikskatt finns bl.a. i v</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>gtrafikskattelagen (1973: 601, omtryckt 1979:280, </span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>ndrad senast 1980:679), VSL, och i v</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>gtrafikskattekung</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>relsen (1973:776, omtryckt 1979:396, </span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>ndrad senast 1980:764), VSK.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>V</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>gtrafikskatt p</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>f</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rs enligt 22
</span><span style='font-size:8.0pt;font-family:Verdana'>§</span><span
style='font-size:8.0pt;font-family:Verdana'> VSL genom automatisk
databehandling och p</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'> grundval av uppgiifter i
bilregistret utan att beslut meddelas av be-skattningsmyndighet</span><span
style='font-size:8.0pt;font-family:Verdana'>é</span><span style='font-size:
8.0pt;font-family:Verdana'>n (l</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>nsstyrelsen).'
TSV p</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>f</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>r skatten f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>r beskattningsmyndighetens r</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>kning och verkst</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>ller
uppb</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rd av skatten (10 </span><span
style='font-size:8.0pt;font-family:Verdana'>§</span><span style='font-size:
8.0pt;font-family:Verdana'> VSK).</span></p>
<p class=MsoNormal style='margin-top:17.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>2.2 Ordinarie uppb</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>rd</span></p>
<p class=MsoNormal style='margin-top:17.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>2.2.1 Fordonsskatt</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>Oppb</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rdsm</span><span style='font-size:
8.0pt;font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:
Verdana'>naden f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>r ordinarie uppb</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rd av fordonsskatt best</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>ms f</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>r varje
fordon av slutsiffran i fordonets registreringsnummer. F</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>r fordon med en fordonsskatt san inte </span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>verstiger 1 500 kr. f</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>r helt </span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>r, g</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>rs ordinarie uppb</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rd en g</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>ng per </span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>r.
F</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>r fordon med h</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>gre </span><span style='font-size:8.0pt;font-family:
Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>rlig skatt g</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rs tre ordinarie uppb</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>rder per </span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>r; Varje s</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>dan uppb</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rd
avser en skatteperiod om fyra m</span><span style='font-size:8.0pt;font-family:
Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>nader och </span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>r en tredjedel av skatten f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>r hela skatte</span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>ret.
Ordinarie uppb</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rd g</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>rs f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>r fordon scm </span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>r skattepliktigt vid ing</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>ngen av uppb</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rdsm</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>naden (9 </span><span style='font-size:8.0pt;
font-family:Verdana'>§</span><span style='font-size:8.0pt;font-family:Verdana'>
f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rsta stycket och 12 </span><span
style='font-size:8.0pt;font-family:Verdana'>§</span><span style='font-size:
8.0pt;font-family:Verdana'> f</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rsta stycket
VSL, 13 </span><span style='font-size:8.0pt;font-family:Verdana'>§</span><span
style='font-size:8.0pt;font-family:Verdana'> f</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>rsta stycket VSK).</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>Fordonsskatt erl</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>ggs
i f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rskott, dvs. f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>re ing</span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>ngen
av det skatte</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>r eller den skatteperiod som
skatten avser (12 </span><span style='font-size:8.0pt;font-family:Verdana'>§</span><span
style='font-size:8.0pt;font-family:Verdana'> tredje stycket VSL). Undantag fr</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>n</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section99>
<p class=MsoNormal style='margin-bottom:34.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section100>
<p class=MsoNormal style='margin-left:1.0pt'><b><span style='font-family:Verdana'>Prop.
1981/82:225</span></b><b><span style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>32</span></b></p>
<p class=MsoNormal style='margin-top:12.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>detta g</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>ller vid
uppb</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rd f</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>r skatteperiod som b</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rjar i
augusti. Uppb</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rden g</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rs d</span><span style='font-size:8.0pt;font-family:
Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'> f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rst i augusti, eftersom juli m</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>nad inte </span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>r
ordinarie uppb</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rdsm</span><span style='font-size:
8.0pt;font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:
Verdana'>nad f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>r n</span><span style='font-size:
8.0pt;font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:
Verdana'>gon v</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>gtrafikskatt (4 </span><span
style='font-size:8.0pt;font-family:Verdana'>§</span><span style='font-size:
8.0pt;font-family:Verdana'> VSK). Av bilaga 1 framg</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>r vilka skatte</span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>r,
skatteperioder och uppb</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rdsm</span><span style='font-size:
8.0pt;font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:
Verdana'>nader som g</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>ller f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>r fordon med olika slutsiffror i
registreringsnumret.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>Skattskyldig vid ordinarie uppb</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rd av fordonsskatt </span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>r den san vid ing</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>ngen av uppb</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rdsm</span><span style='font-size:8.0pt;font-family:
Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>naden </span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>r eller b</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>r
vara upptagen i bilregistret san </span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>gare
till ett fordon (1 </span><span style='font-size:8.0pt;font-family:Verdana'>§</span><span
style='font-size:8.0pt;font-family:Verdana'> tredje stycket, 7 och 14 </span><span
style='font-size:8.0pt;font-family:Verdana'>§§</span><span style='font-size:
8.0pt;font-family:Verdana'> VSL). TSV s</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>nder
d</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>rvid vanligen ut skattekvitto
under postf</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rskott. Kravet skall s</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>ndas ut senast den 15 i uppb</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rdsm</span><span style='font-size:8.0pt;font-family:
Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>naden (20 </span><span
style='font-size:8.0pt;font-family:Verdana'>§</span><span style='font-size:
8.0pt;font-family:Verdana'> VSK). Postf</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rskottsf</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rs</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>ndelsen
skall l</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>sas f</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>re utg</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>ngen av uppb</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rdsm</span><span style='font-size:8.0pt;font-family:
Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>naden (21 </span><span
style='font-size:8.0pt;font-family:Verdana'>§</span><span style='font-size:
8.0pt;font-family:Verdana'> f</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rsta stycket
VSK). F</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rs</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>ndelsen f</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>r ocks</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'> l</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>sas h</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>gst 10 dagar senare, under f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>ruts</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>ttning att
restavgift erl</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>ggs samtidigt (21a </span><span
style='font-size:8.0pt;font-family:Verdana'>§</span><span style='font-size:
8.0pt;font-family:Verdana'> VSK). Skall kontrollm</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>rke utf</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>rdas f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>r fordonet, s</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>nds
detta ut tillsammans med skattekvittot. Om kontrollm</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>rke d</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>remot inte
skall l</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>mnas ut f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>r fordonet, och cm fordonet inte </span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>r kilometerskattepliktigt, har riksskatteverket
(RSV) medgett att TSV s</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>nder en avi med ett
inbetalningskort till den skattskyldige (RSV:s f</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>rfattningssamling RSFS 1981:8).</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>En generell m</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>jlighet
att erl</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>gga skatten genan girering fr</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>n person- eller postgirokonto har ocks</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'> medgivits (24 </span><span style='font-size:8.0pt;
font-family:Verdana'>§</span><span style='font-size:8.0pt;font-family:Verdana'>
VSK och RSV:s anvisningar RSV Ip 1973:10, s. 27). Den skattskyldige skall d</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'> anv</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>nda
inbetalningskortet f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>r postf</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rskott scm gireringshandling. Skattekvittot och ev.
kontrollm</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>rke </span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>vers</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>nds i l</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>sbrev till den skattskyldige n</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>r betalningen har bokf</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>rts p</span><span style='font-size:8.0pt;font-family:Verdana'>å </span><span
style='font-size:8.0pt;font-family:Verdana'>postgirot.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>I vissa fall kan skatten f</span><span style='font-size:
8.0pt;font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:
Verdana'> erl</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>ggas genan ins</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>ttning p</span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>
ett s</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>rskilt postgirokonto. Detta kan,
efter anvisning fr</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>n l</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>nsstyrelsen, ske an en fordons</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>gare
av n</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>gon anledning inte har erh</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>llit postf</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rskottsf</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rs</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>ndelsen i
tid (22 </span><span style='font-size:8.0pt;font-family:Verdana'>§</span><span
style='font-size:8.0pt;font-family:Verdana'> VSK och RSV Ip 1973:10, s. 27).
Skatten anses erlagd den dag inbetalningen g</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>rs p</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'> postanstalt eller n</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>r en f</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rs</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>ndelse med girerings-handlingar avl</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>mnas f</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>r
postbefordran till postgirot (26 </span><span style='font-size:8.0pt;
font-family:Verdana'>§</span><span style='font-size:8.0pt;font-family:Verdana'>
f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rsta stycket VSK) .</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>Postverket skall enligt 23 </span><span style='font-size:
8.0pt;font-family:Verdana'>§</span><span style='font-size:8.0pt;font-family:
Verdana'> VSK snarast n</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>jligt redovisa inl</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>sta postf</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rskottsf</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rs</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>ndelser till
TSV. De inl</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>stia avierna avl</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>ses maskinellt och redovisas till TSV via
magnetband. Redovisningen till TSV har normalt skett tredje dagen efter
inbetalningen. Bilregistret kan vara uppdaterat 7-8</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section101>
<p class=MsoNormal style='margin-bottom:34.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section102>
<p class=MsoNormal style='margin-left:1.0pt'><b><span style='font-family:Verdana'>Prop.
1981/82:225</span></b><b><span style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>33</span></b></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>(senast 10) dagar efter betalningen.</span></p>
<p class=MsoNormal style='margin-top:17.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>2.2.2 Kilometerskatt</span></p>
<p class=MsoNormal style='margin-top:14.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>Kilometerskatt utg</span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>r
i efterhand f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>r skatteperioder (18 </span><span
style='font-size:8.0pt;font-family:Verdana'>§</span><span style='font-size:
8.0pt;font-family:Verdana'> tredje stycket VSL). Skatte</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>ret </span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>r indelat i
tre skatteperioder. Samma uppb</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rdsm</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>nader g</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>ller
f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>r uppb</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rd av kilcmeterskatt som f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>r uppb</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rd
av fordonsskatt (4 </span><span style='font-size:8.0pt;font-family:Verdana'>§ </span><span
style='font-size:8.0pt;font-family:Verdana'>VSK). Skatte</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>r och skatteperioder f</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>r ett fordon </span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>r s</span><span style='font-size:
8.0pt;font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:
Verdana'>ledes beroende av slutsiffran i fordonets registreringsnuranver (se
bilaga 1).</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>Sista m</span><span style='font-size:8.0pt;font-family:
Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>naden i
varje skatteperiod kallas avst</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>nplingsm</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>nad. Senast vid utg</span><span style='font-size:
8.0pt;font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:
Verdana'>ngen av denna m</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>nad skall fordons</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>garen l</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>mna
uppgift f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>r ber</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>kning av kilometerskatt f</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>r
perioden. S</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>dan uppgift l</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>mnas genan att ett s</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>rskilt st</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>mpelkort st</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>nplas i fordonets kilometerr</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>knare och s</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>nds
in till TSV. Uppgift skall l</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>mnas under f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>ruts</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>ttning att
fordonet har varit kilometerskattepliktigt n</span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>gon
g</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>ng mellan f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>reg</span><span style='font-size:8.0pt;font-family:
Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>ende avst</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>npling och ing</span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>ngen
av avst</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>mplingsm</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>naden (5 </span><span style='font-size:8.0pt;
font-family:Verdana'>§</span><span style='font-size:8.0pt;font-family:Verdana'>
VSK). I s</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>dana fall skall ordinarie uppb</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rd ske (12 </span><span style='font-size:8.0pt;
font-family:Verdana'>§</span><span style='font-size:8.0pt;font-family:Verdana'>
andra stycket VSK).</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>Best</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>nmelserna otri vem sotn </span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>r skattskyldig vid ordinarie ufpb</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rd, n</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>r och hiir
krav p</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'> skatten skall s</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>ndas ut samt n</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>r
och hur skatten skall erl</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>ggas </span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>verensst</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>mmer med vad scm g</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>ller i fr</span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>ga
om fordonsskatt. Trots att reglerna och tidpunkterna f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>r ordinarie uppb</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rd
av fordonsskatt och kilcmeterskatt </span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>r
gemensamma, g</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rs f.n. inte n</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>gon gemensam uppb</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rd
(12 </span><span style='font-size:8.0pt;font-family:Verdana'>§</span><span
style='font-size:8.0pt;font-family:Verdana'> tredje stycket VSK och RSFS
1980:65).</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>2.3 Tillf</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>llig
uppb</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rd</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>Tillf</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>llig uppb</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rd av fordonsskatt g</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>rs i fr</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>ga om fordon f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>r vilket skatteplikt intr</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>der efter ing</span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>ngen
av uppb</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rdsm</span><span style='font-size:
8.0pt;font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:
Verdana'>naden och f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>r fordon f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>r vilket skatt skall utg</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'> med h</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>gre
belopp </span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>n tidigare p</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'> grund av </span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>ndrad
beskaffenhet hos fordonet eller </span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>ndrat
anv</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>ndningss</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>tt (14 </span><span style='font-size:8.0pt;
font-family:Verdana'>§</span><span style='font-size:8.0pt;font-family:Verdana'>
VSK). Tillf</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>llig uppb</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rd av kilometerskatt g</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>rs n</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>r ett fordon upph</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rt att vara kilaneterskattepliktigt av annan
anledning </span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>n avst</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>llning (15 </span><span style='font-size:8.0pt;
font-family:Verdana'>§</span><span style='font-size:8.0pt;font-family:Verdana'>
VSK).</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>Fordonsskatt son skall erl</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>ggas vid tillf</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>llig uppb</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rd f</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rfaller till
betalning n</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>r skatteplikten intr</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>der (17 </span><span style='font-size:8.0pt;
font-family:Verdana'>§</span><span style='font-size:8.0pt;font-family:Verdana'>
VSK) och postf</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rskottsf</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rs</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>ndelse skall
l</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>sas inom 15 dagar d</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>refter (21 </span><span style='font-size:8.0pt;
font-family:Verdana'>§</span><span style='font-size:8.0pt;font-family:Verdana'>
andra stycket VSK). F</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rklarar fordons</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>garen i samband med att avst</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>llningen upph</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>r
f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>r ett fordon att han</span></p>
<p class=MsoNormal style='margin-top:25.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><i><span style='font-size:9.0pt;
font-family:Verdana'>3 </span></i><i><span style='font-size:9.0pt;font-family:
Verdana'>Riksdagen 1981/82. I saml. Nr 225</span></i></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section103>
<p class=MsoNormal style='margin-bottom:18.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section104>
<p class=MsoNormal style='margin-left:1.0pt'><b><span style='font-family:Verdana'>Prop.
1981/82:225</span></b><b><span style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>34</span></b></p>
<p class=MsoNormal style='margin-top:11.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>nskar
ta det i bruk omedelbart, f</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rfaller
skatten dock till betalning f</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rst 15 dagar
efter det att avst</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>llningen har upph</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rt (17 </span><span style='font-size:8.0pt;
font-family:Verdana'>§</span><span style='font-size:8.0pt;font-family:Verdana'>
f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rsta stycket andra meningen VSK). I
detta fall skall postf</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rskottet l</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>sas inom 15 dagar efter skattepliktens intr</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>de (21 </span><span style='font-size:8.0pt;
font-family:Verdana'>§</span><span style='font-size:8.0pt;font-family:Verdana'>
andra stycket VSK).</span></p>
<p class=MsoNormal style='margin-top:12.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>Vid tillf</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>llig uppb</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rd av fordonsskatt f</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>r fordon f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>r vilket h</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>gre skatt skall utg</span><span style='font-size:
8.0pt;font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:
Verdana'> f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rfaller skatten till betalning .15
dagar efter utg</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>ngen av den m</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>nad under vilken registreringsbesiktning till f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>ljd av </span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>ndringen
skett eller senast skulle ha skett eller 15 dagar efter utg</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>ngen av den m</span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>nad
under vilken anv</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>ndningss</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>ttet </span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>ndrades (18 </span><span
style='font-size:8.0pt;font-family:Verdana'>§</span><span style='font-size:
8.0pt;font-family:Verdana'> VSK och RSV Ip 1973:10, s. 26). Postf</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rskottet skall l</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>sas
senast p</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'> f</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>rfallodagen (21 </span><span style='font-size:8.0pt;font-family:Verdana'>§</span><span
style='font-size:8.0pt;font-family:Verdana'> andra stycket VSK).</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>Kilcmeterskatt som skall erl</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>ggas vid tillf</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>llig uppb</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rd f</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rfaller till
betalning n</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>r fordonet upph</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>r att vara kilometerskattepliktigt (17 </span><span
style='font-size:8.0pt;font-family:Verdana'>§</span><span style='font-size:
8.0pt;font-family:Verdana'> andra stycket VSK) och postf</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rskottsf</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rs</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>ndelse skall l</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>sas
inom 15 dagar fr</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>n f</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>rfallodagen (21 </span><span style='font-size:8.0pt;font-family:Verdana'>§</span><span
style='font-size:8.0pt;font-family:Verdana'> andra stycket VSK).</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>2.4 Indrivning, m.m.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>Cm v</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>gtrafikskatt san f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rfallit till betalning inte har betalats, s</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>nder TSV ut en p</span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>minnelse
till den skattskyldige tillsanmans med ett inbetalningskort. Det debiterade
beloppet har d</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'> r</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>knats upp med restavgiften p</span><span style='font-size:8.0pt;
font-family:Verdana'>å </span><span style='font-size:8.0pt;font-family:Verdana'>4
% (30 </span><span style='font-size:8.0pt;font-family:Verdana'>§</span><span
style='font-size:8.0pt;font-family:Verdana'> andra stycket VSL j</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>mf</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rd med 58 </span><span
style='font-size:8.0pt;font-family:Verdana'>§</span><span style='font-size:
8.0pt;font-family:Verdana'> f</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rsta stycket
uppb</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rdslagen, 1953:272). P</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>minnelserna s</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>nds
vid ordinarie uppb</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rd ut omkring den 25:e i m</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>naden efter den under vilken skatten har f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rfallit till betalning.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>Betalas inte skatten trots p</span><span style='font-size:
8.0pt;font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:
Verdana'>minnelsen, restf</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rs den ankring den 25:e i m</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>naden efter den d</span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>
p</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>minnelsen s</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>ndes ut. Fordons</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>garen
meddelas inte s</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>rskilt cm att restf</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>ring har skett. Restf</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>ringen noteras i bilregistret och indrivningshandlingar s</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>nds till l</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>nsstyrelsen
(j</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>mf</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>r 28 </span><span style='font-size:8.0pt;font-family:Verdana'>§</span><span
style='font-size:8.0pt;font-family:Verdana'> VSK). L</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>nsstyrelsen s</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>nder
d</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>refter indrivningshandlingarna till
kronofogdemyndigheten. Betalningsanmaning och inbetalningskort </span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>r f</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>rdigutskrivna
redan av TSV. P</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>r n</span><span style='font-size:
8.0pt;font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:
Verdana'>gra l</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>n, d</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>r det s.k. REX-systemet har inf</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rts,
framst</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>ller TSV i st</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>llet f</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>r
vanliga indrivningshandlingar magnetband med motsvarande uppgifter.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>N</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>r kronofogdemyndigheten har drivit
in det restf</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rda skattebeloppet s</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>nds ett meddelande till l</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>nsstyrelsen om fullbetald skatt (d</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>r REX-systemet </span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>r</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section105>
<p class=MsoNormal style='margin-bottom:35.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section106>
<p class=MsoNormal style='margin-left:1.0pt'><b><span style='font-family:Verdana'>Prop.
1981/82:225</span></b><b><span style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>35</span></b></p>
<p class=MsoNormal style='margin-top:12.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>i funktion via magnetband till TSV). Bilregistret
uppdateras och skattekvitto (och kontrollm</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>rke)
s</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>nds ut.</span></p>
<p class=MsoNormal style='margin-top:17.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>2.5 Brukandef</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rbud</span></p>
<p class=MsoNormal style='margin-top:18.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>2.5.1 Fordonsskatt</span></p>
<p class=MsoNormal style='margin-top:14.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>Enligt best</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>nmelserna i
16 </span><span style='font-size:8.0pt;font-family:Verdana'>§</span><span
style='font-size:8.0pt;font-family:Verdana'> VSL f</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>r ett skattepliktigt fordon inte brukas, cm
fordonsskatt som har f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rfallit till betalning inte har
betalats. Detta g</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>ller dock inte skatt san avser tid
f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>re det n</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>nnast f</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>reg</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>ende skatte</span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>ret.
F</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>r t.ex. ett fordon med slutsiffran
C i registreringsnumret (skatte</span><span style='font-size:8.0pt;font-family:
Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>r
april-mars) g</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>ller s</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>ledes fr</span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>n
ing</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>ngen av april 1981 inte l</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>ngre brukandef</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rbud
om endast skatten f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>r skatte</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>ret 1979-1980 (san f</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>rf</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>ll till betalning i mars 1979)
eller tidigare </span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>r fortfarande </span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>r obetald.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>Brukandef</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rbud g</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>ller inte f</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>r
ett fordon an den obetalda skatten har fastst</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>llts genan efterbeskattning enligt 24 </span><span style='font-size:
8.0pt;font-family:Verdana'>§</span><span style='font-size:8.0pt;font-family:
Verdana'> VSL och en tidigare </span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>gare till
fordonet </span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>r skyldig att erl</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>gga den.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:5.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>Cm ett fordon har s</span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>lts
vid en exekutiv f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rs</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>ljning, f</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>r det brukas av den nye </span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>garen </span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>ven
om fordonsskatt som en tidigare </span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>gare </span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>r skattskyldig f</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>r,
inte har erlagts.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>Finns det s</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>rskilda sk</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>l till det f</span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>r
RSV medge undantag fr</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>n brukandef</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rbudet. Denna best</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>mmelse avses till</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>npas fr</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>mst i samband med konkurser i de fall konkursboet
forts</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>tter konkursg</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>lden</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>rens
verksamhet under viss tid och n</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>r
konkursboet </span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>verl</span><span style='font-size:
8.0pt;font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:
Verdana'>ter fordon till annan </span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>gare samt n</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>r en skattskyldig tr</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>ffat avtal med kronofogdemyndigheten om avbetalning av en restf</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rd skatteskuld (se Ds B 1978:5 </span><span
style='font-size:8.0pt;font-family:Verdana'>Ö</span><span style='font-size:
8.0pt;font-family:Verdana'>versyn av v</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>gtrafikbeskattningen
Del 1 Kilcmeterskatt, s. 128-130 och prop. 1978/79:94, s. 14-16).</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>Cta ett fordon brukas i strid not best</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>mmelserna i 16 </span><span style='font-size:8.0pt;
font-family:Verdana'>§</span><span style='font-size:8.0pt;font-family:Verdana'>
VSL, d</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>ms fordons</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>garen till b</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>ter.
Detsamma g</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>ller annan f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rare av fordonet </span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>n
</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>garen, an han k</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>nt till hindret f</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>r
brukandet. Om fordons</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>garen visar att han iakttagit vad
san ankommer p</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'> honom f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>r att hindra att fordonet brukades, </span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>r han dock fri fr</span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>n
ansvar (34 och 36 </span><span style='font-size:8.0pt;font-family:Verdana'>§§</span><span
style='font-size:8.0pt;font-family:Verdana'> VSL, se ocks</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'> vissa inskr</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>nkningar
i sistn</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>mnda paragraf). Om n</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>gon annan </span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>n
</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>garen utan lov anv</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>nder ett fordon f</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>r
vilket brukandef</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rbud g</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>ller, d</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>ms
han till b</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>ter i </span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>garens, st</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>lle
(35 </span><span style='font-size:8.0pt;font-family:Verdana'>§</span><span
style='font-size:8.0pt;font-family:Verdana'> VSL). Detta g</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>ller ocks</span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>
f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>r den som innehar ett fordon med</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section107>
<p class=MsoNormal style='margin-bottom:34.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section108>
<p class=MsoNormal><b><span style='font-family:Verdana'>Prop. 1981/82:225</span></b><b><span
style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>36</span></b></p>
<p class=MsoNormal style='margin-top:12.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>nyttjander</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>tt och har r</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>tt att best</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>mma
an f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rare av fordonet eller anlitar
annan f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rare </span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>n den </span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>garen har utsett. P</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>r fordon som tillh</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>r eller brukas av juridiska personer finns i 38 </span><span
style='font-size:8.0pt;font-family:Verdana'>§</span><span style='font-size:
8.0pt;font-family:Verdana'> VSL s</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>rskilt
angivet vem straffansvaret drabbar.</span></p>
<p class=MsoNormal style='margin-top:17.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>2.5.2 Kilaneterskatt</span></p>
<p class=MsoNormal style='margin-top:14.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>I 21 </span><span style='font-size:8.0pt;font-family:Verdana'>§</span><span
style='font-size:8.0pt;font-family:Verdana'> VSL stadgas att ett
kilometerskattepliktigt fordon inte f</span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>r
brukas cm det inte </span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>r f</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>rsett med kilometerr</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>knarapparatur
av godk</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>nt slag son </span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>r plcmberad och godk</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>nd vid besiktning samt fungerar tillfredsst</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>llande, eller cm kilometerskatt scm har f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rfallit till betalning inte har erlagts.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>F</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>r brukandef</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rbud p.g.a. obetald skatt g</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>ller samma inskr</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>nkningar
som i fr</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>ga cm obetald fordonsskatt, dvs. f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rbudet g</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>ller
inte cm skatten avser tid f</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>re det n</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>rmast f</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>reg</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>ende skatte</span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>ret
(dock blir tidsgr</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>nserna inte gemensamma, eftersom
skatte</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>ren f</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>r fordonsskatt och kilcmeterskatt inte . </span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>verensst</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>mmer).
Brukandef</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rbudet g</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>ller inte heller om den obetalda skatten har fastst</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>llts genom beslut om efterbeskattning enligt 24
eller 25 S VSL och en tidigare </span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>gare till
fordonet </span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>r skyldig att erl</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>gga den.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>Best</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>mmelserna cm upph</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>vande av ett brukandef</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>rbud </span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>r identiska f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>r fordonsskatt och kilcmeterskatt; Detsamma g</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>ller straffbest</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>mmelserna
f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>r brott not brukandef</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rbudsbest</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>mmelserna.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>2.6 Kontrollm</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>rkessystemet</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>Polisens </span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>vervakning
av att brukandef</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rbudet inte </span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>vertr</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>ds </span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>r i f</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rsta hand
beroende av kontrollm</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>rkessystemet. F</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>r att kontrollm</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>rke
skall utf</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>rdas kr</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>vs n</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>mligen bl.a.
att f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rbud att bruka fordonet inte g</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>ller enligt 16 eller 21 </span><span
style='font-size:8.0pt;font-family:Verdana'>§</span><span style='font-size:
8.0pt;font-family:Verdana'> VSL (28 </span><span style='font-size:8.0pt;
font-family:Verdana'>§</span><span style='font-size:8.0pt;font-family:Verdana'>
bilregisterkung</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>relsen, 1972:599, omtryckt
1979:640, </span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>ndrad senast 1981:68, BRK) . Utf</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>rdande av kontrollm</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>rke pr</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>vas i samband med att fordonsskatt
p</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>f</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>rs (29 </span><span style='font-size:8.0pt;font-family:Verdana'>§</span><span
style='font-size:8.0pt;font-family:Verdana'> BRK). Vid fordonsskatteuppb</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rden s</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>nds
kontrollra</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>rket tillsammans med skattekvittot
under postf</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rskott. M</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>rket l</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>mnas
inte ut om inte fordonsskatten och registerh</span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>llningsavgiften
betalas.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>Eftersom kilometerskatt och fordonsskatt f.n. inte
debiteras gemensamt utvisar ett giltigt kontrollm</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>rke inte med s</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>kerhet att brukandef</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rbud inte r</span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>der
f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>r fordonet p</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'> grund av att kilometerskatten inte har betalats.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section109>
<p class=MsoNormal style='margin-bottom:34.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section110>
<p class=MsoNormal><b><span style='font-family:Verdana'>Prop. 1981/82:225</span></b><b><span
style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>37</span></b></p>
<p class=MsoNormal style='margin-top:12.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Den kilometerskatt scm f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rfaller till betalning vid utg</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ngen
av uppb</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rdsm</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>naden f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r fordonsskatt beh</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ver inte betalas f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r att kontrollm</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rke skall l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mnas ut. N</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
fordonsskatt debiteras en g</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ng per </span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r, dvs. n</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
skatten </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r h</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>gst 1 500 kr. per </span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r, kan
giltigt kontrollm</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rke finnas trots att fordonet haft
brukandef</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rbud p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> grund av obetald kilometerskatt under upp till ett
helt </span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r I fr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ga om kilometerskattepliktiga fordon </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r kontrollm</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rket
d</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rf</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r inte ett lika bra hj</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>lpmedel f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r kontrollen av att ett brukandef</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rbud inte </span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>vertr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ds som det </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r </span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>vriga fordon.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section111>
<p class=MsoNormal style='margin-bottom:174.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section112>
<p class=MsoNormal style='margin-left:2.0pt'><b><span style='font-family:Verdana'>Prop.
1981/82:225</span></b><b><span style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>38</span></b></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:15.0pt;margin-bottom:
0cm;margin-left:50.0pt;margin-bottom:.0001pt;text-indent:-49.0pt'><span
style='font-size:9.0pt;font-family:Verdana'>3 R</span><span
style='font-size:9.0pt;font-family:Verdana'>Ä</span><span style='font-size:
9.0pt;font-family:Verdana'>TTEN TILL INGRIPANDEN ENLIGT V</span><span
style='font-size:9.0pt;font-family:Verdana'>Ä</span><span style='font-size:
9.0pt;font-family:Verdana'>GTRAFIKSKATTELAGEN OCH ANDRA F</span><span
style='font-size:9.0pt;font-family:Verdana'>Ö</span><span style='font-size:
9.0pt;font-family:Verdana'>RFATTNINGAR</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:15.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Av redog</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>relsen f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r g</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>llande best</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mmelser har fr</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ng</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>tt att brukandef</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rbud
- med vissa undantag - r</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>der f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r ett fordon n</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r v</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>gtrafikskatt inte har betalats f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
det. </span><span style='font-size:9.0pt;font-family:Verdana'>Ö</span><span
style='font-size:9.0pt;font-family:Verdana'>vertr</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ds f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rbudet kan fordons</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>garen och f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>raren
b</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>tfallas.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>P</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>tr</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ffas ett fordon i trafik trots att brukandef</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rbud r</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>der
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r det p</span><span
style='font-size:9.0pt;font-family:Verdana'>å </span><span style='font-size:
9.0pt;font-family:Verdana'>grund av obetald v</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>gtrafikskatt rapporteras f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rseelsen
och ett strafff</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rel</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ggande meddelas s</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> sm</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>ningom. P</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>ljden best</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ms vanligen till omkring 15 dagsb</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ter. Den polispersonal scm uppt</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ckt att brukandef</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rbudet
</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>vertr</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>tts vidtar dock normalt ingen annan </span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>tg</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rd </span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>n att rapportera </span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>vertr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>delsen. Det oskattade fordonet kan s</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ledes kcnma att k</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ras
fr</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>n platsen utan att n</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>got ingripande sker, trots att brukande av fordonet
inte </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r till</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>tet. Polispersonalen anser sig rrarmalt inte kunna
med tv</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ngs</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>tg</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rder f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rhindra att f</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rden
forts</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>tter.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Enligt polisinstruktionen (1972:511) skall polisman bl.a.
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rebygga brott och hindra att den
allm</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nna ordningen och s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>kerheten st</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rs
genan brott. Redan denna best</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nrielse
skulle kunna t</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nkas inneb</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ra en befogenhet f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r polisman att hindra fortsatt f</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rd
med ett oskattat fordon. Ehiellertid </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
polisen tveksam till m</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>jligheten att stoppa fordon enbart
med st</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>d av de allm</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nna reglerna i polisinstruktionen. Det anses att
best</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nmelserna m</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ste tolkas med f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rsiktighet
och att de endast undantagsvis f</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r tas till
int</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>kt f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r mer konkreta tv</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ngs</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>tg</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rder, eftersom dessa b</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r framg</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>
av uttryckliga f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rfattningsbest</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mmelser.</span></p>
<p class=MsoNormal style='margin-top:12.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Mot denna bakgrund har ocks</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'> i en rad f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rfattningar inom v</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gtrafikens omr</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>de
tagits in uttryckliga best</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mmelser san inneb</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r en skyldighet f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
polism</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nnen att i vissa fall hindra
fortsatt f</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rd med ett fordon.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>I v</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>gtrafikkung</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>relsen (1972:603) f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>reskrivs s</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ledes att cm ett fordon framf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rs i strid not kung</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>relsen eller en f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>reskrift son meddelats med st</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>d av den, skall polisman hindra fort:satt f</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rd son inte kan ske utan p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>taglig fara f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
trafiks</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>kerheten eller annan v</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>sentlig ol</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>genhet
(168 </span><span style='font-size:9.0pt;font-family:Verdana'>§</span><span
style='font-size:9.0pt;font-family:Verdana'> f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rsta stycket).</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Detta ger polisman n</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>jlighet
och skyldighet att hindra fortatt f</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rd
exempel-</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section113>
<p class=MsoNormal style='margin-bottom:33.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section114>
<p class=MsoNormal style='margin-left:1.0pt'><b><span style='font-family:Verdana'>Prop,
1981/82:225</span></b><b><span style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>39</span></b></p>
<p class=MsoNormal style='margin-top:12.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>vis om f</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>raren p</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'> grund av sjukdom eller p</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>verkan av alkoholdrycker inte kan f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>ra fordonet p</span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>
ett betryggande s</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>tt, om fordonet </span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>r ol</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>npligt lastat,
om det kan f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rorsaka skador p</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'> v</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>gbanan eller
om k</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rningen </span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>r on</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>dig och st</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rande vid bostadsbebyggelse.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:17.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>I andra stycket i den n</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>mnda
paragrafen i v</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>gtrafikkung</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>relsen l</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>mnas
s</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>rskilda f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>reskrifter cm ingripande not fordon med </span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>verlast.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:6.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>Motsvarande best</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>mmelser
finns </span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>ven i 114 </span><span
style='font-size:8.0pt;font-family:Verdana'>§</span><span style='font-size:
8.0pt;font-family:Verdana'> fordonskung</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>relsen
(1972:595), 93 </span><span style='font-size:8.0pt;font-family:Verdana'>§</span><span
style='font-size:8.0pt;font-family:Verdana'> BRK och 79 </span><span
style='font-size:8.0pt;font-family:Verdana'>§</span><span style='font-size:
8.0pt;font-family:Verdana'> terr</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>ngtrafikkung</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>relsen (1972:594).</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>Med st</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>d av best</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>mmelsen i fordonskung</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>relsen skall s</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>ledes polisman hindra fortsatt f</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>rd som inte kan ske utan p</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>taglig fara f</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>r
trafiks</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>kerheten eller annan v</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>sentlig ol</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>genhet
av den anledningen att fordonets beskaffenhet eller utrustning inte </span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>r i f</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>reskrivet
skick. Samma best</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>nmelse i BRK innet</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>r n</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>jlighet att
hindra f</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>rd med ett fordon som inte </span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>r f</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rsett med
registreringsskylt eller kontrollm</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>rke,
allt under f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>ruts</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>ttning att detta kan anses inneb</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>ra
v</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>sentlig ol</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>genhet. Principiellt synes under samma f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>ruts</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>ttning f</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>rd med ett avst</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>llt
fordon kunna hindras.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>Ä</span><span style='font-size:8.0pt;font-family:Verdana'>ven
i k</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rkort:slagen (1977:477) finns ett
likalydande stadgande (38 </span><span style='font-size:8.0pt;font-family:Verdana'>§</span><span
style='font-size:8.0pt;font-family:Verdana'>), vilket inneb</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>r att fortsatt f</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>rd
kan hindras an en f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rare t.ex. inte har k</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rkort f</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>r
det slag av fordon han framf</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>r.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>Slutligen finns i 17 </span><span style='font-size:8.0pt;
font-family:Verdana'>§</span><span style='font-size:8.0pt;font-family:Verdana'>
kung</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>relsen (1972:602) om arbetstid vid
v</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>gtransport en best</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>mmelse enligt vilken polisman skall hindra fortsatt
f</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>rd scm inte kan ske utan p</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>taglig fara f</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>r
trafiks</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>kerheten, cm en f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rare brutit mot vissa i kung</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>relsen meddelade f</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>reskrifter an arbetstidens l</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>ngd
och an pauser under arbetet. F</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>raren skall
enligt kung</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>relsen f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>ra arbetstidsbok, d</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>r arbetstider och pauser antecknas. Boken skall medf</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>ras under f</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>rd
och p</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'> beg</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>ran visas upp f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>r polisman.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>Det kan noteras att det i yrkestrafiklagen (1979:559) inte
finns n</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>gon best</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>nmelse scm ger polisman r</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>tt att hindra fortsatt f</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>rd om trafiktillst</span><span style='font-size:
8.0pt;font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:
Verdana'>nd saknas vid ut</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>vande av trafik scm kr</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>ver s</span><span style='font-size:8.0pt;font-family:
Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>dant tillst</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>nd.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:5.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>De nu beskrivna reglerna i v</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>gtrafikf</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rfattningarna om att hindra
fortsatt f</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>rd har i f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rsta hand tillkcrmit f</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>r att ge polisen och allm</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>nheten
klarhet i vilka ingrepp som kan vidtas. </span><span style='font-size:8.0pt;
font-family:Verdana'>Ä</span><span style='font-size:8.0pt;font-family:Verdana'>ven
n</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>r dessa regler inf</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rdes dis-</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section115>
<p class=MsoNormal style='margin-bottom:34.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section116>
<p class=MsoNormal style='margin-left:2.0pt'><b><span style='font-family:Verdana'>Prop.
1981/82:225</span></b><b><span style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>40</span></b></p>
<p class=MsoNormal style='margin-top:12.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>kuterades om de egentligen var n</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>dv</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ndiga
eftersom polisens allm</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nna befogenheter gav visst st</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>d f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
ingripanden i de angivna fallen. Det har dock ansetts (se bl.a. prop. 1951:30
s. 130 med f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rslag till ny v</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gtrafikf</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rordning)
att de s</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rskilda best</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mmelserna i v</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>gtrafikf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rfattningarna kan utg</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>ra en erinran om f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>reskrifterna
i g</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>llande polisinstruktion och en
garanti f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r polismannens befogenheter att
vidta n</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>dv</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ndiga </span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>tg</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>rder.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>N</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>gra best</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mmelser om hur hindrandet av fortsatt f</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rd praktiskt skall genomf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ras finns inte i v</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>gtrafikf</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rfattningarna. </span><span
style='font-size:9.0pt;font-family:Verdana'>Å</span><span style='font-size:
9.0pt;font-family:Verdana'>tg</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rderna f</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r ske med beaktande av de allm</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nna begr</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nsningsreglerna
i polisinstruktionen. Str</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ngare medel </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>n f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rh</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>llandena kr</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ver
f</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r inte anv</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ndas och v</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ld
f</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r inte tillgripas f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rr</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>n uppgiften
inte kan l</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>sas p</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'> annat s</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>tt.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>cm en f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rare saknar
k</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rkort eller </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r p</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>verkad av
alkoholdrycker kan hans fortsatta f</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rd
med ett fordon hindras genan att polismannen tar hand an fordonets nycklar
tills vidare. </span><span style='font-size:9.0pt;font-family:Verdana'>Ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r fordonet beh</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ftat med n</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>got
fel san inneb</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r uppenbar fara f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r trafiks</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>kerheten
meddelas k</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rf</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rbud f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r fordonet och det f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rses med ett k</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rbudsm</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rke.
Fordonet f</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r d</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'> i princip inte anv</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ndas f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rr</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>n det har
reparerats och besiktigats. Cm fordonet framf</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rs med </span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>verlast tillses att viss del av
lasten lossas innan f</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rden fortis</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>tter. I vissa fall f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rekaimer ist</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>llet att f</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rden till</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ts
forts</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>tta men s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rskilda f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>reskrifter
ges om f</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rdhastighet m.m.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section117>
<p class=MsoNormal style='margin-bottom:111.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section118>
<p class=MsoNormal style='margin-left:1.0pt'><b><span style='font-family:Verdana'>Prop.
1981/82:225</span></b><b><span style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>41</span></b></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>4 STATISTISKA UPPGIFTER M.M.</span></p>
<p class=MsoNormal style='margin-top:14.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>Med hj</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>lp av
statistiska uppgifter fr</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>n RPS och statistiska centralbyr</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>n (SCB), samt vissa uppgifter som TSV tagit fram s</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>rskilt f</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>r
v</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>r r</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>kning, skall vi i det f</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>ljande f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rs</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>ka belysa
bl.a. i vilken utstr</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>ckning oskattade fordon anv</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>nds i trafik. De uppgifter som vi redovisar
indikerar att antalet brott mot best</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>mmelserna
</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>r betydande.</span></p>
<p class=MsoNormal style='margin-top:17.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>4.1 Debiteringar, p</span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>minnelser
och restf</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>ringar</span></p>
<p class=MsoNormal style='margin-top:14.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>Antalet debiteringar vid ordinarie och tillf</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>llig uppb</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rd
av fordonsskatt har under </span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>ren 1977-1980 varit mellan 4,65 och
4,86 miljoner per </span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>r. Av dessa har mellan 151 000 och
157 000 per </span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>r - motsvarande 3,1-3,3 % av antalet
debiteringar - lett till betalningsp</span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>minnelser.
Clnkring 60 % av de debiteringar f</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>r
vilka p</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>minnelser s</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>nts ut har senare restf</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rts.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>P</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>r kiloneterskattens del har antalet
debiteringar p</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'> grundval av uppgifter p</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'> avl</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>mnade st</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>npelkort under </span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>ren
1977-1980 varit mellan 745 000 och 906 000 per </span><span style='font-size:
8.0pt;font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:
Verdana'>r och antalet sk</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>nsm</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>ssiga debiteringar mellan 23 000 och 27 000 per </span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>r. Av samtliga debiteringar har varje </span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>r 38 000 - 43 000 -motsvarande 4,4-4,9 % - lett till
betalningsp</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>minnelser. Cmkring 70 % av dessa
debiteringar har senare restf</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rts.</span></p>
<p class=MsoNormal style='margin-top:12.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>1 tabell 1 i bilaga 2 finns n</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>rmare uppgifter cm antal debiteringar, p</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>minnelser och restf</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>ringar, m.m.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>Antalet skattedebiteringar minskade under </span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>r 1980 j</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>mf</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rt med f</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>reg</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>ende </span><span style='font-size:8.0pt;font-family:
Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>r. Detta var
en f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>ljd av den minskning av antalet
skatteperioder fr</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>n fyra till tre per </span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>r, san genomf</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rdes
successivt under </span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>ret.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>San framg</span><span style='font-size:8.0pt;font-family:
Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>tt ovan, </span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>r andelen p</span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>minnelser
och restf</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>ringar h</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>gre f</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>r
kilo-meterskatten </span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>n f</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>r fordonsskatten. Detta kan bero p</span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>
de kontrollm</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>rkes-och uppb</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rdsrutiner son till</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>npas. San framg</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>tt av avsnitt 2.6 kan ett fordon ha
ett giltigt kontrollm</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>rke trots att kilcmeterskatten inte
</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>r betald. Detta kan inneb</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>ra att en fordons</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>gare
inte alltid uppfattar det san lika n</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>dv</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>ndigt att betala kilcmeterskatten scm
fordonsskatten.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>Uppgifter om antalet p</span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>minnelser
och restf</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>ringar ger inte n</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>gon bild av f</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>r
hur m</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>nga fordon brukandef</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rbud intr</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>der
varje </span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>r. F</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>r det f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rsta kan</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section119>
<p class=MsoNormal style='margin-bottom:34.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section120>
<p class=MsoNormal style='margin-left:1.0pt'><b><span style='font-family:Verdana'>Prop.
1981/82:225</span></b><b><span style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>42</span></b></p>
<p class=MsoNormal style='margin-top:12.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>brukandef</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rbud ha g</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>llt f</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>r ett fordon
under viss tid, trots att n</span><span style='font-size:8.0pt;font-family:
Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>gon p</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>minnelse inte s</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>nts
ut. Skatten har d</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'> visserligen betalats f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>r sent, men i s</span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>dan
tid att betalningen hunnit noteras i registret innan n</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>gon p</span><span style='font-size:8.0pt;font-family:
Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>minnelse
uppr</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>ttats. F</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>r det andra kan flera p</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>mirunelser och restf</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>ringar under ett </span><span style='font-size:8.0pt;font-family:
Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>r avse samma
fordon. Antalet fordon f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>r vilka brukandef</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rbud intr</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>der
m</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>ste emellertid vara betydande. Utan
tvekan anv</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>nds ocks</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'> en del av dem i trafik. Vi kommer i avsnitt 4.4 att
redog</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>ra f</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>r vad som framkommit om anv</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>ndningen
av kilcmeterskattepliktiga fordon med brukandef</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>rbud.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>4.2 Andel fordon med brukandef</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rbud, m.m.</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:18.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>Fr</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>n TSV har vi f</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>tt vissa uppgifter om bl.a. hur m</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>nga fordon som den 7 mars 1981 hade brukandef</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rbud p</span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>
grund av att skatt inte hade betalats.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:17.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>Av de registrerade, inte avst</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>llda, fordonen hade 43 552 eller 1,2 % brukandef</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rbud p</span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>
grund av obetald skatt. P</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>r 26 940 eller drygt 60 % av dessa
fanns restf</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rd skatt.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:17.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>Andelen fordon med brukandef</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>rbud varierade dels mellan kilometerskattepliktiga och inte
kilcmeterskattepliktiga fordon, dels mellan olika fordonsslag .</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>P</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>r de kilcmeterskattepliktiga
fordonen g</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>llde att i genansnitt 3,0 % hade
brukandef</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rbud p</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'> grund av obetald skatt. 67 % av dessa hade restf</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rd skatt. St</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rst
var andelen fordon med brukandef</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rbud p</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'> grund av att skatt inte betalats bland de
kilcmeterskattepliktiga personbilarna - 3,9 % - och minst bland bussarna - 0,7
%. Av samtliga kilometerskattepliktiga personbilar hade 2,7 % restf</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rd skatt, not 0,4 % f</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>r bussarna.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>F</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>r andra </span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>n kilcmeterskattepliktiga fordon g</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>llde att i genomsnitt 1,0 % hade brukandef</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rbud p</span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>
grund av obetald skatt. Av dessa hade 60 % restf</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>rd skatt. Den l</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>gsta andelen fordon med brukandef</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rbud p</span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>
grund av att skatt inte betalats var 0,9 % och g</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>llde f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>r personbilar och traktorer, medan
den h</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>gsta var 5,5 % och redovisades f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>r motorcyklar. Andelen fordon med restf</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rd skatt varierade mellan 0,5 och-3,6 % av totala
antalet fordon.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>N</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>rmare uppgifter cm registrerade, ej
avst</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>llda fordon med brukandef</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rbud, restf</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rd
skatt m.m,, redovisas i tabell 2 i bilaga 2.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section121>
<p class=MsoNormal style='margin-bottom:34.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section122>
<p class=MsoNormal style='margin-left:2.0pt'><b><span style='font-family:Verdana'>Prop.
1981/82:225</span></b><b><span style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>43</span></b></p>
<div>
<table cellspacing=0 cellpadding=0 hspace=0 vspace=0 height=12>
<tr>
<td valign=top align=left height=12 style='padding-top:0cm;padding-right:
1.9pt;padding-bottom:0cm;padding-left:1.9pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rbud '. F</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>r
148 av dessa hade f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rbudet upph</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>vts efter beslut av RSV,</span></p>
</td>
</tr>
</table>
</div>
<p class=MsoNormal style='margin-top:12.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>I de redovisade uppgifterna cm antal fordon med obetald
och restf</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rd skatt har h</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>nsyn tagits till att ett brukandef</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rbud i vissa fall upph</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>vs automatiskt eller efter beslut av RSV (se avsnitt 2.5.1 och
2.5.2). D</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>rvid har det antagandet f</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>tt g</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>ras att samtliga
fordon f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>r vilka f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rbudet upph</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>vts
belastas av en restf</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rd skatt och att de inte </span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>r avst</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>llda.
Vid kontrolltillf</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>llet den 7 mars 1981 var 373 fordon
untantagna fr</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>n brukandef</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rbud '. F</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>r
148 av dessa hade f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rbudet medan det i 171 fall upph</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>vts automatiskt.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>F</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>r avst</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>llda fordon var andelen fordon med obetald v</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>gtrafikskatt 2,4 % (6,8 % f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>r fordon som </span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>r
kilometerskattepliktiga n</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>r de inte </span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>r avst</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>llda
och 2,0 % f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>r </span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>vriga fordon). N</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>rmare uppgifter om detta finns i
tabell 3 i bilaga 2.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>F</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>r de kilcmeterskattepliktiga
fordonens del kan skatteskulden ha olika sammans</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>ttning. F</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>r 71 % av de
kilcmeterskattepliktiga personbilarna med brukandef</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rbud berodde f</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rbudet
enbart p</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'> att kilcmeterskatt inte betalats,
medan det f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>r 22 % av fordonen berodde p</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'> att s</span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>v</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>l fordonsskatt scm kilometerskatt var obetald och f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>r 7 % p</span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>
att enbart fordonsskatt var obetald. De kilometerskattepliktiga lastbilarna med
brukandef</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rbud hade i 57 % av fallen enbart
obetald kilometerskatt och i 31 % s</span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>v</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>l obetald fordonsskatt som obetald kilometerskatt. N</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>rmare uppgifter cm sammans</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>ttningen av skatteskulderna finns i tabell 4 i
bilaga 2.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>Scm framg</span><span style='font-size:8.0pt;font-family:
Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>tt av
uppgifterna i detta avsnitt g</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>ller
brukandef</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rbud p</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'> grund av obetald skatt f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>r en st</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rre
andel av de kilcmeterskattepliktiga fordonen </span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>n f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>r </span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>vriga fordon. I fr</span><span style='font-size:8.0pt;font-family:
Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>ga an de
kilcmeterskattepliktiga personbilarna med brukandef</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rbud best</span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>r
skatteskulden i h</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>gre grad </span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>n vad scm g</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>ller
f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>r andra fordonsslag av enbart
kilcmeterskatt. Dessa f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rh</span><span style='font-size:
8.0pt;font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:
Verdana'>llanden antyder -likson sagts i avsnitt 4.1 - att de nuvarande
kontrollm</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>rkes- och uppb</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rdsrutinerna p</span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>verkar
betalningsviljan i fr</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>ga an kilometerskatt. Fr</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>mst g</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>ller detta f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>r kilaneterskattepliktiga personbilar, f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>r vilka kontrollm</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>rke
utf</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>rdas endast en g</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>ng per </span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>r.
F</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>r de flesta kilcmeterskattepliktiga
lastbilarna tas fordonsskatt ut f</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>r
skatteperiod, varf</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>r kontirollm</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>rke utf</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>rdas
tre g</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>nger per </span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>r. Endast under en skatteperiod kan d</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>rf</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>r - scm en f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>ljd</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>1/ 202 av fordonen f</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>r
vilka f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rbudet upph</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>vts var kilcmeterskattepliktiga (38 personbilar,
114 lastbilar och 50 sl</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>pvagnar) medan 171 var enbart
fordonsskattepliktiga (126 personbilar, 11 lastbilar, 25 sl</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>pvagnar, 5 traktorer och 4 notorcyklar).</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section123>
<p class=MsoNormal style='margin-bottom:35.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section124>
<p class=MsoNormal style='margin-left:2.0pt'><b><span style='font-family:Verdana'>Prop.
1981/82:225</span></b><b><span style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>44</span></b></p>
<p class=MsoNormal style='margin-top:12.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>av s</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>rdebiteringen av skatterna - en s</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>dan lastbil ha ett giltigt kontrollm</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>rke trots att kilcmeterskatten f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>r den n</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>rmast
f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>reg</span><span style='font-size:
8.0pt;font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:
Verdana'>ende skatteperioden </span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>r obetald.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>4.3 RaoDorterade </span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>vertr</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>delser av brukandef</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>rbudet, m.m.</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>RPS f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>r viss statistik </span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>ver rapporterade f</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>rseelser not bl.a. brukandef</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rbudet.
Enligt uppgifter ur denna statistik l</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>mnades
exenpelvis under </span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>r 1978 sammanlagt 9 082 rapporter
an anv</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>ndning av oskattade fordon och 2
484 rapporter an anv</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>ndning av avst</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>llda eller oregistrerade fordon.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>Antalet rapporterade </span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>vertr</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>delser av brukandef</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>rbudsbest</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>mmelserna </span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>kade markant n</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>r
kontrollm</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>rket inf</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rdes. </span><span style='font-size:8.0pt;
font-family:Verdana'>Ä</span><span style='font-size:8.0pt;font-family:Verdana'>ven
senare har emellertid antalet rapporterade </span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>vertr</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>delser </span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>kat.
Det </span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>r enligt vad vi inh</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>mtat fr</span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>n
RPS inte m</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>jligt att avg</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>ra cm denna </span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>kning
beror p</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'> f</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>rb</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>ttrad </span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>vervakning eller p</span><span style='font-size:
8.0pt;font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:
Verdana'> att antalet </span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>vertr</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>delser faktiskt har </span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>kat.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:17.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>N</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>rmare uppgifter cm antalet
rapporterade f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rseelser finns i tabell 5 i bilaga
2.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>Fr</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>n SCB har vi f</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>tt vissa uppgifter cm antalet lagf</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>ringar till f</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>ljd
av </span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>vertr</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>delser av brukandef</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rbudet.
Uppgifterna innefattar vissa meddelade </span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>talsunderl</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>telser, godk</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>nda
straff</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rel</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>gganden och domar i tingsr</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>tt.
F</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>r </span><span style='font-size:
8.0pt;font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:
Verdana'>r 1978 var antalet s</span><span style='font-size:8.0pt;font-family:
Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>dana fall
sammanlagt 4 502 och f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>r </span><span style='font-size:
8.0pt;font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:
Verdana'>r 1979 sanman-lagt 4 726. Den helt </span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>verv</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>gande delen av dessa - 4 134 resp. 4 362 -g</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>llde s</span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>dana
fall som avses i 34 </span><span style='font-size:8.0pt;font-family:Verdana'>§</span><span
style='font-size:8.0pt;font-family:Verdana'> VSL, dvs. d</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>r fordons</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>garen
straffas.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>I tabell 6 i bilaga 2 finns ytterligare uppgifter cm
antalet lagf</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>ringar.</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>Antalet lagf</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>ringar
</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>r mindre </span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>n h</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>lften av
antalet rapporterade </span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>vertir</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>-delser. Detta kan till en del f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rklaras av att </span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>garen/f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>raren ocks</span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>
har gjort sig skyldig till annan brottslighet och att </span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>klagaren d</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>rf</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>r har beslutat att inte f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>ra talan betr</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>ffande
</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>vertr</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>delsen av brukandef</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rbudet,
eftersom detta skulle sakna betydelse f</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>r
p</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>f</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>ljden (20 kap, 7 </span><span style='font-size:8.0pt;font-family:Verdana'>§</span><span
style='font-size:8.0pt;font-family:Verdana'> punkt 2 r</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>tteg</span><span style='font-size:8.0pt;font-family:
Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>ngsbalken).
Till en del kan skillnaden ocks</span><span style='font-size:8.0pt;font-family:
Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'> f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rklaras av att en lagf</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>ring kan avse flera f</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rseelser scm
en och samma person har gjort sig skyldig till under en viss tid.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section125>
<p class=MsoNormal style='margin-bottom:43.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section126>
<p class=MsoNormal style='margin-left:1.0pt'><b><span style='font-family:Verdana'>Prop.
1981/82:225</span></b><b><span style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>45</span></b></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>4.4 Andra uppgifter cm otill</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>tet brukande, m.m.</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:17.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>I samband med den tidigare n</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>mnda registerkontrollen den 7 mars 1981, unders</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ktes bl.a. hur m</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>nga
av fordonen med brukandef</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rbud scm hade giltig trafikf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rs</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>kring. Detta
visade sig g</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>lla f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r inte mindre </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>n 74 % av de
kilaneterskattepliktiga fordonen och 52 % av </span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>vriga fordon med brukandef</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rbud.
Mer detaljerade uppgifter finns i tabell 2 i bilaga 2.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:9.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Det kan synas anm</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rkningsv</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rt att det finns giltig trafikf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rs</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>kring f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r en s</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>
stor andel av fordonen med brukandef</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rbud.
</span><span style='font-size:9.0pt;font-family:Verdana'>Ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ven om det kan ta viss tid innan en
avanm</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>lan av en f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rs</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>kring
noteras i registret, f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>refaller det troligt att en stor
del av fordonen med giltig trafikf</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rs</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>kring anv</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nds
i trafik trots brukandef</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rbudet. Man kan dock inte p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> grundval av de nu redovisade uppgifterna dra n</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>gra slutsatiser an f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r hur m</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>nga fordon detta g</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ller.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>F</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r kilcmeterskattepliktiga fordon l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mnas k</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rl</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ngdsuppgifter in i olika sanmanhang. Det g</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ller f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rutan
vid ordinarie avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>npling t.ex. vid gr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ns-passering och vid kontrollbesiktning. Anv</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nds ett fordon trots att det </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r belagt med brukandef</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rbud, kan det s</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ledes redan av registeruppgifter fr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ng</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'> att
fordonet har brukats olovligen. TSV har tagit fram uppgifter om hur m</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>nga fordon scm dokumenterat har anv</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nts trots brukandef</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rbudet. Uppgifterna avser kilometerskattepliktiga fordon och avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llda fordon f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
vilka det finns obetald skatt f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
innevarande eller n</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rmast f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>reg</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ende skatte</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r och som </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
kilometerskattepliktiga n</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r de inte </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r avst</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>llda.
Av uppgifterna fr</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ng</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>r bl.a. att f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r </span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>ver 27 % av de angivna fordonen finns i registret dokumenterad k</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rstr</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>cka efter
det att brukandef</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rbudet intr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>dde eller skatten f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rf</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ll till betalning. Uppgifterna
redovisas detaljerat i tabell 7 i bilaga 2. Det b</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r observeras att uppgifterna </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ven g</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ller vissa
avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>llda fordon, vilka kan antas anv</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ndas i mindre utstr</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ckning </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>n de skattepliktiga fordonen.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>De antalsuppgifter scm redovisats av TSV har tagits fram s</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> att endast s</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>dan
anv</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ndning son tvekl</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>st skett efter det att brukandef</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rbudet intr</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>dde
har beaktats. S</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ledes har ordinarie avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nplingar beaktats endast cm de avsett perioder som b</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rjat efter det att den skatt som medf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rt brukandef</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rbudet
har restf</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rts. Cm </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ven tidigare ordinarie avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nplingar beaktats, skulle det finnas en n</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>jlighet att uppgiften avs</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>g endast k</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rning
under tid f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>re det att brukandef</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rbudet intr</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>dde.
Annan konstaterad anv</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ndning</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section127>
<p class=MsoNormal style='margin-bottom:34.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section128>
<p class=MsoNormal style='margin-left:1.0pt'><b><span style='font-family:Verdana'>Prop.
1981/82:225</span></b><b><span style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>46</span></b></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>(t.ex. avst</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nplingar vid
gr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nspassering) har d</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>remot beaktats f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
hela tiden efter det att f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rbudet intr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>dde.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Den anv</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nda
kontrollmetoden medf</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r s</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>ledes att endast s</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>kert belagd
anv</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ndning under tid d</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> brukandef</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rbud
har g</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>llt har beaktats. Givetvis ger
kontrollen inte n</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>got m</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>tt p</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> den totala otill</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>tna anv</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ndningen.
Den visar d</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>remot vilket minsta antal fordon
som vid </span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>tminstone n</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>got tillf</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>lle
anv</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nts trots brukandef</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rbudet.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section129>
<p class=MsoNormal style='margin-bottom:175.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section130>
<p class=MsoNormal style='margin-left:1.0pt'><b><span style='font-family:Verdana'>Prop.
1981/82:225</span></b><b><span style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>47</span></b></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>5 </span><span style='font-size:8.0pt;font-family:
Verdana'>Ö</span><span style='font-size:8.0pt;font-family:Verdana'>VERV</span><span
style='font-size:8.0pt;font-family:Verdana'>Ä</span><span style='font-size:
8.0pt;font-family:Verdana'>GANDEN OCH F</span><span style='font-size:8.0pt;
font-family:Verdana'>Ö</span><span style='font-size:8.0pt;font-family:Verdana'>RSLAG</span></p>
<p class=MsoNormal style='margin-top:15.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>Regler om f</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rbud att
bruka ett fordon n</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>r fordonsskatten inte har betalats
fanns redan i 1922 </span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>rs automobilskattef</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rordning och </span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>verf</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rdes 1974 med vissa justeringar till 16 </span><span
style='font-size:8.0pt;font-family:Verdana'>§</span><span style='font-size:
8.0pt;font-family:Verdana'> VSL. Motsvarande best</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>nmelser inf</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rdes samtidigt i 21 </span><span
style='font-size:8.0pt;font-family:Verdana'>§</span><span style='font-size:
8.0pt;font-family:Verdana'> VSL betr</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>ffande
fordon f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>r vilka kilcmeterskatten inte har
betalats. Brukandef</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rbudet motiveras bl.a. av att ett
fordon inte b</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>r f</span><span style='font-size:
8.0pt;font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:
Verdana'> anv</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>ndas cm inte de kostnader som f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rorsakas av trafiken med det ers</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>tts. Brukandef</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rbudet
</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>r ocks</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'> av betydelse f</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>r
att g</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>ra ska.tteuppb</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>r-den effektivare.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:9.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>Enligt v</span><span style='font-size:8.0pt;font-family:
Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>r mening b</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>r principen an att v</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>gtrafikskatten skall vara betald f</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>r
att ett fordon skall f</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'> anv</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>ndas uppr</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>tth</span><span style='font-size:
8.0pt;font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:
Verdana'>llas. I v</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>rt f</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>rsta delbet</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>nkande (Ds B 1978:5, s. 127 - 132)
f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>reslog vi vissa begr</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>nsningar i de d</span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>
g</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>llande brukandef</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rbudsbest</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>mmelserna.
F</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rslagen ledde ocks</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'> till lagstiftning (prop. 1978/79:94, SkU 45, rskr
298, SFS 1979:278). Vi har inte nu funnit sk</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>l
att f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>resl</span><span style='font-size:
8.0pt;font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:
Verdana'> ytterligare generella begr</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>nsningar
i reglerna an brukandef</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rbud.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>I vissa - mycket s</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>llan
f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rekommande - fall kan de nuvarande
best</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>mmelserna dock leda till att
brukandef</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rbud intr</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>der trotis att detta enligt v</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>r mening knappast </span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>r befogat. Det g</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>ller n</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>r skatt har p</span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rts med f</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>r
l</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>gt belopp d</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>rf</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>r att en
uppgift i registret varit felaktig till f</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>ljd
av ett myndighetsfel. Har fordonet i ett s</span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>dant
fall </span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>verg</span><span style='font-size:
8.0pt;font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:
Verdana'>tt till ny </span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>gare innan r</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>tt skatt har fastst</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>llts genan beslut enligt 23 </span><span style='font-size:8.0pt;
font-family:Verdana'>§</span><span style='font-size:8.0pt;font-family:Verdana'>
andra stycket VSL och betalar inte den tidigare </span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>garen den tillkommande skatten incm den tid som
be-skattningsrayndigheten best</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>mmer, intr</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>der brukandef</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rbud
f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>r fordonet. Den felaktiga
registeruppgiften </span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>r i dessa fall ofta en felaktig
skattvikt eller cmr</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>kningsfakt</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>r.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>Enligt v</span><span style='font-size:8.0pt;font-family:
Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>r mening </span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>r det i de nu angivna fallen inte sk</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>ligt att ett brukandef</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rbud tr</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>ffar
fordonet i den nye </span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>garens hand. I dessa fall b</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>r s</span><span style='font-size:8.0pt;font-family:
Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>dana s</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>rskilda sk</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>l
f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>religga att brukandef</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rbudet b</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>r
h</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>vas enligt 16 </span><span
style='font-size:8.0pt;font-family:Verdana'>§ </span><span style='font-size:
8.0pt;font-family:Verdana'>andra stycket och 21 </span><span style='font-size:
8.0pt;font-family:Verdana'>§</span><span style='font-size:8.0pt;font-family:
Verdana'> fj</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>rde stycket VSL. N</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>gon </span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>ndring av g</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>llande best</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>mmelser
erfordras d</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>rf</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>r inte.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>5.1 Behov av </span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>tg</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>rder f</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>r
att g</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>ra brukandef</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rbudet effektivare</span></p>
<p class=MsoNormal style='margin-top:18.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>Av uppgifterna i kapitel 4 har framg</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>tt att skatten i ett stort antal fall</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section131>
<p class=MsoNormal style='margin-bottom:34.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section132>
<p class=MsoNormal style='margin-left:1.0pt'><b><span style='font-family:Verdana'>Prop.
1981/82:225</span></b><b><span style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>48</span></b></p>
<p class=MsoNormal style='margin-top:12.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>inte betalas i r</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>tt
tid. Det </span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>r inte m</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>jligt att ange i vilken utstr</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>ckning fordonen anv</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>nds innan skatten betalas och brukandef</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>rbudet d</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>rmed upph</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>r. De uppgifter cm anv</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>ndningen av fr</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>mst kilcmeterskattepliktiga fordon
med brukandef</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rbud p</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'> grund av obetalda skatter scm vi har redovisat
tidigare visar dock att situationen </span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>r
otillfredsst</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>llande. Att redan en
registerkontroll visar att minst 27 % av dessa fordon har anv</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>nts efter det att f</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>rbudet intr</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>dde </span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>r anm</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>rkningsv</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>rt.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>Enligt v</span><span style='font-size:8.0pt;font-family:
Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>r mening
visar dessa f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rh</span><span style='font-size:
8.0pt;font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:
Verdana'>llanden att </span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>tg</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>rder m</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>ste vidtas f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>r att f</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rb</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>ttra brukandef</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rbudets
effektivitet.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>I </span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>tskilliga fall betalas skatten en
kortare tid efter f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rfallodagen. Det </span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>r ett rimligt antagande att brott not brukandef</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rbudsbest</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>mmelserna
</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>r vanliga i dessa fall. I ganska
stor omfattning betalas skatten innan en p</span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>mianelse
har skickats ut. I andra fall betalas den f</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rst
efter p</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>minnelse eller sedan fordonet har
stoppats av polis.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>Ö</span><span style='font-size:8.0pt;font-family:Verdana'>vertr</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>delser av brukandef</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>rbudet torde ocks</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'> vara vanliga i samband med </span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>verl</span><span style='font-size:8.0pt;font-family:
Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>telser av
fordon. Brukandef</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rbudet g</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>ller ju normalt f</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>r
den nye </span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>garen oavsett att det </span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>r en tidigare </span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>gare
san </span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>r skyldig att betala skatten. Fr</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>n Stockholms </span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>klagardistrikt
har ocks</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'> uppgetts att den nye </span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>garen ofta s</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>ger
sig inte ha k</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>nt till f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rbudet.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>F</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>r att komma till r</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>tta med de nu redovisade formerna av brott not brukandef</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rbudsbest</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>mmelserna
fordras enligt v</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>r mening vissa administrativa </span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>tg</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>rder.
Informationen an de g</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>llande best</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>mmelserna b</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>r
f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rb</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>ttras. F.n. l</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>mnas exenpelvis inga upplysningar
cm brukandef</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rbudsbest</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>mmelserna p</span><span style='font-size:8.0pt;
font-family:Verdana'>å </span><span style='font-size:8.0pt;font-family:Verdana'>p</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>minnelseavierna. Vi </span><span style='font-size:
8.0pt;font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:
Verdana'>terkanmer i avsnitt 5.3.4 till fr</span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>gan
om en f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rb</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>ttrad information.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>En annan administrativ </span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>tg</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>rd som enligt v</span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>r
mening b</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>r </span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>verv</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>gas </span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>r en regelbunden registerkontroll av den typ som har beskrivits i
avsnitt 4.4. Det </span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>r inte tillfredsst</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>llande att den information om brott not brukandef</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rbudsbest</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>mmelserna
san finns i registret inte anv</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>nds. Vi </span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>terkommer till </span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>ven
detta i avsnitt 5.3.4,</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>San p</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>pekats i kapitel 4 torde kontrollm</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>rkesrutinerna i viss utstr</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>ckning p</span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>verka
betalningsviljan f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>r kilometerskatt negativt. En f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rb</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>ttring p</span><span
style='font-size:8.0pt;font-family:Verdana'>å </span><span style='font-size:
8.0pt;font-family:Verdana'>denna punkt kan enligt v</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>r mening uppn</span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>s
cm fordonsskatten och kilemeter-</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section133>
<p class=MsoNormal style='margin-bottom:34.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section134>
<p class=MsoNormal style='margin-left:1.0pt'><b><span style='font-family:Verdana'>Prop.
1981/82:225</span></b><b><span style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>49</span></b></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:17.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>skatten debiteras samtidigt. Denna fr</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>ga </span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>verv</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>gs f.n. av RSV och TSV. Vidare b</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>r </span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>verv</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>gas att utf</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>rda
kontrollm</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>rke f</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>r varje skatteperiod </span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>ven n</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>r det g</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>ller
s</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>dana kilaneterskattepliktiga fordon
f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>r vilka fordonsskatt debiteras f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>r ett helt skatte</span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>r.
Vi avser att ta upp denna fr</span><span style='font-size:8.0pt;font-family:
Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>ga i v</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>rt fortsatta arbete.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:17.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>Enligt v</span><span style='font-size:8.0pt;font-family:
Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>r mening ger
de hittills behandlade fallen av </span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>vertr</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>delser av brukandef</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>rbudet inte anledning att nu </span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>verv</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>ga sk</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>rpta
straffsanktioner e.d.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>De ovan n</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>mnda </span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>tg</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>rderna torde
inte f</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'> n</span><span style='font-size:
8.0pt;font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:
Verdana'>gon st</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rre effekt i de fall fordons</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>garna mer konsekvent undandrar sig att betala
skatterna f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>r sina fordon. Ibland saknar dessa
fordons</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>gare trafikf</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rs</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>kring f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>r sina fordon och betalar inte heller inkomstskatt,
arbetsgivaravgifter eller merv</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>rdeskatt. H</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>rigenom uppn</span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>r
en fordons</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>gare som bedriver yrkesm</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>ssig trafik mycket stora konkurrensf</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rdelar gentenot en seri</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>s </span><span style='font-size:8.0pt;font-family:
Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>kare scm
betalar sina skatter och avgifter. Vinsterna av det olagliga f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rfarandet </span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>r
oftast v</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>sentligt st</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rre </span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>n de
sanktioner - h</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>ter - scm anv</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>nds. Dessutom </span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>r
det ofta sv</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>rt att n</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'> den ansvarige med ett straffprocessuellt f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rfarande och indrivningen av eventuellt utd</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>mda b</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>ter kan m</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>ta hinder av olika slag. Uppt</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>cks fordonet </span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>terigen
oskattat i trafiken leder detta till nya b</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>ter
scm inte be- . talas. Framf</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>r allt f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>r att komma till r</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>tta med dessa fall av mer konsekvent skatteundandragande kr</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>vs enligt v</span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>r
mening </span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>tg</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>rder som mer effektivt kan f</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rhindra
en fortsatt anv</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>ndning av ett oskattat fordon.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>Eftersan den san fullt avsiktligt l</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>ter bli att" betala sin v</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>gtrafikskatt ofta inte heller fullg</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>r sina andra skyldigheter - t.ex. betr</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>ffande trafikf</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rs</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>kringen och kontrollbesiktningen - kommer ett
effektivt ingripande not oskattade fordon att ha positiva effekter p</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'> efterlevnaden av reglerna </span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>ven p</span><span style='font-size:8.0pt;font-family:
Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'> dessa omr</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>den.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>P</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'> senare tid har ett par olika
metoder pr</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>vats f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>r att kcrima till r</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>tta med f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rsumliga fordons</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>gare. Stockholms kommun har unders</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>kt entrepren</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rers
skattef</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rh</span><span style='font-size:
8.0pt;font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:
Verdana'>llanden innan n</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>got uppdrag har l</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>mnats och inte anlitat den som t.ex. har
skatteskulder f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>r indrivning. Vidare har personal
fr</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>n kronofogdemyndigheterna
medverkat i anslutning till bortforsling av felparkerade bilar och vid
poliskontroller. Cm en fordons</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>gare har
haft n</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>gon skatteskuld f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>r indrivning har kronofogdenyndigheten d</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'> direkt kunnat utm</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>ta g</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>lden</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>rens fordon.</span></p>
<p class=MsoNormal style='margin-top:24.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><i><span style='font-size:9.0pt;
font-family:Verdana'>4 </span></i><i><span style='font-size:9.0pt;font-family:
Verdana'>Riksdagen 1981/82. 1 saml. Nr 225</span></i></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section135>
<p class=MsoNormal style='margin-bottom:15.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section136>
<p class=MsoNormal style='margin-left:1.0pt'><b><span style='font-family:Verdana'>Prop.
1981/82:225</span></b><b><span style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>50</span></b></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:20.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Enligt lagen (1978:880) om betalningss</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>kring f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
skatter, tullar och avgifter f</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r en g</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>lden</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rs egendom
tas i anspr</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>k f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r att s</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>kerst</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>lla betalning av en fordran p</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>
bl.a. skatt.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>De mojligheter scm nu har angetts att ingripa mot f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rsumliga skattebetalare </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r, </span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ven cm de
inte s</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rskilt </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r inriktade p</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>
v</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>gtrafikskatt, av betydelse f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r s</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>dan skatt.
Samtidigt </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r det klart att dessa n</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>jligheter inte </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
tillr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ckliga. N</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>gon n</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>jlighet att
utm</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ta eller betalningss</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>kra ett fordon finns inte cm det </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gs av n</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>gon
annan </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>n den skattskyldige, t.ex. av en
avbetalningss</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ljare, ett .leasingf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>retag eller en ny </span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>gare. Kontrollen av entrepren</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rer
kan naturligen kcmma i fr</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ga endast cm uppdragsgivaren sj</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>lv v</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ljer att
utf</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ra en s</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>dan kontroll och den kan inte omfatta den som inte
upptr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>der som entrepren</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Vi anser d</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r att f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rb</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ttrade n</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>jligheter
att ingripa mot f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rsumliga v</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gtrafikskattebetalare beh</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>vs vid sidan av redan till</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>npade metoder och f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r anv</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ndning n</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r dessa inte </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
tillr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ckliga.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Ett effektivt ingripande torde kunna ske bara vid en
poliskontroll p</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> v</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>gen. Visserligen st</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r endast
begr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nsade resurser till f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rfogande f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
s</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>dana kontroller. Det har dock
visat sig att n</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r s</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>rskilda resurser har avsatts f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
kontroll av t.ex. den tunga trafiken, har ett stort antal </span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>vertr</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>delser uppt</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ckts. Vid en kontiroll av viss last</span><span
style='font-size:9.0pt;font-family:Verdana'>±</span><span style='font-size:
9.0pt;font-family:Verdana'>iilstrafik som genanf</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rdes i Stockholm under h</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>sten
1980 kontrollerades 257 lastbilar. Av dessa anv</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ndes 50 trots att v</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>gtrafikskatt
var obetald. 16 av dessa lastbilar anv</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ndes
trots att v</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>gtrafikskatt hade restf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rts. Vi anser att m</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>jligheten till ett effektivt ingripande mot att s</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>dana oskattade fordon anv</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nds skulle kunna f</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'> en betydande preventiv effekt.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Det kan (se kapitel 3) diskuteras an inte redan polisens
allm</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nna befogenheter att ingripa mot
brott borde r</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>cka till i f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>revarande sammanhang. FJnellertid ger dessa allm</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nna befogenheter otillr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>cklig v</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>gledning
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r polisen an hur ett ingripande
praktiskt skall genomf</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ras. I vart fall </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r det klart att polisen f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r n</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rvarande
inte vidtar s</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>dana </span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>tg</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rder att de som avser att s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>tta sig </span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ver
g</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>llande regler effektivt hindras d</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rifr</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>n. Vi anser
d</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rf</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r att det erfordras s</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rskilda best</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mmelser san reglerar polisens befogenheter att
hindra fortsatt f</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rd med oskattade fordon. S</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>dana regler skulle ocks</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r fordons</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>garna klarg</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ra
vilka ingrepp som kan f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>retas.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section137>
<p class=MsoNormal style='margin-bottom:39.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section138>
<p class=MsoNormal style='margin-left:1.0pt'><b><span style='font-family:Verdana'>Prop.
1981/82:225</span></b><b><span style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>51</span></b></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>5.2 Begr</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>nsning
av </span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>tg</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>rderna till vissa fall</span></p>
<p class=MsoNormal style='margin-top:14.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>Son framg</span><span style='font-size:8.0pt;font-family:
Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>tt av
avsnitt 5.1, anser vi att nya regler beh</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>vs
f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>r att brukandef</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rbudet skall bli effektivare. Reglerna b</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>r i f</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rsta hand
inriktas p</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'> fall d</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>r det kan antas att brukandef</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rbudet </span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>vertr</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>ds systematiskt och fullt avsiktligt.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>Det </span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>r som vi tidigare har framh</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>llit s</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>rskilt
viktigt att man kan hindra fordons</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>gare
att i yrkesm</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>ssig trafik eller annars f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>r f</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rv</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>rvsverksamhet anv</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>nda
oskattade fordon. Att begr</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>nsa </span><span style='font-size:
8.0pt;font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:
Verdana'>tg</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>rderna till fordon i yrkesm</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>ssig trafik och notsvarande </span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>r dock mindre l</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>npligt.
</span><span style='font-size:8.0pt;font-family:Verdana'>Ä</span><span
style='font-size:8.0pt;font-family:Verdana'>ven vid allvarligare </span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>vertr</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>delser
av brukandef</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rbudet i andra fall b</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>r ett ingripande kunna g</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>ras.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:12.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>Vi har </span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>ven </span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>verv</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>gt att begr</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>nsa ingripandena till de fall d</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'> skatteskulden uppg</span><span style='font-size:
8.0pt;font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:
Verdana'>r till ett visst minsta belopp. S</span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>dana
regler skulle kunna bli enkla att till</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>npa.
Cm begr</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>nsningen skall ha n</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>gon betydelse f</span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>r
beloppet dock s</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>ttas s</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'> h</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>gt att
fordon med l</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>ga skattesater - bl.a. personbilar
-i praktiken inte kanmsr att omfattas av reglerna. Med h</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>nsyn till att </span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>ven
personbilar anv</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>nds f</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>r yrkesm</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>ssig trafik och till betydelsen av
att uppr</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>tth</span><span style='font-size:
8.0pt;font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:
Verdana'>lla respekten f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>r brukandef</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rbudet b</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>r
detta inte accepteras.</span></p>
<p class=MsoNormal style='margin-top:14.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>Vi anser att en begr</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>nsning
till de allvarligare fallen i st</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>llet b</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>r g</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>ras p</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'> det s</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>ttet
att </span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>tg</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>rderna f</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>r vidtas f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rst viss tid efter skattens f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rfallodag. Om den skatt scm f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>ranleder brukandef</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>rbudet har f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rfallit till betalning mycket kort
tid innan ett fordon stoppas i trafik kan det antas att </span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>vertr</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>delsen av f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rbudet ofta inte sker medvetet. Vidare g</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>ller att det i dessa fall ofta kan vara sv</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>rt att vid en kontroll ute p</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'> v</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>gen avg</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>ra an skatten </span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>r
betald eller inte. Scm har framg</span><span style='font-size:8.0pt;font-family:
Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>tt av
kapitel 2 tar det viss tid innan en skattebetalning hinner noteras i
bilregistret. Cm en fordons</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>gare har
girerat skattebeloppet strax f</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>re f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rfallodagen kan han under de f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rsta dagarna efter f</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>rfallodagen ha sv</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>rt att omedelbart styrka
skattebetalningen.</span></p>
<p class=MsoNormal style='margin-top:12.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>Dessa sk</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>l talar f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>r att de effektivare </span><span style='font-size:
8.0pt;font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:
Verdana'>tg</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>rderna vid </span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>vertr</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>delser av
brukandef</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rbudet b</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>r s</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>ttas in f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rst sedan viss tid har f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rflutit fr</span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>n
skattens f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rfallodag. F</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>r att med stor s</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>kerhet
endast tr</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>ffa fallen av avsiktligt missbruk b</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>r enligt v</span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>r
mening avvaktas att skatten restf</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rs.
Detta tar scm framg</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>tt av avsnitt 2.4 inte fullt tv</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'> m</span><span style='font-size:8.0pt;font-family:
Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>nader efter
skattens f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rfallodag vid ordinarie uppb</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rd. Dessf</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rinnan
har den skattskyldige - ca 25 dagar efter</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section139>
<p class=MsoNormal style='margin-bottom:34.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section140>
<p class=MsoNormal style='margin-left:2.0pt'><b><span style='font-family:Verdana'>Prop.
1981/82:225</span></b><b><span style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>52</span></b></p>
<p class=MsoNormal style='margin-top:12.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rfallodagen - p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>mints cm skatten. I dessa fall kan </span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>vertr</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>delser av
brukandef</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rbudet mycket s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llan skyllas p</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>
bristande k</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nnedan om att skatten i </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rfallen till
betalning och att brukandef</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rbud g</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ller. I n</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>got
fall kan det vara fr</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ga om att en ny </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gare till fordonet anv</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>nder det ovetande cm brukandef</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rbudet.
Gencm den f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rb</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ttrade information som vi behandlar n</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>rmare i avsnitt 5.3.4 kcniner en s</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>dan
ovetskap att undanr</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>jas. Man kan d</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rf</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r utg</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> fr</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>n att
brukandef</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rbudet avsiktligt </span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>vertr</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ds n</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r ett fordon eunv</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nds
efter det att skatten har restf</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rts. Restf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ringen noteras i bilregistret och fr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ng</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r direkt av
de uppgifter polisen norraalt tar fram vid kontroll av fordon. Ett ytterligare
sk</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>l att vidta effektivare </span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>tg</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rder mot </span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>vertr</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>delser av
brukandef</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rbudet sedan skatt har restf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rts </span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r att </span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>tg</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rderna d</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> - scm vi senare skall f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>resl</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'> - kan
kaipletteras med </span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>tg</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>rder av kronofogdemyndighet.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Vi f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>resl</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>r d</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rf</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r att s</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rskilda </span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>tg</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rder s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>tts in mot fordon som framf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rs i trafiken trots att fordran p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> v</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>gtrafikskatt
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r fordonet har l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mnats till indrivning. Att de s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rskilda </span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>tg</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rderna inte skall vidtas f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rr</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>n restf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ring har skett f</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r
givetvis inte ses som ett uttryck f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
att </span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>vertr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>delser av brukandef</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rbudet i andra fall inte l</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ngre
skall motverkas. Nuvarande p</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ljder skall alltj</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mt
till</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>npas i alla fall n</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r brukandef</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rbudet
</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>vertr</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ds.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Om brukandef</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rbud
r</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>der f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r ett fordon och den skatt son f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ranleder
brukandef</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rbudet har l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mnats till indrivning skall de effektivare </span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>tg</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rderna i
princip alltid anv</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ndas. </span><span
style='font-size:9.0pt;font-family:Verdana'>Å</span><span style='font-size:
9.0pt;font-family:Verdana'>tg</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rderna
skall, i likhet med vad som nu g</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ller enligt
de i kapitel 3 n</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mnda v</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gtrafikf</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rfattningarna,
obligatoriskt vidtas n</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>ruts</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ttningarna </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r uppfyllda.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>5.3 </span><span style='font-size:9.0pt;font-family:
Verdana'>Å</span><span style='font-size:9.0pt;font-family:Verdana'>tg</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rder</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Å</span><span style='font-size:9.0pt;font-family:Verdana'>tg</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rderna mot de fordon som anges i f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>reg</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ende avsnitt
b</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r utformas s</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> att goda n</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>jligheter
skapas f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r att brukandef</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rbudet i forts</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ttningen
koraner att respekteras. Vi har </span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>verv</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gt att f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>resl</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> en s</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rskild
avgift efter m</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>nster av </span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>verlastavgiften (SFS 1972:435). Eftersom </span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>tg</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rderna f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r att effektivisera brukandef</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rbudet i f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rsta
hand konmer att inriktas p</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> s.k. svart</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>kare och andra scm </span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>r sv</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ra att n</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> med vanliga indrivnings</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>tg</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rder finns
emellertid sk</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>l att anta att en avgift endast
skulle l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ggas till beloppet av obetalda
skatter, b</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ter och </span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>verlastavgifter. Ett s</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>dant system skulle d</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r knappast bli effektivt.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section141>
<p class=MsoNormal style='margin-bottom:34.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section142>
<p class=MsoNormal style='margin-left:1.0pt'><b><span style='font-family:Verdana'>Prop.
1981/82:225</span></b><b><span style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>53</span></b></p>
<p class=MsoNormal style='margin-top:12.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Ett direkt hindrande av 'fortsatt anv</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ndning av fordonet </span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>r enligt v</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r mening en mer effektiv </span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>tg</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rd f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r att uppr</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>tth</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>lla respekten f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
brukandef</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rbudet. Till dess att skatten har
betalats b</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r fordonet inte kunna anv</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ndas. N</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
ett fordon stoppas vid en kontroll p</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>
v</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>gen b</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r d</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rf</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r omedelbart vidtas effektiva </span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>tg</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rder f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
att f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rhindra fortsatt missbruk. Huvudprincipen
b</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r vara att polisman skall hindra
fortsatt anv</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ndning av s</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>dana oskattade fordon som h</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r </span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r i fr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ga. En s</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>dan
best</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mmelse skulle motsvara de i kapitel
3 beskrivna stadgandena i olika v</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>gtnafikf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rfattningar om polismans skyldighet att hindra
fortsatt f</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rd i vissa fall.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Att inf</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ra en best</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nmelse enbart cm att polisman i vissa fall skall
hindra fortsatt f</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rd med fordon med restf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rd skatt anser vi dock inte vara tillr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ckligt. Cm inte ett s</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>rskilt f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rfarande anvisas kocimer praktiska
problem att uppkomna vid ingripandena. Bl.a. kan det bli tveksamt om vilka </span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>tg</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rder som
skall vidtas med ett fordon san har stoppats ute p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> v</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>gen. Det kan
utan en s</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rskild reglering ocks</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> vara sv</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>rt
att avv</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ga hur l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nge </span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>tg</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rderna skall best</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>.
S</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rskilda problem kan uppkomma om det
</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r n</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>gon annan </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>n fordonets </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gare som anv</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nder
fordonet, cm fordonet </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r k</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>pt p</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> avbetalning med </span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ter-tagander</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>tt
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r s</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ljaren osv. Cm ett s</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rskilt f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rfarande inte anvisas kan f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ljden d</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r bli att tillr</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ckligt
effektiva ingripanden uteblir i m</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>nga
fall. Fr</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>n r</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ttss</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>kerhetssynpunkt </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r det ocks</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>
av v</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rde att uttryckliga best</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nmelser ges om hur ingripandena skall g</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> till.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Scm n</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mnts i kapitel 3 finns i v</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gtrafikf</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rfattningarna
inte n</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>gra best</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mmelser cm p</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>
vilket s</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>tt fortsatt f</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rd skall hindras. Detta synes inte v</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>lla n</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>gra st</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rre bekymmer vid till</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>npningen. Enligt v</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r mening
motiverar emellertid de s</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rskilda f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rh</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>llandena vid
ingripanden not fordon med obetald v</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>gtrafikskatt
att s</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rskilda regler inf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rs cm f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rfarandet
m.m.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>F</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rfarandet b</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r san tidigare har n</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>mnts utformas s</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> att det oskattade fordonet kcmmer
att tas ur trafik till dess att skatterna har betalats. I </span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>vrigt b</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
hanteringen bli s</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> enkel san m</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>jligt f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
polisen och andra inblandade myndigheter. </span><span style='font-size:9.0pt;
font-family:Verdana'>Ä</span><span style='font-size:9.0pt;font-family:Verdana'>ven
de praktiska problem som kan uppkomma f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
en fordons</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>gare scm hindras att anv</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nda sitt fordon m</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ste
i viss utstr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ckning beaktas. Mot bakgrund av
dessa krav p</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rfarandet har vi funnit det mest l</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>npligt
att inf</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ra ett system d</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r polisen p</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>
v</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>gen kan avl</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gsna registreringsskyltarna p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> ett oskattat fordon. Ett s</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>dant f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rfarande
till</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>npas f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r n</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rvarande i
flera l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nder, bl.a. i Norge och i Daamark.
Vidare b</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r n</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>jlighet finnas att d</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ma till f</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ngelse om ett fordon brukas trots att det har
avskyltats. En</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section143>
<p class=MsoNormal style='margin-bottom:34.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section144>
<p class=MsoNormal style='margin-left:1.0pt'><b><span style='font-family:Verdana'>Prop.
1981/82:225</span></b><b><span style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>54</span></b></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:17.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>n</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>jlighet b</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r ocks</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>
</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ppnas att f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rverka ett fordon scm anv</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nds trots att det har avskyltats.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>5.3.1 Avskyltning</span></p>
<p class=MsoNormal style='margin-top:14.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Ccn </span><span style='font-size:9.0pt;font-family:Verdana'>ett
fordon anv</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nds trots att brukandef</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rbud r</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>der
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r det p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> grund av att v</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>gtrafikskatt
inte har betalats, och om skatten har restf</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rts,
skall polisman f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r att hindra fortsatt anv</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ndning av fordonet avl</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>gsna dess registreringsskyltar. Avskyltningen skall g</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ras omedelbart sedan fordonet har p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>tr</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ffats i
trafik.</span></p>
<p class=MsoNormal style='margin-top:12.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Snarast efter det att ett fordon har avskyltats b</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r detta noteras i bilregistret. Uppgiften b</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r av polisen tillf</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>ras registret s</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> att detta direkt-uppdateras, dvs.
s</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> att uppgiften onedelbart finns
tillg</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nglig. S</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>dana registreringar g</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r polisen f,n. betr</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ffande
efterlysta fordon.</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>De omh</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ndertagna
registreringsskyltarna b</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r i princip f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rst</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ras. Detta
kan antingen utf</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ras av polisen, eller ocks</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> kan skyltarna s</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ndas
in till l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nsstyrelsen. Cm fordons</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>garen betalar in skatten omedelbart efter avskyltningen
b</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r dock polisen vara of</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rhindrad att </span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>terl</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mna skyltarna. Detta f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>ruts</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>tter att skyltarna efter omh</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ndertagandet har l</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>mnats in. p</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> en polisstation och att fordons</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>garen d</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>reter bevis cm att den skatt som f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ranleder brukandef</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rbudet har betalats. Skyltarna b</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
d</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rf</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r kunna ligga kvar n</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>gon dag p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> polisstationen innan de f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rst</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rs eller s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nds till l</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nsstyrelse.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Vissa inv</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ndningar kan
resas not att ett fordons registreringsskyltar tas bort p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> det s</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>tt
scm h</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r har angetts. Det </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r i och f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
sig </span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>nskv</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>rt att ett fordon alltid </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rsett med registreringsskyltar s</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> att det l</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>tt
kan identifieras. Saknas registreringsskyltar kan identifiering endast ske med
ledning av fordonets chassinummer. Vi har d</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r </span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>verv</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gt om endast den ena av registreringsskyltarna skall
tas bort n</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r fordonet </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rsett med tv</span><span
style='font-size:9.0pt;font-family:Verdana'>å </span><span style='font-size:
9.0pt;font-family:Verdana'>skyltar. Detta skulle emellertid inte kunna till</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>npas f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
fordon med endast en skylt (notorcyklar, sl</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>pvagnar,
traktorer m.fl.). Det skulle ocks</span><span style='font-size:9.0pt;
font-family:Verdana'>å </span><span style='font-size:9.0pt;font-family:Verdana'>i
viss m</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>n minska m</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>jligheterna att uppt</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>cka ett avskyltat fordon ute i trafiken. Ingen registreringsskylt b</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r d</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r l</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mnas kvar p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> ett avskyltat fordon.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Vi har ocks</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'> </span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>verv</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>gt n</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>jligheten att f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rse
ett avskyltat fordon med provi-</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section145>
<p class=MsoNormal style='margin-bottom:34.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section146>
<p class=MsoNormal style='margin-left:1.0pt'><b><span style='font-family:Verdana'>Prop.
1981/82:225</span></b><b><span style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>55</span></b></p>
<p class=MsoNormal style='margin-top:12.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>soriska (gula) registreringsskyltar. S</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>dana kan nu l</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>mnas
ut av polismyndighet bl.a. om en registreringsskylt har f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rst</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rts eller f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rkcmmit. Utl</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>mnande
av s</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>dana provisoriska skyltar vid
avskyltning av ett fordon ute p</span><span style='font-size:8.0pt;font-family:
Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'> v</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>gen skulle inneb</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>ra
vissa praktiska problem. Viktigare </span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>r
emellertid att utl</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>mnande av provisoriska skyltar f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>r ett avskyltat fordon skulle f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rsv</span><span style='font-size:8.0pt;font-family:
Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>ra
kontrollen av att fordonet inte anv</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>nds.
Vi vill d</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>rf</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>r inte f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rorda ett s</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>dant system. D</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>remot
kan, cm s</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'> visar sig erforderligt, </span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>verv</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>gas att f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rse fordonet med n</span><span style='font-size:
8.0pt;font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:
Verdana'>gon s</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>rskild utm</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>rkning. Denna kan utformas p</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'> notsvarande s</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>tt
som ett k</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rf</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>rbudsm</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>rke enligt 95 </span><span
style='font-size:8.0pt;font-family:Verdana'>§</span><span style='font-size:
8.0pt;font-family:Verdana'> fordonskung</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>relsen
(1972:595). Vi l</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>mnar dock inte nu n</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>got f</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rslag om en
s</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>dan s</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>rskild utm</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>rkning av avskyltade fordon.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>Av tidigare (avsnitt 4.3) l</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>mnade uppgifter fr</span><span style='font-size:8.0pt;font-family:
Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>ng</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>r att antalet uppt</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>ckta fall av </span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>vertr</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>delser av brukandef</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rbudet vid
obetalda skatter </span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>r knappt 10 000 om </span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>ret. Hur m</span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>nga
av dessa fall som avser fordon f</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>r vilka
skatten har restf</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rts </span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>r inte k</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>nt. De f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>reslagna </span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>tg</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>rderna b</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>r
leda till att antalet </span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>vertr</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>delser av detta slag minskar kraftigt. F</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>rb</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>ttrad information till fordons</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>garna b</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>r
verka i sanma riktning, se vidare avsnitt 5.3.4. Antalet fall d</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>r avskyltning f</span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>r
tillgripas b</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>r d</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>rf</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>r blir relativt litet.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>N</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>r den skatt scm har f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>ranlett brukandef</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rbudet
har betalats skall anteckningen i bilregistret an brukandef</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rbud och avskyltning tas bort eller neutraliseras. </span><span
style='font-size:8.0pt;font-family:Verdana'>Ä</span><span style='font-size:
8.0pt;font-family:Verdana'>garen skall d</span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>
ocks</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'> vara ber</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>ttigad att f</span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>
ut duplettskyltar f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>r fordonet. Duplettskyltarna b</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>r, cm fordonet inte </span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>r avst</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>llt, s</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>ndas till fordons</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>garen
utan att n</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>gon s</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>rskild ans</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>kan g</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>rs. Eftersom det normalt g</span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>r
tre arbetsdagar efter best</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>llningen innan de nya skyltarna kan
erh</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>llas b</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>r provisoriska registreringsskyltar kunna l</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>mnas ut av polismyndighet.</span></p>
<p class=MsoNormal style='margin-top:15.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>F</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>r </span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>garen till ett avskyltat fordon inneb</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>r f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rfarandet, an inte skatten
omedelbart kan betalas och registreringsskyltarna </span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>terf</span><span style='font-size:8.0pt;font-family:
Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>s, att
avgift f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>r duplettskyltar m</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>ste betalas. Avgiften </span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>r f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>r n</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>rvarande 77 kr. f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>r bil och 40 kr. f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>r andra fordon. Cm fordons</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>garen sedan skatten har betalats men innan
duplettskyltar erh</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>lls skaffar provisoriska skyltar </span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>r avgiften f</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>r
dessa 28 kr. per styck. D</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>rtill skall f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>r varje provisorisk skylt deponeras 50 kr. hos
polismyndigheten. Detta belcpp </span><span style='font-size:8.0pt;font-family:
Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>terbetalas
cm skylten </span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>terl</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>mnas incm viss tid. I </span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>vrigt medf</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>r avskyltningen inte n</span><span style='font-size:
8.0pt;font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:
Verdana'>gra kostnader eller andra direkta konsekvenser f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>r fordons</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>garen
eftersom f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rbudet att bruka fordonet g</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>ller oavsett avskyltningen.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section147>
<p class=MsoNormal style='margin-bottom:33.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section148>
<p class=MsoNormal style='margin-left:1.0pt'><b><span style='font-family:Verdana'>Prop.
1981/82:225</span></b><b><span style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>56</span></b></p>
<p class=MsoNormal style='margin-top:14.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>5.3.2 F</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rd
till avlastningsplats eller uppst</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>llningsplats</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Scm tidigare har beskrivits b</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rfarandet
inriktas p</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> att fortsatt anv</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ndning av det oskattade fordonet hindras, I princip
b</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r d</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>rf</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r ett avskyltat fordon inte till</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>tas k</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ra fr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>n den platis d</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
det stoppas. Om fordonet </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nd</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'> m</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ste flyttas skulle det f</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> b</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rgas.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Ett fordon tx)rde ofta inte kunna l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mnas p</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>
den plats d</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r avskyltningen har gjorts.
Fordonet f</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r givetvis inte uppst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llas s</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>
att trafikfara kan uppkccrma. Det kan ofta vara sv</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>rt att finna en l</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nplig
uppst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>llningsplats. Om skatten inte
betalas, kan fotdonet ocks</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> beh</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>va st</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> kvar p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> platsen en l</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ngre
tid. Har fordonet last scm inte kan vara kvar p</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'> det tills vidare (levande djur, kylvaror, m.m.) kan s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rskilda problem uppst</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'> om f</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rden avbrytis direkt. F</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rfarandet skulle i s</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>dana fall kunna leda till avsev</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rda
ekonomiska f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rluster f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r fordons</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>garen
eller annan. Om avskyltningen sker p</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>
en plats d</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r inga andra kcranunikationsmedel
finns tillg</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ngliga m</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ste s</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rskilda </span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>tg</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rder vidtas
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r att f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rare och passagerare skall kunna forts</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>tta. F</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
att avskyltningen inte skall leda till orimliga konsekvenser i fall scm de nu n</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mnda b</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
det finnas en m</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>jlighet att k</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ra ett fordon fr</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>n
den plats d</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r avskyltningen har skett. Polisman
b</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r d</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>rf</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r cm s</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> erfordras kunna medge att f</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rden forts</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>tts
en kortare str</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>cka.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Medgivande att f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ra
fordonet fr</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>n platsen b</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r s</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ledes om s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rskilda sk</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>l
inte talar d</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>remot ges om fordonet inte l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mpligen kan st</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>llas
upp d</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r det har stannats. Medgivandet skall
omfatta k</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rning till n</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rmaste l</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>npliga
plats f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r lossning av lasten eller f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r uppst</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>llning
av fordonet. Tillst</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>nd b</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r inte ges att forts</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>tta f</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rden till den ursprungliga destinationsorten om
denna </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r avl</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>gsen. Det kan n</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mnas att en liknande best</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nmelse f.n. finns i 18 </span><span
style='font-size:9.0pt;font-family:Verdana'>§</span><span style='font-size:
9.0pt;font-family:Verdana'> kung</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>relsen
(1974:681) om internationella v</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>gtransporter.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Bevis om polismans medgivande att f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ra det avskyltade fordonet fr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>n platsen b</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mnas p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> en s</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rskild
blankett. D</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r b</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r anges till vilken plats fordonet skall f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ras, att fordonet skall f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ras kortast n</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>jliga
v</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>g till denna plats och att f</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rden skall ha avslutats ett angivet klockslag. Beviset
skall medf</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ras under den fortsatta f</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rden och kunna visas upp vid kontroll.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section149>
<p class=MsoNormal style='margin-bottom:48.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section150>
<p class=MsoNormal style='margin-left:1.0pt'><b><span style='font-family:Verdana'>Prop.
1981/82:225</span></b><b><span style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>57</span></b></p>
<p class=MsoNormal style='margin-top:14.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>5.3.3 Vissa p</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ljdsbest</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ramelser</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>De f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>reslagna </span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>tg</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rderna vid
vissa allvarligare </span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>vertr</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>delser av brukandef</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rbudet b</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r f</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'> till f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ljd att respekten</span><span style='font-size:9.0pt'>■</span><span
style='font-size:9.0pt;font-family:Verdana'>f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r brukandef</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rbudet avsev</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rt f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rb</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ttras. Cm avskyltning har f</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>tt tillgripas </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
det meningen att det avskyltade fordonet inte skall kunna tas i bruk f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rr</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>n skatten
har betalats. Det finns enligt v</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r
mening heller inte anledning att befara att avskyltade fordon i n</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>gon st</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rre
utistr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ckning karnier att anv</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ndas i trafik. Risken f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r uppt</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ckt
torde vara stor an fordonet framf</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rs
utan skyltar. Avskyltade fordon blir n</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mligen
l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>tta att uppt</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>cka vid polisens trafik</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>vervakning. Cm </span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>vervakningsresurserna
inte </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r tillr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ckliga </span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>verallt
kan det dock inte uteslutas att avskyltade fordon n</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>gon g</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ng konmer
att anv</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ndas i trafiken.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Man kan heller inte bortse fr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>n n</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>jligheten
att ett avskyltat fordon f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rses med falska
registreringsskyltar. Registreringsskyltar kan t.ex. tillgripas fr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>n n</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>got annat
fordon. Anv</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nds falska skyltar </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r givetvis uppt</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>cktsrisken
betydligt mindre </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>n om fordonet anv</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nds helt utan skyltar. Uppt</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>cks f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rfarandet
torde den skyldige kunna d</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>mas till ansvar f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r m</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r-kesf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rfalsknihg enligt best</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>nmelserna i 14 kap. 7 </span><span style='font-size:9.0pt;font-family:
Verdana'>§</span><span style='font-size:9.0pt;font-family:Verdana'>
brottsbalken. Det kan emellertid ocks</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>
t</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nkas f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rekaima att en fordons</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>gare redan f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>re avskyltningen har skaffat sig
en upps</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ttning duplett:skyltar, trots att
de ursprungliga registreringsskyltarna funnits i beh</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ll. F</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r n</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rvarande kan duplettskyltar erh</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>llas </span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ven om
brukandef</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rbud r</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>der f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r fordonet p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> grund av obetalda skatter. Denna m</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>jlighet b</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
enligt v</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r mening tas bort. D</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rigenom kan riskerna f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r missbruk av duplettskyltar minskas.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Ä</span><span style='font-size:9.0pt;font-family:Verdana'>ven
om det inte finns anledning att tro att risken </span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>r stor f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r att ett avskyltat fordon kan
korma att anv</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ndas i trafik anser vi att s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rskilda och effektiva p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ljder m</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ste finnas att tillg</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'> cm s</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> </span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>nd</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> skulle ske. Straffp</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ljden vid
anv</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ndande av ett avskyltat fordon b</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r vara avsev</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rt
str</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ngare </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>n den scm nu till</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>npas
vid </span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>vertr</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>delser av brukandef</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rbudet. Att
anv</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nda ett avskyltat fordon m</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ste n</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mligen bed</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>mas vara avsev</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rt
allvarligare </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>n att </span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>vertr</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>da brukandef</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rbudet i andra fall. tejlighet b</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r d</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r finnas att d</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ma
till f</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ngelsestraff cm ett fordon med
brukandef</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rbud anv</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nds trotis att det har avskyltats. D</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rigenom insk</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rps
betydelsen av att avskyltningen inneb</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
att fordonet definitivt skall tas ur trafik till dess att skatten </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r betald.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section151>
<p class=MsoNormal style='margin-bottom:39.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section152>
<p class=MsoNormal style='margin-left:1.0pt'><b><span style='font-family:Verdana'>Prop.
1981/82:225</span></b><b><span style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>58</span></b></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:10.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>F</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rutan en kraftigare straffp</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>f</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>ljd b</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>r emellertid enligt v</span><span style='font-size:
8.0pt;font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:
Verdana'>r mening </span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>verv</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>gas att inf</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>ra n</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>jligheter att ta cmhand ett avskyltat fordon om det trots
avskyltningen anv</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>nds i trafik. Detta kan n</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>mligen visa sig vara en n</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>dv</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>ndig </span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>tg</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>rd f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>r att f</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rhindra
att ett oskattat fordon anv</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>nds. Vad som
n</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>nnast kcmmer i fr</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>ga </span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>r att ta ett
avskyltat fordon i beslag och f</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rverka det
cm det anv</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>nds i trafik.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>Vid 1968 </span><span style='font-size:8.0pt;font-family:
Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>rs </span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>ndringar i brottsbalkens allm</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>nna f</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rverkanderegler
l</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>mnades (se prop. 1968:79 s. 58 f)
vissa allm</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>nna riktlinjer f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>r anv</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>ndningen av
f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rverkandebest</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>mmelser i specialstraffr</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>tten. Enligt riktlinjerna b</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>r en viss restriktivitet iakttas med inf</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rande av f</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rverkanderegler
i lagstiftningen. I olika sanmanhang har man d</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>rf</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>r senare ocks</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'> avst</span><span style='font-size:8.0pt;font-family:
Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>tt fr</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>n att inf</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>ra
nya f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rverkandebest</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>nmelser.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>Restriktivitet skall framf</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>r allt iakttas i fr</span><span style='font-size:8.0pt;font-family:
Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>ga cm f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rverkande i f</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>r-n</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>genhetsreducerande och bestraffande syfte. F</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>r s</span><span style='font-size:8.0pt;font-family:
Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>dana </span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>ndam</span><span style='font-size:8.0pt;font-family:
Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>l b</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>r i f</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rsta hand
unders</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>kas cm inte straffskalorna kan
utformas s</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'> att en l</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>nplig p</span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>ljd erh</span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>lls,
</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>ven an straffp</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>f</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>ljderna i
flera fall kan beh</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>va komplet--teras med f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rverkandesanktioner. M</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>jlighet att f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rverka fordon i f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>m</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>gen-hetsreducerande
och bestraffande syfte finns dock exenpelvis enligt 30 </span><span
style='font-size:8.0pt;font-family:Verdana'>§ </span><span style='font-size:
8.0pt;font-family:Verdana'>lagen (1938:74) om r</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>tt till jakt. Denna f</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rverkanden</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>jlighet inf</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rdes
1973.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>M</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>jligheterna att ta i beslag och f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rverka ett fordon som anv</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>nds trots att det har avskyltats b</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>r emellertid inte inf</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>ras f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>r att f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rst</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>rka straffp</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>f</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>ljden. F</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rfarandet syftar"i st</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>llet till att n</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>r
s</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'> erfordras definitivt f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rhindra att fordonet </span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>ven i forts</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>ttningen kcmmer att anv</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>ndas olovligen.' Eftersom anv</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>ndningen av ett oskattat och avskyltat fordon i sig </span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>r ett brott kan regler cm f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rverkande av ett s</span><span style='font-size:
8.0pt;font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:
Verdana'>dant fordon n</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>rmast j</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>mf</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>ras med f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rverkandereglerna i 36 kap. 2 </span><span
style='font-size:8.0pt;font-family:Verdana'>§</span><span style='font-size:
8.0pt;font-family:Verdana'> f</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rsta stycket
brottsbalken. Enligt dessa regler kan egendom vars anv</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>ndande utg</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>r
brott enligt brottsbalken, eller med vilken annars har tagits befattning som
utg</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>r s</span><span style='font-size:
8.0pt;font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:
Verdana'>dant brott, f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rklaras f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rverkad. P</span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>
sanma s</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>tt som anges i brottsbalksbest</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>mmelsen b</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>r
f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rverkande kunna ske cm det </span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>r p</span><span style='font-size:8.0pt;font-family:
Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>kallat till
f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rebyggande av brott eller cm annars
s</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>rskilda sk</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>l f</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>religger.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>M</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>jlighet b</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>r finnas att, liksan enligt motsvarande
brottsbalksbest</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>mmelser, i st</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>llet f</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>r
fordonet f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rklara dess v</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>rde f</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rverkat. D</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>rigenom ges bl.a. n</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>jlighet att, om det skulle vara obilligt att f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rverka fordonet i sin helhet, f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rverka en del av dess v</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>rde. I enlighet med vad san uttalats i de</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section153>
<p class=MsoNormal style='margin-bottom:33.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section154>
<p class=MsoNormal style='margin-left:2.0pt'><b><span style='font-family:Verdana'>Prop.
1981/82:225</span></b><b><span style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>59</span></b></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>tidigare n</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mnda
riktlinjerna b</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rverkandep</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>ljden vara fakultativ. Domstol b</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
s</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ledes f</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> n</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>jlighet att
underl</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ta f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rverkande av billighetsh</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nsyn.</span></p>
<p class=MsoNormal style='margin-top:14.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Inf</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rs en best</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mmelse scm ger n</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>jlighet
att f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rverka ett avskyltat fordon san har
anv</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nts olovligen kan fordonet tas i
beslag av polisman eller annan. Detta f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ljer
av best</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mmelserna i 27 kap. r</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>tteg</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ngsbalken.
Det kan antas att den skattskyldige d</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>refter
ofta </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r villig att betala den skatt scm f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rorsakar brukandef</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rbud f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r fordonet. Om skatten betalas b</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r det enligt v</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r
mening vanligen inte'l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ngre finnas sk</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>l att f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rverka
fordonet. Ett f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rverkande </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r ju d</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>
inte l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ngre n</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>dv</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ndigt f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r att f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rhindra
fortsatt otill</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ten anv</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ndning av fordonet. F</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>religger inte l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ngre sk</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>l till f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rverkande
p</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> den grunden att skatten till fullo
har betalats kan beslaget h</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>vas.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>I fr</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ga an hos vem f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rverkande av fordon kan ske g</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ller, cm inget annat stadgas, best</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mmelserna i 36 kap. 4 </span><span style='font-size:
9.0pt;font-family:Verdana'>§</span><span style='font-size:9.0pt;font-family:
Verdana'> brottsbalken. Dessa inneb</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r,
med vissa undantag, att f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rverkande inte kcun ske om fordonet
inte tillh</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r g</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>r-nirgsmannen. </span><span style='font-size:9.0pt;font-family:Verdana'>Ä</span><span
style='font-size:9.0pt;font-family:Verdana'>garen till ett fordon </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r enligt huvudregeln i nuvarande 34 </span><span
style='font-size:9.0pt;font-family:Verdana'>§ </span><span style='font-size:
9.0pt;font-family:Verdana'>f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rsta stycket
VSL ansvarig an brukandef</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rbudet </span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>vertr</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ds, </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ven cm fordonet framf</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rs av annan person. Fordons</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>garen
b</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r p</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'> samma s</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>tt ansvara f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r olovligt brukande av ett avskyltat fordon. F</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rverkande (hos </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>garen)
skall s</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ledes vanligen kunna ske </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ven om en annan person har framf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rt fordonet.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>I fr</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ga om fordon som innehas med
nyttjander</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>tt och med r</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>tt att best</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mma
om f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rare av fordonet ansvarar innehavaren
i </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>garens st</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>lle f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r </span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>vertr</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>delser av
brukandef</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rbudet (35 </span><span
style='font-size:9.0pt;font-family:Verdana'>§</span><span style='font-size:
9.0pt;font-family:Verdana'> VSL). F</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
fordon, som har s</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>lts p</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'> avbetalning med </span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>tertagander</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>tt f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ljaren, </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
k</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>paren skattskyldig och ansvarig f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r </span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>vertr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>delser av brukandef</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rbudet. En hyresman </span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> samma s</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>tt
skattskyldig och ansvarig cm han.:har hyrt fordonet f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r en period om minst ett </span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r (leasingfordon). I dessa fall kan enligt best</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mmelserna i 36 kap. 4 </span><span style='font-size:
9.0pt;font-family:Verdana'>§ </span><span style='font-size:9.0pt;font-family:
Verdana'>brottsbalken n</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>got f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rverkande av fordonet inte ske hos </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>garen,
bortsett fr</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>n fall d</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r </span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>garen har
medverkat vid brottet eller d</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r han
beretts vinning d</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rav. D</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>remot kan det vara m</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>jligt att f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rverka avbetalningsk</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>parens r</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ttigheter
till fordonet enligt avbetalningskontraktet (jfr. Beckman m.fl. Brottsbalken
III, 2 uppl., s. 393).</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Det kan dock enligt v</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r
mening finnas sk</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>l att, i fr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ga cm f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rverkande
av</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section155>
<p class=MsoNormal style='margin-bottom:34.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section156>
<p class=MsoNormal style='margin-left:1.0pt'><b><span style='font-family:Verdana'>Prop.
1981/82:225</span></b><b><span style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>60</span></b></p>
<p class=MsoNormal style='margin-top:12.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>ett fordon scm har brukandef</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rbud och har anv</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nts trots avskyltning, ut</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ka n</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>jligheterna
att f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rverka fordonet hos annan </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>n g</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rningsmannen.
Brukandef</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rbudet f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r ett fordon </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
vanligen inte beroende av vem son </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
skyldig att betala den skatt som f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rorsakar
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rbudet. Cm en leasinginnehavare
inte har betalat v</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>gtrafikskatt f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r ett fordon, g</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ller
brukandef</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rbudet </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ven gentenot fordons</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>garen. Denne m</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ste cm han </span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>nskar disponera, </span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ver
fordonet se till att skatterna betalas. Har fordonet k</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>pts p</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'> avbetalning
med </span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>tertagander</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>tt f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ljaren, g</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ller
brukandef</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rbudet </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ven cm fordonet </span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>tertas.
Det kan d</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rf</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r enligt v</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r mening inte resas n</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>gra principiella inv</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ndningar mot-att ett f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rverkande av
fordonet eller en del av dess v</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rde kan ske
i s</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>dana fall. Vi f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>resl</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r d</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rf</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r att f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rverkandebes-t</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nmelsen
utformas s</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> att f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rverkande kan ske oavsett </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>garef</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rh</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>llandena. D</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>remot
b</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r som tidigare n</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mnts ett beslag kunna h</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>vas och f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rverkande
underl</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>tas an skatten betalas. Skulle
skatten inte betalas och f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rverkande ske b</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r detta kunna begr</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>nsas till en l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nplig del av fordonets v</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rde.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Straffansvaret f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
brukande av avskyltade fordon bor i princip vila p</span><span
style='font-size:9.0pt;font-family:Verdana'>å </span><span style='font-size:
9.0pt;font-family:Verdana'>hyresmannen i fall scm avses i 35 </span><span
style='font-size:9.0pt;font-family:Verdana'>§</span><span style='font-size:
9.0pt;font-family:Verdana'> VSL och vid leasing, "och p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> k</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>paren vid
avbetalningsk</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>p. Enligt vad san f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rut n</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mnts b</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r straffskalan inkludera f</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ngelse.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Ett fordon som </span><span style='font-size:9.0pt;
font-family:Verdana'>har </span><span style='font-size:9.0pt;font-family:Verdana'>f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rverkats enligt de f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>reslagna best</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nmelserna tillfaller staten (36
kap. 12 </span><span style='font-size:9.0pt;font-family:Verdana'>§</span><span
style='font-size:9.0pt;font-family:Verdana'> brottsbalken). I lagen (1974:1066)
an f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rfarande med f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rverkad egendon och hittegods m.m. f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>reskrivs att f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rverkad
egendom i princip skall f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rs</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ljas. N</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rmare best</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mmelser cm f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rfarandet
vid f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rs</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ljningen meddelas i lagen. Ett f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rverkande
inneb</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r inte att de skatteskulder som h</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nf</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r sig till
fordonet faller bort. F</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rbud att bruka fordonet skulle, cm
inget annat stadgas, g</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>lla </span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ven efter f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rverkandet till dess att skatterna
har betalats. Detta skulle kunna medf</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ra
sv</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>righeter att s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>lja ett fordon som har f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rverkats. P</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>
sanma s</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>tt som nu g</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ller vid exekutiv f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rs</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ljning av fordon t</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r d</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r ett fordon som har f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rverkats f</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> anv</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ndas utan hinder av att fordonsskatt eller kilcmeterskatt san en
tidigare </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>gare </span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>r skattskyldig f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r inte har betalats. Detta fordrar
vissa till</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>gg i 16 och 21 </span><span
style='font-size:9.0pt;font-family:Verdana'>§§</span><span style='font-size:
9.0pt;font-family:Verdana'> VSL.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>5.3.4 Samarbete mellan myndigheter,
informationsinsatser</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Problemen med </span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>vertr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>delser av brukandef</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rbudet vid obetalda v</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>gtrafikskatter
skulle kunna minska cm indrivningen av skatterna kunde g</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ras effektivare. Ett s</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>tt att f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rb</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ttra indrivningen skulle vara att utm</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>tning omedelbart</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section157>
<p class=MsoNormal style='margin-bottom:34.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section158>
<p class=MsoNormal style='margin-left:1.0pt'><b><span style='font-family:Verdana'>Prop.
1981/82:225</span></b><b><span style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>61</span></b></p>
<p class=MsoNormal style='margin-top:12.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>kunde ske av ett fordon med restf</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rd skatt. Personal fr</span><span style='font-size:
8.0pt;font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:
Verdana'>n kronofogdenyndigheten skulle kunna delta i poliskontroller eller
ocks</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'> skulle polisen ang</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>ende underr</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>tta
kronofogdemyndigheten cm att ett fordon med restf</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>rd skatt hade stoppats. Bnellertid torde kronofogdemyndigheterna f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>r n</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>rvarande
ytterst s</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>llan ha resurser att medverka p</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'> detta s</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>tt.
Ingripandena torde f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>r </span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>vrigt ocks</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'> f</span><span style='font-size:
8.0pt;font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:
Verdana'> begr</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>nsas till vissa tider och platser.
Indrivnings</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>tg</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>rder av detta slag kan d</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>rf</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>r knappast komma till allm</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>n anv</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>ndning,
vilket inte hindrar att de b</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>r anv</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>ndas n</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>r
det </span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>r m</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>jligt.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>N</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>r ett fordon har avskyltats b</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>r kronofogdemyndigheten utan dr</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>jsm</span><span style='font-size:8.0pt;font-family:
Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>l underr</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>ttas cm var fordonet har uppst</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>llts eller vart det har f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rts. Cm polisman har medgett att fordonet f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rs till en viss plats b</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>r en kcpia av beviset om detta medgivande s</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>ndas till vederb</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rande
kronofogdenyndig-het. Uppgift cm r</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>tt
kronofogdemyndighet kan erh</span><span style='font-size:8.0pt;font-family:
Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>llas ur
bilregistret. </span><span style='font-size:8.0pt;font-family:Verdana'>Å</span><span
style='font-size:8.0pt;font-family:Verdana'>tg</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>rder b</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>r d</span><span style='font-size:
8.0pt;font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:
Verdana'> kunna vidtas p</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'> den plats d</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>r fordonet finns. Det b</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>r dock anm</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>rkas
att utm</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>tning av de fordon det </span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>r fr</span><span style='font-size:8.0pt;font-family:
Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>ga an ofta
inte kan ske. Scm vi tidigare har framh</span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>llit
kan skatteskulden </span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>vila n</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>gon annan </span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>n
fordonets </span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>gare, t.ex. en avbetalningsk</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>pare, en hyrestagare eller en f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>reg</span><span style='font-size:8.0pt;font-family:
Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>ende </span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>gare till fordonet. I vissa fall kan g</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>lden</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>ren ha gjort
upp med kronofogdenyndigheten an en avbetalningsplan f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>r skatterna.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>Vi har i avsnitt 4.4 och i tabell 7 i bilaga 2 redovisat
resultaten av en kontroll av l</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>mnade k</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rl</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>ngdsuppgifter
f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>r kilcmeterskattepliktiga m.fl.
fordon med obetald v</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>gtrafikskatt. Av kontrollen framg</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>r att </span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>tminstone
27 % av fordonen vid unders</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>kningstillf</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>llet hade anv</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>nts
trots att skatten inte var betald.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>Redan av de uppgifter san nu finns i bilregistret kan s</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>ledes konstateras att vissa fordon anv</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>nds trots brukandef</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>rbud. Dessa registeruppgifter utnyttjas nu inte. Enligt v</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>r mening borde kontroller regelm</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>ssigt kunna g</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>ras
av s</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>dana registeruppgifter scm kan visa
om ett fordon anv</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>nds olovligen. F</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rfarandet b</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>r
kunna utformas s</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'> att TSV l</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>mnar uppgifter till l</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>nsstyrelserna om fordon f</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>r
vilka k</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rl</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>ngdsuppgifter inkommer trots att de har brukandef</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rbud. L</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>nsstyrelserna
b</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>r sedan unders</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>ka dessa fall och vidta de </span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>tg</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>rder san kan
erfordras, t.ex. f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>ranstalta om revision eller anm</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>la f</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rh</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>llandet f</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>r
</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>tal. Det f</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>r anses ankomma p</span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>
TSV och RSV att utforma rutiner f</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>r
dessa kontroller.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section159>
<p class=MsoNormal style='margin-bottom:38.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section160>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-family:Verdana'>Prop.
1981/82:225</span><span style='font-family:Verdana'> </span><span
style='font-family:Verdana'>62</span></p>
<p class=MsoNormal style='margin-top:11.0pt;margin-right:17.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>F</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r att p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>skynda skattebetalningarna och f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r att f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rb</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ttra respekten f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
brukandef</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rbudet vid obetalda v</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gtrafikskatter anser vi att informationen till
fordons</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>garna beh</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ver f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rb</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ttras. Detta blir s</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>rskilt angel</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>get cm avskyltning m.m, kan f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>lja om brukandef</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rbudet
inte respekteras.</span></p>
<p class=MsoNormal style='margin-top:14.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>F</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r n</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>rvarande uts</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nds scm tidigare n</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mnts (avsnitt 2.4) en p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>minnelse cm skatten inte betalas. Vid ordinarie uppb</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rd g</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rs detta ca
25 dagar efter skattens f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rfallodag. Denna p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>minnelse inneh</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ller
ingen information cm att brukandef</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rbud
r</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>der f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r fordonet till dess att skatten har betalats. Vi anser att p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>minnelsen b</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
karpletteras med s</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>dan information, san ocks</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> b</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r omfatta
uppgifter cm vilka p</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>ljder och ingripanden som kan komma i fr</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>ga vid </span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>vertr</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>delser av brukandef</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rbudet.
Enligt vad vi har erfarit karmer en s</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>dan
information incm kort att b</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rja l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mnas. Om skatten </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nd</span><span
style='font-size:9.0pt;font-family:Verdana'>å </span><span style='font-size:
9.0pt;font-family:Verdana'>inte betalas k</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
derma information enligt v</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r mening f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rnyas med j</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mna
mellanrum, l</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>mpligen var tredje m</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>nad. I inget fall beh</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>ver dock information om brukandef</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rbud
m.m. s</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ndas ut an fordonet har avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llts.</span></p>
<p class=MsoNormal style='margin-top:18.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Ö</span><span style='font-size:9.0pt;font-family:Verdana'>vertr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>delser av brukandef</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rbudet torde vara vanliga i samband med </span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>garbyten (se avsnitt 5.1). Vi p</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>pekade
i v</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>rt f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rsta delbet</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nkande (Ds B 1978:5) att ett s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rskilt meddelande d</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>rf</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r b</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r s</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ndas till den som f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rv</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rvar ett
fordon med brukandef</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rbud. N</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>gra s</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>dana rutiner
har </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nnu inte hunnit inf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ras. Om de h</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>reslagna </span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>tg</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rderna med
avskyltning m.m. av vissa oskattade fordon skall anv</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ndas </span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r det av
stor vikt att ny </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>gare till ett fordon med brukandef</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rbud snabbt informeras cm brukandef</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rbudet och g</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>llande
best</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nmelser i anknytning d</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rtill.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>I inledningen av detta kapitel har redogjorts f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r vissa fall n</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
v</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>gtrafikskatt fastst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>lls gencm beslut enligt 23 </span><span
style='font-size:9.0pt;font-family:Verdana'>§</span><span style='font-size:
9.0pt;font-family:Verdana'> andra stycket VSL. Fastst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>lls skatt enligt denna best</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mmelse intr</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>der
brukandef</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rbud f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r fordonet cm eventuellt tillkanmande skatt inte
betalas i r</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>tt tid. Cm en tidigare </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gare </span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>r
skattskyldig f</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r den person som </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ger fordonet vid fastst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llelsen f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
n</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rvarande inte omedelbart reda p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> att brukandef</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rbud
r</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>der. Ett s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rskilt meddelande b</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r d</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rf</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r enligt v</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>r mening s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ndas ut till </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>garen
n</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r brukandef</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rbud intr</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>der
i de h</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r angivna fallen. </span><span
style='font-size:9.0pt;font-family:Verdana'>Ä</span><span style='font-size:
9.0pt;font-family:Verdana'>garen kan sedan ans</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>ka hos P!SV cm att brukandef</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rbudet
skall h</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>vas.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Vi anser att TSV och RSV b</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r utarbeta en rutin f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r uts</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ndning av den information san h</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r beskrivits.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section161>
<p class=MsoNormal style='margin-bottom:37.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section162>
<p class=MsoNormal style='margin-left:1.0pt'><b><span style='font-family:Verdana'>Prop.
1981/82:225</span></b><b><span style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>63</span></b></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>5.3.5 Vissa registerfr</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>gor m.m.</span></p>
<p class=MsoNormal style='margin-top:14.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Cm effektivare </span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>tg</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rder vid </span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>vertr</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>delser av brukandef</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rbudet inf</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rs </span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>r det viktigt att tillse att polispersonalen f</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r l</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ttillg</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ngliga och korrekta uppgifter ur bilregistret cm
skattebetalningar m.m. Polisen har nu tillg</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ng
till vissa standardfr</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>gor till registret. F</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r att f</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>
fram tillr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ckliga uppgifter f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r att kontrollera an brukandef</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rbud r</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>der
utnyttjas nu oftast mer </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>n en fr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>getyp. Uppgifterna ur registret l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mnas i f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rkortad
form. F</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r att r</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>tt tyda de l</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mnade
uppgifterna kr</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>vs d</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>rf</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r god vana att arbeta med
registret. Det skulle vara </span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>nskv</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rt om n</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>dv</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ndiga uppgifter kunde tas fram p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> ett enklare s</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>tt
och i s</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>dan form att missf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rst</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>nd inte kan
uppkomma.</span></p>
<p class=MsoNormal style='margin-top:12.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Vid de kontakter vi haft med polispersonal har framf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rts att det skulle vara </span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>nskv</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rt cm det
direkt av polisens standardfr</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ga till
registret (den s.k. QP-fr</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>gan) i klartext framgick de
uppgifter san beh</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>vs f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r </span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>vervakningen. Vi f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>resl</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r att
registerrutinerna ses </span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ver s</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'> att polispersonalens behov av l</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ttillg</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nglig information ur registret tillgodoses.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>I avsnitt 2 har relativt utf</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rligt redogjorts f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
betalningsrutiner m.m. f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r v</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>gtrafikskatten. Av redog</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>relsen
fr</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ng</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>r att det tar viss tid innan en skattebetalning hinner noteras i
registret. F</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rdr</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>jningen varierar bl.a. med betalningss</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ttet. Betalas v</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>gtrafikskatt strax f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>re f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rfallodagen,
eller efter f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rfallodagen, kan d</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rf</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r i vissa
fall uppgifterna i registret utvisa att brukandef</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rbud r</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>der
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r ett fordon trots att skatten har
betalats. Detta f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rh</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>llande kan f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rsv</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>ra polisens kontroll av att brukandef</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>rbudet inte </span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>sidos</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>tts.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>De h</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r n</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>mnda problemen </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r s</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>rskilt vanliga de f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rsta dagarna
efter f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rfallodagen vid ordinarie uppb</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rd av v</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>gtrafikskatt.
M</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>nga fordons</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gare betalar n</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mligen
skatten n</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>gon av de sista dagarna i uppb</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rdsm</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>naden, och
betalningen hinner d</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> inte noteras i registret f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rr</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>n n</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>gra dagar in i n</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>sta
m</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>nad. Har skatteinbetalningen skett
genom girering dr</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>jer det ocks</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> n</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>gra dagar
innan fordons</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>garen f</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r sitt skattekvitto och kontrollm</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rke. Dessa betalningar i omedelbar anslutning till
skattens f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rfallodag torde dock alltid ha
hunnit noteras i registret h</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>gst 10 dagar
efter f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rfallodagen. Cm effektivare </span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>tg</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rder not </span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>vertr</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>delser av
brukandef</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rbudet skall s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ttas in f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rst
n</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r restf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ring hunnit ske, dvs. tidigast ca 55 dagar efter f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rfallo-</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section163>
<p class=MsoNormal style='margin-bottom:39.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section164>
<p class=MsoNormal style='margin-left:1.0pt'><b><span style='font-family:Verdana'>Prop.
1981/82:225</span></b><b><span style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>64</span></b></p>
<p class=MsoNormal style='margin-top:11.0pt;margin-right:17.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>dagen, korrmer dessa skattebetalningar i anslutning till f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rfallodagen inte att v</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>lla n</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>gra kontrollproblem.</span></p>
<p class=MsoNormal style='margin-top:13.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>D</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>remot kan det f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rekomma att en fordons</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>gare (f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rare) som anv</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nder ett fordon med brukandef</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rbud och restf</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rd
skatt vid en poliskontroll inv</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nder att han
strax innan har betalat skatten men att detta inte har hunnit noteras i
registret. Enligt uppgifter fr</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>n polisen </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r det f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
n</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rvarande inte ovanligt att s</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>dana inv</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ndningar
g</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rs, med r</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>tt eller or</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>tt.
Vid skattebetalningar san g</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rs l</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ngt efter f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rfallodagen
kan kontrollm</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rke inte erh</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>llas omedelbart vid betalningen. Fordons</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>garen har heller inte skyldighet att vid f</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>rd medf</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ra
n</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>got bevis om att skatten har
betalats. Polisen har d</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rf</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r vid inv</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>ndningar fr</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>n fordons</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>gare
cm att skatten nyss har betalats sv</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>rt
att bed</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ma cm inv</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ndningarna kan vara riktiga eller inte.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Om beslut skall kunna fattas onedelbart ute p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> v</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>gen cm avskyltning
av ett oskattat fordon eller beslag av ett avskyltat fordon </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r det givetvis viktigt att tvivel inte kan uppkomna
om skatten har betalats eller inte. Problem i detta avseende kan uppst</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'> endast i de fall en fordons</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gare p</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>st</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r att skatten nyligen har betalats och att
betalningen har skett efter skattens f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rfallodag.
Vi anser d</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rf</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r att det b</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r f</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>reskrivas en skyldighet att vid f</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>rd
medf</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ra ett bevis cm att skatten har
betalats, or. betalningen har skett efter skattens f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rfallodag. Denna skyldighet b</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r g</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>lla till
dess att betalningen har hunnit noteras i bilregistret.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section165>
<p class=MsoNormal style='margin-bottom:106.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section166>
<p class=MsoNormal style='margin-left:1.0pt'><b><span style='font-family:Verdana'>Prop.
1981/82:225</span></b><b><span style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>65</span></b></p>
<p class=MsoNormal style='margin-top:16.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>6 SPECIAIMOrrVERING</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:16.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>I det f</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>ljande l</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>mnas en specialnotivering till vissa av de f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>reslagna f</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rfattnings</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>ndringarna. Vissa </span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>ndringar, son kotnmenterat:s p</span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>
annat st</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>lle i bet</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>nkandet eller san inte har ansetts kr</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>va s</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>rskilda
kommentarer, har utel</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>mnats.</span></p>
<p class=MsoNormal style='margin-top:17.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>1 Lag om </span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>ndring
i v</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>gtrafikskattelagen</span></p>
<p class=MsoNormal style='margin-top:17.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>16 och 21 </span><span style='font-size:8.0pt;font-family:
Verdana'>§§</span></p>
<p class=MsoNormal style='margin-top:14.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>I paragraferna f</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>resl</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>s undantag fr</span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>n
brukandef</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rbudet f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>r fordon med o-betald v</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>gtrafikskatt cm fordonet har f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rverkats. Motiveringen h</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>rf</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>r framg</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>r av avsnitt 5.3.3.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>33a </span><span style='font-size:8.0pt;font-family:Verdana'>§</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:16.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>I paragrafens f</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rsta
stycke anges f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>ruts</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>ttningarna f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>r att ett fordons
registreringsskyltar skall omh</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>ndertas. Omh</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>ndertagande skall ske cm brukandef</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rbud g</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>ller
p</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'> grund av att fordonsskatt eller
kilometerskatt inte har betalats. S</span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>dant
brukandef</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rbud g</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>ller enligt 16 och 21 </span><span style='font-size:
8.0pt;font-family:Verdana'>§§</span><span style='font-size:8.0pt;font-family:
Verdana'> inte cm skatten avser tid f</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>re
det n</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>rmast f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>reg</span><span style='font-size:8.0pt;font-family:
Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>ende skatte</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>ret och inte heller i fr</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>ga om skatt scm </span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>vilar
en tidigare </span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>gare av fordonet och som har fastst</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>llts genom beslut om efterbeskattning. Har ett
fordon f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rs</span><span style='font-size:
8.0pt;font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:
Verdana'>lts p</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'> exekutiv auktion g</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>ller inte brukandef</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>rbudet p</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'> grund av att s</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>dana skatter scm en tidigare </span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>gare </span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>r
skattskyldig f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>r inte har betalats. Brukandef</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rbudet kan ocks</span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>
annars cm s</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>rskilda sk</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>l f</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>religger h</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>vas genan beslut av RSV. Notering cm s</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>dana beslut g</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rs
i bilregistret.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:16.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>En ytterligare f</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>ruts</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>ttning f</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>r
att avskyltning skall f</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'> ske </span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>r att den skatt som har f</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rorsakat
brukandef</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rbudet har restf</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rts. D</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>rigenom
avses ingripandena kunna begr</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>nsas till-
mer allvarliga fall av </span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>vertr</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>delser av brukandef</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rbudet.
Restf</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>ring av v</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>gtrafikskatt sker enligt reglerna i uppb</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rdslagen (1953:272), scm enligt 30 </span><span
style='font-size:8.0pt;font-family:Verdana'>§</span><span style='font-size:
8.0pt;font-family:Verdana'> andra stycket VSL i till</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>npliga delar g</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>ller
v</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>gtrafikskatterna. Uppgift cm att
restf</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>ring har skett noteras i
bilregistiret.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>Fordon som </span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>r avst</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>llda </span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>r inte
skattepliktiga enligt VSL (2 </span><span style='font-size:8.0pt;font-family:
Verdana'>§</span><span style='font-size:8.0pt;font-family:Verdana'> f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rsta stycket), Brukandef</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rbud g</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>ller
inte f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>r ett avst</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>llt fordon enligt reglerna i VSL. An-</span></p>
<p class=MsoNormal style='margin-top:25.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><i><span style='font-size:8.0pt;
font-family:Verdana'>5 </span></i><i><span style='font-size:8.0pt;font-family:
Verdana'>Riksdagen 1981/82. I saml. Nr 225</span></i></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section167>
<p class=MsoNormal style='margin-bottom:12.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section168>
<p class=MsoNormal><b><span style='font-family:Verdana'>Prop. 1981/82:225</span></b><b><span
style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>66</span></b></p>
<p class=MsoNormal style='margin-top:11.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>v</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>nds fordonet medf</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>r detta i st</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>llet
straffp</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>f</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>ljd enligt 87 </span><span style='font-size:8.0pt;font-family:Verdana'>§</span><span
style='font-size:8.0pt;font-family:Verdana'> BRK (bortsett fr</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>n vissa speciella fall d</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>r det </span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>r
till</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>tet att anv</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>nda- ett avst</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>llt
fordon, se 37 </span><span style='font-size:8.0pt;font-family:Verdana'>§</span><span
style='font-size:8.0pt;font-family:Verdana'> BRK). Anv</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>nds ett avst</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>llt
fordon olovligen b</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>r avskyltning kunna ske cm v</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>gtrafikskatt har restf</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>rts f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>r fordonet och cm brukandef</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rbud skulle r</span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>da
f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>r det cm det var skattepliktigt. I
annat fall skulle en. fordons</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>gare genan
att avst</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>lla ett fordon med brukandef</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rbud enligt 'VSL kunna anv</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>nda fordonet utan risk f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>r avskyltning.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>I avsnitt 5.3.1 beskrivs de </span><span style='font-size:
8.0pt;font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:
Verdana'>tg</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>rder son b</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>r vidtas med registreringskyltarna f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>r det avskyltade fordonet.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:9.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>I paragrafens andra stycke anges att den polisman scm har
omh</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>ndertagit fordonets
registireringsskyltar i vissa fall kan medge att det f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rs till en uppst</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>llningsplats
e.d. De n</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>rmare f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>ruts</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>ttningarna h</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>rf</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>r beskrivs i
avsnitt 5.3.2, Bortsett fr</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>n denna anv</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>ndning f</span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>r
fordonet naturligtvis inte anv</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>ndas f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rr</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>n skatten
har betalats eller brukandef</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rbudet
annars har upph</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rt.</span></p>
<p class=MsoNormal style='margin-top:17.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>34 </span><span style='font-size:8.0pt;font-family:Verdana'>§</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>I paragrafen f</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>resl</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>s inf</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rd en n</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>jlighet att d</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>ma
till f</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>ngelse i de fall d</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'> ett avskyltat fordon anv</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>nds olovligen. Motiveringen h</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>rf</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>r fr</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>ng</span><span style='font-size:8.0pt;font-family:
Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>r av avsnitt
5.3,3,</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>34a </span><span style='font-size:8.0pt;font-family:Verdana'>§</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>1 paragrafen f</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>resl</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>s en n</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>jlighet
att f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rverka ett fordon scm har anv</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>ntis<br>
trots att det har avskyltats. Denna f</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rverkandebest</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>mmelse inneb</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>r
ocks</span><span style='font-size:8.0pt;font-family:Verdana'>å<br>
</span><span style='font-size:8.0pt;font-family:Verdana'>att beslagsbest</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>nmelserna i 27 kap, r</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>tteg</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>ngsbalken blir till</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>npliga. En<br>
n</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>rmare motivering till best</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>mmelserna finns i avsnitt 5.3.3.</span></p>
<p class=MsoNormal style='margin-top:16.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>2 F</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rordning
om </span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>ndring i v</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>gtrafikskattekung</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>relsen</span></p>
<p class=MsoNormal style='margin-top:17.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>27b </span><span style='font-size:8.0pt;font-family:Verdana'>§</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:17.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>I paragrafen f</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>resl</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>s att en skyldighet inf</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rs att medf</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>ra
bevis om att skatt har betalats om betalningen gjorts efter skattens f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rfallodag. En s</span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>dan
skyldighet b</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>r g</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>lla till dess att skattebetalningen har noterats i bilregistret. F.n.
utf</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>rdas inte skattekvitto i alla de
fall d</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'> ett</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section169>
<p class=MsoNormal style='margin-bottom:33.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section170>
<p class=MsoNormal style='margin-left:2.0pt'><b><span style='font-family:Verdana'>Prop.
1981/82:225</span></b><b><span style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>67</span></b></p>
<p class=MsoNormal style='margin-top:12.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>brukandef</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rbud upph</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>vs genan en inbetalning. Detta b</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>r enligt v</span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>r
mening ske, varf</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>r vissa sm</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>rre </span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>ndringar b</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>r g</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>ras i TSV:s
rutiner. Cm skattekvitto alltid utf</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>rdas-,
kan l</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>npligen stadgas att skyldigheten
att medf</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>ra bevis cm betalningen g</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>ller till dess att skattekvitto har erh</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>llits.</span></p>
<p class=MsoNormal style='margin-top:17.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>3 F</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rslag till f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rordning om </span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>ndring
i bilreqisterkung</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>relsen</span></p>
<p class=MsoNormal style='margin-top:18.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>21 </span><span style='font-size:8.0pt;font-family:Verdana'>§</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>I det f</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>reslagna
andra stycket inf</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rs en inskr</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>nkning i n</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>jligheten
att erh</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>lla duplettskyltar. Bl.a. f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>r att undvika att s</span><span style='font-size:
8.0pt;font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:
Verdana'>dana skyltar anskaffas f</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>r
att anv</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>ndas om fordonet skulle komma att
avskyltas b</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>r duplettiskyltar inte l</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>mnas ut an brukandef</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>rbud r</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>der f</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>r ett fordon p</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'> grund av obetalda skatter. Cm
fordonet </span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>r avst</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>llt b</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>r heller
inte duplettskyltar l</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>mnas ut cm det finns obetald v</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>gtrafikskatt som skulle ha f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>ranlett brukandef</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rbud
om fordonet hade varit skattepliktigt.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>Tredje stycket avser fall d</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>r ett fordon har blivit avs'K:i'ltat. N</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>r hinder not att bruka ett avskyltat fordon inte l</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>ngre f</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>religger
skall duplettskyltar l</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>mnas ut utan n</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>gra s</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>rskilda </span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>tg</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>rder fr</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>n </span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>garens sida.
</span><span style='font-size:8.0pt;font-family:Verdana'>Ä</span><span
style='font-size:8.0pt;font-family:Verdana'>r fordonet avst</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>llt b</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>r dock
duplettskyltar l</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>mnas ut f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rst efter s</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>rskild
ans</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>kan, efterson det utg</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>r avgift f</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>r
skyltarna och det kan finnas fall d</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>r
</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>garen inte mer </span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>nskar ta det avst</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>llda
fordonet i trafik. I vissa fall blir det on</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>digt
att l</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>mna ut duplettskyltar. De
ursprungliga registreringsskyltarna kan </span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>terl</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>mnas om de inte har hunnit f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rst</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>ras n</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>r skatten har betalats och fordonet </span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>ter f</span><span style='font-size:8.0pt;font-family:
Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>r anv</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>ndas.</span></p>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>24 </span><span style='font-size:8.0pt;font-family:Verdana'>§</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>I andra stycket f</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>resl</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>s vissa begr</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>nsningar
i m</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>jligheterna att l</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>mna ut provisoriska registreringsskyltar. Begr</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>nsningarna </span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>r
desamma san enligt det f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>reslagna andra stycket till 21 </span><span
style='font-size:8.0pt;font-family:Verdana'>§</span><span style='font-size:
8.0pt;font-family:Verdana'>, och motiveras p</span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>
samma s</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>tt san enligt detta f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rslag. Begr</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>nsningarna
inneb</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>r att polismyndigheten inte f</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>r l</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>mna ut
provisoriska registreringsskyltar utan att ha kontirollerat om brukandef</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rbud m.m. f</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>religger.
Kontrollen f</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>r g</span><span style='font-size:
8.0pt;font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:
Verdana'>ras genom uppgifterna i bilregistret.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:4.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>Tredje stycket avser fall d</span><span style='font-size:
8.0pt;font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:
Verdana'> ett fordon har blivit avskyltat. N</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>r
f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>ruts</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>ttningar f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>religger f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>r att l</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>mna
ut duplettskyltar f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>r det avskyltade</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section171>
<p class=MsoNormal style='margin-bottom:34.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section172>
<p class=MsoNormal style='margin-left:1.0pt'><b><span style='font-family:Verdana'>Prop,
1981/82:225</span></b><b><span style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>68</span></b></p>
<p class=MsoNormal style='margin-top:12.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>fordonet skall </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ven
provisoriska registreringsskyltar kunna l</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mnas
ut p</span><span style='font-size:9.0pt;font-family:Verdana'>å </span><span
style='font-size:9.0pt;font-family:Verdana'>beg</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>ran d</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rom. Att f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ruts</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>ttningarna </span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>r uppfyllda f</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r
kontrolleras i bilregistret. Eftersom det tar en viss tid innan
skattebetalningen hinner noteras i registret b</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>r emellertid provisoriska registreringsskyltar l</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>mnas ut om fordons</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>garen p</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> annat s</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>tt kan visa att skatten har betalats och att
fordonet </span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>terigen f</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r brukas. Kan fordons</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>garen visa ett kvitto varav framg</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r
att skatten </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>r betald, b</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r skyltar l</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>mnas
ut.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section173>
<p class=MsoNormal style='margin-bottom:178.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section174>
<p class=MsoNormal><b><span style='font-family:Verdana'>Prop. 1981/82:225</span></b></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-family:Verdana'>69</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section175>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:334.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Bilaaa 1</span></p>
<p class=MsoNormal style='margin-top:20.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:8.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Skatte</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r,
skatteperioder och uppb</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rdsm</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>nader f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r v</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>gtrafikskatt</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:35.0pt;margin-bottom:
0cm;margin-left:9.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Skatte</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>r,
skatteperioder och uppb</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rdsm</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>nader f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r visst fordon best</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ms efter slutsiffran i fordonets registreringsnummer
enligt f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>ljande uppst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>llning.</span></p>
<p class=MsoNormal style='margin-bottom:11.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0
style='margin-left:2.0pt;border-collapse:collapse'>
<tr style='height:14.4pt'>
<td width=52 valign=top style='width:38.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:14.4pt'>
<p class=MsoNormal style='margin-left:3.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>Slut-</span></p>
</td>
<td width=103 valign=top style='width:77.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:14.4pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>Skatte</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>r/</span></p>
</td>
<td width=138 valign=top style='width:103.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:14.4pt'>
<p class=MsoNormal style='margin-left:5.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>Fordonsskatt</span></p>
</td>
<td width=131 valign=top style='width:98.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:14.4pt'>
<p class=MsoNormal style='margin-left:9.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>Kilcmeterskatt</span></p>
</td>
<td width=100 valign=top style='width:74.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:14.4pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>Uppt</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rds-</span></p>
</td>
</tr>
<tr style='height:11.3pt'>
<td width=52 valign=top style='width:38.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.3pt'>
<p class=MsoNormal style='margin-left:3.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>siffra</span></p>
</td>
<td width=103 valign=top style='width:77.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.3pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>skatteperioder</span></p>
</td>
<td width=138 valign=top style='width:103.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=131 valign=top style='width:98.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=100 valign=top style='width:74.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.3pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>m</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>nad</span></p>
</td>
</tr>
<tr style='height:25.7pt'>
<td width=52 valign=top style='width:38.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:25.7pt'>
<p class=MsoNormal style='margin-left:4.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>1</span></p>
</td>
<td width=103 valign=top style='width:77.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:25.7pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>skatte</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>r:</span></p>
</td>
<td width=138 valign=top style='width:103.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:25.7pt'>
<p class=MsoNormal style='margin-left:4.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>maj-april</span></p>
</td>
<td width=131 valign=top style='width:98.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:25.7pt'>
<p class=MsoNormal style='margin-left:9.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>april-mars</span></p>
</td>
<td width=100 valign=top style='width:74.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:25.7pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>april</span></p>
</td>
</tr>
<tr style='height:8.9pt'>
<td width=52 valign=top style='width:38.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=103 valign=top style='width:77.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>skatteperioder:</span></p>
</td>
<td width=138 valign=top style='width:103.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal style='margin-left:4.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>maj-augusti</span></p>
</td>
<td width=131 valign=top style='width:98.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal style='margin-left:9.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>decenber-mars</span></p>
</td>
<td width=100 valign=top style='width:74.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>april</span></p>
</td>
</tr>
<tr style='height:8.9pt'>
<td width=52 valign=top style='width:38.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=103 valign=top style='width:77.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=138 valign=top style='width:103.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal style='margin-left:5.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>september-december</span></p>
</td>
<td width=131 valign=top style='width:98.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal style='margin-left:9.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>april-juni</span></p>
</td>
<td width=100 valign=top style='width:74.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>augusti</span></p>
</td>
</tr>
<tr style='height:11.3pt'>
<td width=52 valign=top style='width:38.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=103 valign=top style='width:77.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=138 valign=top style='width:103.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.3pt'>
<p class=MsoNormal style='margin-left:5.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>januari-april</span></p>
</td>
<td width=131 valign=top style='width:98.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.3pt'>
<p class=MsoNormal style='margin-left:9.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>juli-november</span></p>
</td>
<td width=100 valign=top style='width:74.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.3pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>december</span></p>
</td>
</tr>
<tr style='height:20.65pt'>
<td width=52 valign=top style='width:38.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:20.65pt'>
<p class=MsoNormal style='margin-left:3.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>2</span></p>
</td>
<td width=103 valign=top style='width:77.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:20.65pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>skatte</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>r:</span></p>
</td>
<td width=138 valign=top style='width:103.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:20.65pt'>
<p class=MsoNormal style='margin-left:5.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>juni-maj</span></p>
</td>
<td width=131 valign=top style='width:98.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:20.65pt'>
<p class=MsoNormal style='margin-left:9.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>maj-april</span></p>
</td>
<td width=100 valign=top style='width:74.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:20.65pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>maj</span></p>
</td>
</tr>
<tr style='height:9.35pt'>
<td width=52 valign=top style='width:38.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.35pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=103 valign=top style='width:77.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.35pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>skatteperioder:</span></p>
</td>
<td width=138 valign=top style='width:103.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.35pt'>
<p class=MsoNormal style='margin-left:5.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>juni-september</span></p>
</td>
<td width=131 valign=top style='width:98.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.35pt'>
<p class=MsoNormal style='margin-left:9.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>januari-april</span></p>
</td>
<td width=100 valign=top style='width:74.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.35pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>maj</span></p>
</td>
</tr>
<tr style='height:8.9pt'>
<td width=52 valign=top style='width:38.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=103 valign=top style='width:77.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=138 valign=top style='width:103.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal style='margin-left:4.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>oktober-januari</span></p>
</td>
<td width=131 valign=top style='width:98.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal style='margin-left:9.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>maj-augusti</span></p>
</td>
<td width=100 valign=top style='width:74.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>september</span></p>
</td>
</tr>
<tr style='height:11.05pt'>
<td width=52 valign=top style='width:38.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.05pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=103 valign=top style='width:77.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.05pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=138 valign=top style='width:103.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.05pt'>
<p class=MsoNormal style='margin-left:5.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>februari-maj</span></p>
</td>
<td width=131 valign=top style='width:98.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.05pt'>
<p class=MsoNormal style='margin-left:9.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>september-december</span></p>
</td>
<td width=100 valign=top style='width:74.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.05pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>januari</span></p>
</td>
</tr>
<tr style='height:20.4pt'>
<td width=52 valign=top style='width:38.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:20.4pt'>
<p class=MsoNormal style='margin-left:3.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>3</span></p>
</td>
<td width=103 valign=top style='width:77.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:20.4pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>skatte</span><span style='font-size:8.0pt;font-family:
Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>r:</span></p>
</td>
<td width=138 valign=top style='width:103.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:20.4pt'>
<p class=MsoNormal style='margin-left:5.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>juli-juni</span></p>
</td>
<td width=131 valign=top style='width:98.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:20.4pt'>
<p class=MsoNormal style='margin-left:9.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>juni-maj</span></p>
</td>
<td width=100 valign=top style='width:74.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:20.4pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>juni</span></p>
</td>
</tr>
<tr style='height:9.1pt'>
<td width=52 valign=top style='width:38.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=103 valign=top style='width:77.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>skatteperioder:</span></p>
</td>
<td width=138 valign=top style='width:103.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal style='margin-left:5.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>juli-oktober</span></p>
</td>
<td width=131 valign=top style='width:98.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal style='margin-left:9.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>februari-maj</span></p>
</td>
<td width=100 valign=top style='width:74.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>juni</span></p>
</td>
</tr>
<tr style='height:9.1pt'>
<td width=52 valign=top style='width:38.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=103 valign=top style='width:77.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=138 valign=top style='width:103.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal style='margin-left:5.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>november-februari</span></p>
</td>
<td width=131 valign=top style='width:98.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal style='margin-left:9.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>juni-september</span></p>
</td>
<td width=100 valign=top style='width:74.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>oktober</span></p>
</td>
</tr>
<tr style='height:11.3pt'>
<td width=52 valign=top style='width:38.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=103 valign=top style='width:77.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=138 valign=top style='width:103.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.3pt'>
<p class=MsoNormal style='margin-left:4.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>mars-juni</span></p>
</td>
<td width=131 valign=top style='width:98.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.3pt'>
<p class=MsoNormal style='margin-left:9.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>oktober-januari</span></p>
</td>
<td width=100 valign=top style='width:74.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.3pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>februari</span></p>
</td>
</tr>
<tr style='height:20.4pt'>
<td width=52 valign=top style='width:38.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:20.4pt'>
<p class=MsoNormal style='margin-left:3.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>4</span></p>
</td>
<td width=103 valign=top style='width:77.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:20.4pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>skatte</span><span style='font-size:8.0pt;font-family:
Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>r:</span></p>
</td>
<td width=138 valign=top style='width:103.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:20.4pt'>
<p class=MsoNormal style='margin-left:5.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>september-augusti</span></p>
</td>
<td width=131 style='width:98.4pt;padding:0cm 2.0pt 0cm 2.0pt;height:20.4pt'>
<p class=MsoNormal style='margin-left:10.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>juli-juni</span></p>
</td>
<td width=100 valign=top style='width:74.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:20.4pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>augusti</span></p>
</td>
</tr>
<tr style='height:9.1pt'>
<td width=52 valign=top style='width:38.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=103 valign=top style='width:77.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>skatteperioder:</span></p>
</td>
<td width=138 valign=top style='width:103.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal style='margin-left:5.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>september-december</span></p>
</td>
<td width=131 valign=top style='width:98.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal style='margin-left:9.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>april-juni</span></p>
</td>
<td width=100 valign=top style='width:74.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>augusti</span></p>
</td>
</tr>
<tr style='height:9.1pt'>
<td width=52 valign=top style='width:38.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=103 valign=top style='width:77.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=138 valign=top style='width:103.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal style='margin-left:5.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>januari-april</span></p>
</td>
<td width=131 valign=top style='width:98.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal style='margin-left:9.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>juli-novenber</span></p>
</td>
<td width=100 valign=top style='width:74.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>december</span></p>
</td>
</tr>
<tr style='height:11.3pt'>
<td width=52 valign=top style='width:38.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=103 valign=top style='width:77.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=138 valign=top style='width:103.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.3pt'>
<p class=MsoNormal style='margin-left:4.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>maj-augusti</span></p>
</td>
<td width=131 valign=top style='width:98.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.3pt'>
<p class=MsoNormal style='margin-left:9.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>december-mars</span></p>
</td>
<td width=100 valign=top style='width:74.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.3pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>april</span></p>
</td>
</tr>
<tr style='height:20.65pt'>
<td width=52 valign=top style='width:38.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:20.65pt'>
<p class=MsoNormal style='margin-left:3.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>5</span></p>
</td>
<td width=103 valign=top style='width:77.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:20.65pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>skatte</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>r:</span></p>
</td>
<td width=138 valign=top style='width:103.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:20.65pt'>
<p class=MsoNormal style='margin-left:4.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>ok tober-september</span></p>
</td>
<td width=131 valign=top style='width:98.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:20.65pt'>
<p class=MsoNormal style='margin-left:9.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>september-augusti</span></p>
</td>
<td width=100 valign=top style='width:74.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:20.65pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>september</span></p>
</td>
</tr>
<tr style='height:8.65pt'>
<td width=52 valign=top style='width:38.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.65pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=103 valign=top style='width:77.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.65pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>skatteperioder:</span></p>
</td>
<td width=138 valign=top style='width:103.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.65pt'>
<p class=MsoNormal style='margin-left:4.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>oktober-januari</span></p>
</td>
<td width=131 valign=top style='width:98.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.65pt'>
<p class=MsoNormal style='margin-left:8.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>maj-augusti</span></p>
</td>
<td width=100 valign=top style='width:74.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.65pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>september</span></p>
</td>
</tr>
<tr style='height:8.65pt'>
<td width=52 valign=top style='width:38.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.65pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=103 valign=top style='width:77.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.65pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=138 valign=top style='width:103.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.65pt'>
<p class=MsoNormal style='margin-left:5.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>februari-maj</span></p>
</td>
<td width=131 valign=top style='width:98.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.65pt'>
<p class=MsoNormal style='margin-left:9.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>september-december</span></p>
</td>
<td width=100 valign=top style='width:74.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.65pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>januari</span></p>
</td>
</tr>
<tr style='height:11.3pt'>
<td width=52 valign=top style='width:38.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=103 valign=top style='width:77.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=138 valign=top style='width:103.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.3pt'>
<p class=MsoNormal style='margin-left:4.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>juni-september</span></p>
</td>
<td width=131 valign=top style='width:98.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.3pt'>
<p class=MsoNormal style='margin-left:9.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>januari-april</span></p>
</td>
<td width=100 valign=top style='width:74.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.3pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>maj</span></p>
</td>
</tr>
<tr style='height:19.7pt'>
<td width=52 valign=top style='width:38.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:19.7pt'>
<p class=MsoNormal style='margin-left:3.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>6</span></p>
</td>
<td width=103 valign=top style='width:77.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:19.7pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>skatte</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>r:</span></p>
</td>
<td width=138 valign=top style='width:103.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:19.7pt'>
<p class=MsoNormal style='margin-left:4.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>december-november</span></p>
</td>
<td width=131 valign=top style='width:98.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:19.7pt'>
<p class=MsoNormal style='margin-left:9.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>november-ok tober</span></p>
</td>
<td width=100 valign=top style='width:74.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:19.7pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>november</span></p>
</td>
</tr>
<tr style='height:9.1pt'>
<td width=52 valign=top style='width:38.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=103 valign=top style='width:77.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>skatteperioder:</span></p>
</td>
<td width=138 valign=top style='width:103.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal style='margin-left:4.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>december-mars</span></p>
</td>
<td width=131 valign=top style='width:98.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal style='margin-left:9.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>juli-oktnber</span></p>
</td>
<td width=100 valign=top style='width:74.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>november</span></p>
</td>
</tr>
<tr style='height:8.9pt'>
<td width=52 valign=top style='width:38.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=103 valign=top style='width:77.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=138 valign=top style='width:103.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal style='margin-left:4.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>april-juli</span></p>
</td>
<td width=131 valign=top style='width:98.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal style='margin-left:9.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>november-februari</span></p>
</td>
<td width=100 valign=top style='width:74.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>mars</span></p>
</td>
</tr>
<tr style='height:11.3pt'>
<td width=52 valign=top style='width:38.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=103 valign=top style='width:77.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=138 valign=top style='width:103.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.3pt'>
<p class=MsoNormal style='margin-left:4.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>augusti-november</span></p>
</td>
<td width=131 valign=top style='width:98.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.3pt'>
<p class=MsoNormal style='margin-left:8.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>mars-juni</span></p>
</td>
<td width=100 valign=top style='width:74.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.3pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>augusti</span></p>
</td>
</tr>
<tr style='height:19.45pt'>
<td width=52 valign=top style='width:38.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:19.45pt'>
<p class=MsoNormal style='margin-left:3.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>7</span></p>
</td>
<td width=103 valign=top style='width:77.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:19.45pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>skatte</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>r:</span></p>
</td>
<td width=138 valign=top style='width:103.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:19.45pt'>
<p class=MsoNormal style='margin-left:4.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>j anuar i-december</span></p>
</td>
<td width=131 valign=top style='width:98.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:19.45pt'>
<p class=MsoNormal style='margin-left:9.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>december-november</span></p>
</td>
<td width=100 valign=top style='width:74.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:19.45pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>december</span></p>
</td>
</tr>
<tr style='height:9.6pt'>
<td width=52 valign=top style='width:38.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.6pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=103 valign=top style='width:77.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.6pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>skatteperioder:</span></p>
</td>
<td width=138 valign=top style='width:103.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.6pt'>
<p class=MsoNormal style='margin-left:4.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>januari-april</span></p>
</td>
<td width=131 valign=top style='width:98.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.6pt'>
<p class=MsoNormal style='margin-left:9.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>juli-november</span></p>
</td>
<td width=100 valign=top style='width:74.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.6pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>december</span></p>
</td>
</tr>
<tr style='height:8.9pt'>
<td width=52 valign=top style='width:38.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=103 valign=top style='width:77.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=138 valign=top style='width:103.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal style='margin-left:4.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>maj-augusti</span></p>
</td>
<td width=131 valign=top style='width:98.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal style='margin-left:8.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>december-mars</span></p>
</td>
<td width=100 valign=top style='width:74.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>april</span></p>
</td>
</tr>
<tr style='height:11.3pt'>
<td width=52 valign=top style='width:38.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=103 valign=top style='width:77.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=138 valign=top style='width:103.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.3pt'>
<p class=MsoNormal style='margin-left:4.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>september-december</span></p>
</td>
<td width=131 valign=top style='width:98.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.3pt'>
<p class=MsoNormal style='margin-left:9.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>april-juni</span></p>
</td>
<td width=100 valign=top style='width:74.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.3pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>augusti</span></p>
</td>
</tr>
<tr style='height:19.9pt'>
<td width=52 valign=top style='width:38.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:19.9pt'>
<p class=MsoNormal style='margin-left:3.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>8</span></p>
</td>
<td width=103 valign=top style='width:77.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:19.9pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>skatte</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>r:</span></p>
</td>
<td width=138 valign=top style='width:103.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:19.9pt'>
<p class=MsoNormal style='margin-left:5.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>februar i-j anuar i</span></p>
</td>
<td width=131 valign=top style='width:98.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:19.9pt'>
<p class=MsoNormal style='margin-left:9.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>j anuar i-december</span></p>
</td>
<td width=100 valign=top style='width:74.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:19.9pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>januari</span></p>
</td>
</tr>
<tr style='height:9.6pt'>
<td width=52 valign=top style='width:38.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.6pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=103 valign=top style='width:77.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.6pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>skatteperioder:</span></p>
</td>
<td width=138 valign=top style='width:103.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.6pt'>
<p class=MsoNormal style='margin-left:5.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>februari-maj</span></p>
</td>
<td width=131 valign=top style='width:98.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.6pt'>
<p class=MsoNormal style='margin-left:9.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>september-december</span></p>
</td>
<td width=100 valign=top style='width:74.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.6pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>januari</span></p>
</td>
</tr>
<tr style='height:9.35pt'>
<td width=52 valign=top style='width:38.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.35pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=103 valign=top style='width:77.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.35pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=138 valign=top style='width:103.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.35pt'>
<p class=MsoNormal style='margin-left:4.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>juni-september</span></p>
</td>
<td width=131 valign=top style='width:98.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.35pt'>
<p class=MsoNormal style='margin-left:9.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>januari-april</span></p>
</td>
<td width=100 valign=top style='width:74.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.35pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>maj</span></p>
</td>
</tr>
<tr style='height:9.6pt'>
<td width=52 valign=top style='width:38.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.6pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=103 valign=top style='width:77.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.6pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=138 valign=top style='width:103.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.6pt'>
<p class=MsoNormal style='margin-left:4.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>oktober-januari</span></p>
</td>
<td width=131 valign=top style='width:98.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.6pt'>
<p class=MsoNormal style='margin-left:8.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>maj-augusti</span></p>
</td>
<td width=100 valign=top style='width:74.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.6pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>september</span></p>
</td>
</tr>
</table>
<p class=MsoNormal style='margin-top:26.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:9.0pt;margin-bottom:.0001pt'><i><span style='font-size:8.0pt;
font-family:Verdana'>6 </span></i><i><span style='font-size:8.0pt;font-family:
Verdana'>Riksdagen 1981/82. I saml. Nr 225</span></i></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section176>
<p class=MsoNormal style='margin-bottom:14.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section177>
<p class=MsoNormal><b><span style='font-family:Verdana'>Prop. 1981/82:225</span></b></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-family:Verdana'>70</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section178>
<p class=MsoNormal style='margin-bottom:14.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0
style='margin-left:2.0pt;border-collapse:collapse'>
<tr style='height:15.1pt'>
<td width=52 valign=top style='width:38.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.1pt'>
<p class=MsoNormal style='margin-left:3.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>Slut-</span></p>
</td>
<td width=104 valign=top style='width:77.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.1pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>Skatte</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>r/</span></p>
</td>
<td width=135 valign=top style='width:101.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.1pt'>
<p class=MsoNormal style='margin-left:4.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>Fordonsskatt</span></p>
</td>
<td width=132 valign=top style='width:99.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.1pt'>
<p class=MsoNormal style='margin-left:11.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>Kilometerskatt</span></p>
</td>
<td width=102 valign=top style='width:76.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.1pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>Uppb</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rds-</span></p>
</td>
</tr>
<tr style='height:10.8pt'>
<td width=52 valign=top style='width:38.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.8pt'>
<p class=MsoNormal style='margin-left:3.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>siffra</span></p>
</td>
<td width=104 valign=top style='width:77.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.8pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>skatteperioder</span></p>
</td>
<td width=135 valign=top style='width:101.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.8pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=132 valign=top style='width:99.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.8pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=102 valign=top style='width:76.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.8pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>m</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>nad</span></p>
</td>
</tr>
<tr style='height:24.95pt'>
<td width=52 valign=top style='width:38.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:24.95pt'>
<p class=MsoNormal style='margin-left:3.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>9</span></p>
</td>
<td width=104 valign=top style='width:77.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:24.95pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>skatte</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>r:</span></p>
</td>
<td width=135 valign=top style='width:101.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:24.95pt'>
<p class=MsoNormal style='margin-left:4.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>mars-februari</span></p>
</td>
<td width=132 valign=top style='width:99.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:24.95pt'>
<p class=MsoNormal style='margin-left:12.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>februari-januari</span></p>
</td>
<td width=102 valign=top style='width:76.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:24.95pt'>
<p class=MsoNormal style='margin-left:3.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>februari</span></p>
</td>
</tr>
<tr style='height:30.25pt'>
<td width=52 valign=top style='width:38.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:30.25pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=104 valign=top style='width:77.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:30.25pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>skatteperioder:</span></p>
</td>
<td width=135 valign=top style='width:101.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:30.25pt'>
<p class=MsoNormal style='margin-left:4.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>mars-juni</span></p>
<p class=MsoNormal style='margin-left:4.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>juli-oktober</span></p>
<p class=MsoNormal style='margin-left:4.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>november-februari</span></p>
</td>
<td width=132 valign=top style='width:99.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:30.25pt'>
<p class=MsoNormal style='margin-top:0cm;margin-right:9.0pt;margin-bottom:
0cm;margin-left:12.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>oktober-januari februari-maj j uni-september</span></p>
</td>
<td width=102 valign=top style='width:76.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:30.25pt'>
<p class=MsoNormal style='margin-left:3.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>februari</span></p>
<p class=MsoNormal style='margin-left:3.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>juni</span></p>
<p class=MsoNormal style='margin-left:3.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>oktober</span></p>
</td>
</tr>
<tr style='height:19.7pt'>
<td width=52 valign=top style='width:38.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:19.7pt'>
<p class=MsoNormal style='margin-left:3.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>0</span></p>
</td>
<td width=104 valign=top style='width:77.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:19.7pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>skatte</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>r:</span></p>
</td>
<td width=135 valign=top style='width:101.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:19.7pt'>
<p class=MsoNormal style='margin-left:4.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>april-mars</span></p>
</td>
<td width=132 valign=top style='width:99.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:19.7pt'>
<p class=MsoNormal style='margin-left:12.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>mars-februari</span></p>
</td>
<td width=102 valign=top style='width:76.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:19.7pt'>
<p class=MsoNormal style='margin-left:3.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>mars</span></p>
</td>
</tr>
<tr style='height:47.5pt'>
<td width=52 valign=top style='width:38.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:47.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=104 valign=top style='width:77.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:47.5pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>skatteperioder:</span></p>
</td>
<td width=135 valign=top style='width:101.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:47.5pt'>
<p class=MsoNormal style='margin-left:4.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>april-juli</span></p>
<p class=MsoNormal style='margin-left:4.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>augusti-november</span></p>
<p class=MsoNormal style='margin-left:4.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>december-mars</span></p>
</td>
<td width=132 valign=top style='width:99.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:47.5pt'>
<p class=MsoNormal style='margin-left:11.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>november-februari mars-juni juli-oktober</span></p>
</td>
<td width=102 valign=top style='width:76.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:47.5pt'>
<p class=MsoNormal style='margin-left:3.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>mars</span></p>
<p class=MsoNormal style='margin-left:3.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>augusti</span></p>
<p class=MsoNormal style='margin-left:3.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>november</span></p>
</td>
</tr>
</table>
<p class=MsoNormal style='margin-top:15.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:9.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Sista m</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>naden i
varje skatteperiod f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r kilcmeterskatt betecknas avst</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>nplingsm</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>nad.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section179>
<p class=MsoNormal style='margin-bottom:151.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section180>
<p class=MsoNormal style='margin-top:11.0pt'><b><span style='font-family:Verdana'>Prop.
1981/82:225</span></b></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='text-indent:7.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>71 Bilaga 2</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section181>
<p class=MsoNormal style='margin-top:11.0pt;margin-right:86.0pt;margin-bottom:
0cm;margin-left:65.0pt;margin-bottom:.0001pt;text-indent:-59.0pt'><span
style='font-size:9.0pt;font-family:Verdana'>Tabell 1 Antal debiteringar, p</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>minnelser och restf</span><span style='font-size:
9.0pt;font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:
Verdana'>ringar avseeride v</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>gtrafikskatt
</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ren 1977 - 1980.</span></p>
<p class=MsoNormal style='margin-bottom:20.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0
style='margin-left:2.0pt;border-collapse:collapse'>
<tr style='height:16.3pt'>
<td width=490 colspan=11 valign=top style='width:367.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.3pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>Fordonsskatt</span></p>
</td>
</tr>
<tr style='height:22.8pt'>
<td width=46 valign=top style='width:34.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:22.8pt'>
<p class=MsoNormal><b><span style='font-size:11.0pt;font-family:Verdana'>Ar</span></b></p>
</td>
<td width=168 colspan=4 valign=top style='width:126.25pt;padding:0cm 2.0pt 0cm 2.0pt;
height:22.8pt'>
<p class=MsoNormal style='margin-left:6.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>Antal debiteringar (ordinarie och tillf</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>llig</span></p>
</td>
<td width=56 valign=top style='width:41.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:22.8pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>uppb</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rd)</span></p>
</td>
<td width=111 colspan=2 valign=top style='width:83.0pt;padding:0cm 2.0pt 0cm 2.0pt;
height:22.8pt'>
<p class=MsoNormal style='margin-top:0cm;margin-right:22.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>P</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>minnelser antal %</span></p>
</td>
<td width=109 colspan=3 valign=top style='width:81.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:22.8pt'>
<p class=MsoNormal style='margin-right:17.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>Ftestf</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>ringar
antal %</span></p>
</td>
</tr>
<tr style='height:18.25pt'>
<td width=46 valign=top style='width:34.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:18.25pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>1977</span></p>
</td>
<td width=49 valign=top style='width:36.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:18.25pt'>
<p class=MsoNormal style='margin-left:6.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>4 650</span></p>
</td>
<td width=69 valign=top style='width:51.6pt;padding:0cm 2.0pt 0cm 2.0pt;
height:18.25pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>000</span></p>
</td>
<td width=21 valign=top style='width:16.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:18.25pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=29 valign=top style='width:21.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:18.25pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=56 valign=top style='width:41.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:18.25pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=55 valign=top style='width:41.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:18.25pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>151 000</span></p>
</td>
<td width=55 valign=top style='width:41.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:18.25pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>,2</span></p>
</td>
<td width=23 valign=top style='width:17.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:18.25pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>89</span></p>
</td>
<td width=27 valign=top style='width:20.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:18.25pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>000</span></p>
</td>
<td width=59 valign=top style='width:44.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:18.25pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>1,9</span></p>
</td>
</tr>
<tr style='height:13.7pt'>
<td width=46 valign=top style='width:34.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>1978</span></p>
</td>
<td width=49 valign=top style='width:36.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:6.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>4 715</span></p>
</td>
<td width=69 valign=top style='width:51.6pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>000</span></p>
</td>
<td width=21 valign=top style='width:16.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=29 valign=top style='width:21.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=56 valign=top style='width:41.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=55 valign=top style='width:41.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>156 000</span></p>
</td>
<td width=55 valign=top style='width:41.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>3,3</span></p>
</td>
<td width=23 valign=top style='width:17.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>88</span></p>
</td>
<td width=27 valign=top style='width:20.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>000</span></p>
</td>
<td width=59 valign=top style='width:44.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>1,9</span></p>
</td>
</tr>
<tr style='height:13.7pt'>
<td width=46 valign=top style='width:34.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>1979</span></p>
</td>
<td width=49 valign=top style='width:36.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:6.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>4 858</span></p>
</td>
<td width=69 valign=top style='width:51.6pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>000</span></p>
</td>
<td width=21 valign=top style='width:16.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=29 valign=top style='width:21.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=56 valign=top style='width:41.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=55 valign=top style='width:41.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>152 000</span></p>
</td>
<td width=55 valign=top style='width:41.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>3,1</span></p>
</td>
<td width=23 valign=top style='width:17.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>88</span></p>
</td>
<td width=27 valign=top style='width:20.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>000</span></p>
</td>
<td width=59 valign=top style='width:44.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>1,8</span></p>
</td>
</tr>
<tr style='height:16.3pt'>
<td width=46 valign=top style='width:34.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.3pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>1980</span></p>
</td>
<td width=49 valign=top style='width:36.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.3pt'>
<p class=MsoNormal style='margin-left:6.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>4 833</span></p>
</td>
<td width=69 valign=top style='width:51.6pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.3pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>000</span></p>
</td>
<td width=21 valign=top style='width:16.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=29 valign=top style='width:21.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=56 valign=top style='width:41.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=55 valign=top style='width:41.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.3pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>157 000</span></p>
</td>
<td width=55 valign=top style='width:41.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.3pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>3,2</span></p>
</td>
<td width=23 valign=top style='width:17.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.3pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>91</span></p>
</td>
<td width=27 valign=top style='width:20.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.3pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>000</span></p>
</td>
<td width=59 valign=top style='width:44.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.3pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>1,9</span></p>
</td>
</tr>
<tr style='height:16.55pt'>
<td width=490 colspan=11 valign=top style='width:367.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.55pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>Kilcmeterskatt</span></p>
</td>
</tr>
<tr style='height:59.75pt'>
<td width=46 valign=top style='width:34.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:59.75pt'>
<p class=MsoNormal><b><span style='font-size:11.0pt;font-family:Verdana'>Ar</span></b></p>
</td>
<td width=118 colspan=2 valign=top style='width:88.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:59.75pt'>
<p class=MsoNormal style='margin-left:6.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>Anta], debiteringar p</span><span style='font-size:
8.0pt;font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:
Verdana'> grundval av uppgift p</span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>
avl</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>mnade st</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>npelkort</span></p>
</td>
<td width=106 colspan=3 valign=top style='width:79.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:59.75pt'>
<p class=MsoNormal style='margin-right:1.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>Antal sk</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>nsm</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>ssiga debiteringar</span></p>
</td>
<td width=111 colspan=2 valign=top style='width:83.0pt;padding:0cm 2.0pt 0cm 2.0pt;
height:59.75pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>P</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>minnelser antal % av</span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>totala antalet debite-rinaar</span></p>
</td>
<td width=50 colspan=2 valign=top style='width:37.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:59.75pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>Restf</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>r antal</span></p>
</td>
<td width=59 valign=top style='width:44.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:59.75pt'>
<p class=MsoNormal style='margin-top:0cm;margin-right:2.0pt;margin-bottom:
0cm;margin-left:4.0pt;margin-bottom:.0001pt;text-indent:-4.0pt'><span
style='font-size:8.0pt;font-family:Verdana'>ingar % av totala antalet debiteringar</span></p>
</td>
</tr>
<tr style='height:15.6pt'>
<td width=46 valign=top style='width:34.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.6pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>1977</span></p>
</td>
<td width=49 valign=top style='width:36.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.6pt'>
<p class=MsoNormal style='margin-left:15.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>870</span></p>
</td>
<td width=69 valign=top style='width:51.6pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.6pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>000</span></p>
</td>
<td width=21 valign=top style='width:16.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.6pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>27</span></p>
</td>
<td width=29 valign=top style='width:21.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.6pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>000</span></p>
</td>
<td width=56 valign=top style='width:41.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.6pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=55 valign=top style='width:41.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.6pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>40 000</span></p>
</td>
<td width=55 valign=top style='width:41.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.6pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>4,5</span></p>
</td>
<td width=23 valign=top style='width:17.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.6pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>30</span></p>
</td>
<td width=27 valign=top style='width:20.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.6pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>000</span></p>
</td>
<td width=59 valign=top style='width:44.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.6pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>3,3</span></p>
</td>
</tr>
<tr style='height:13.7pt'>
<td width=46 valign=top style='width:34.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>1978</span></p>
</td>
<td width=49 valign=top style='width:36.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:16.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>906</span></p>
</td>
<td width=69 valign=top style='width:51.6pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>000</span></p>
</td>
<td width=21 valign=top style='width:16.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>25</span></p>
</td>
<td width=29 valign=top style='width:21.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>000</span></p>
</td>
<td width=56 valign=top style='width:41.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=55 valign=top style='width:41.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>43 000</span></p>
</td>
<td width=55 valign=top style='width:41.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>4,6</span></p>
</td>
<td width=23 valign=top style='width:17.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>30</span></p>
</td>
<td width=27 valign=top style='width:20.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>000</span></p>
</td>
<td width=59 valign=top style='width:44.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>3,2</span></p>
</td>
</tr>
<tr style='height:13.7pt'>
<td width=46 valign=top style='width:34.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>1979</span></p>
</td>
<td width=49 valign=top style='width:36.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:16.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>889</span></p>
</td>
<td width=69 valign=top style='width:51.6pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>000</span></p>
</td>
<td width=21 valign=top style='width:16.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>27</span></p>
</td>
<td width=29 valign=top style='width:21.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>000</span></p>
</td>
<td width=56 valign=top style='width:41.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=55 valign=top style='width:41.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>40 000</span></p>
</td>
<td width=55 valign=top style='width:41.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>4,4</span></p>
</td>
<td width=23 valign=top style='width:17.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>30</span></p>
</td>
<td width=27 valign=top style='width:20.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>000</span></p>
</td>
<td width=59 valign=top style='width:44.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>3,3</span></p>
</td>
</tr>
<tr style='height:17.75pt'>
<td width=46 valign=top style='width:34.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:17.75pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>1980</span></p>
</td>
<td width=49 valign=top style='width:36.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:17.75pt'>
<p class=MsoNormal style='margin-left:16.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>745</span></p>
</td>
<td width=69 valign=top style='width:51.6pt;padding:0cm 2.0pt 0cm 2.0pt;
height:17.75pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>000</span></p>
</td>
<td width=21 valign=top style='width:16.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:17.75pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>23</span></p>
</td>
<td width=29 valign=top style='width:21.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:17.75pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>000</span></p>
</td>
<td width=56 valign=top style='width:41.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:17.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=55 valign=top style='width:41.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:17.75pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>38 000</span></p>
</td>
<td width=55 valign=top style='width:41.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:17.75pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>4,9</span></p>
</td>
<td width=23 valign=top style='width:17.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:17.75pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>26</span></p>
</td>
<td width=27 valign=top style='width:20.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:17.75pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>000</span></p>
</td>
<td width=59 valign=top style='width:44.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:17.75pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>3,4</span></p>
</td>
</tr>
</table>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section182>
<p class=MsoNormal style='margin-bottom:105.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section183>
<p class=MsoNormal style='margin-top:1.0pt'><b><span style='font-family:Verdana'>Prop.
1981/82:225</span></b></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><b><span style='font-size:11.0pt;font-family:Verdana'>72</span></b></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section184>
<p class=MsoNormal style='margin-top:11.0pt;margin-right:35.0pt;margin-bottom:
0cm;margin-left:65.0pt;margin-bottom:.0001pt;text-indent:-59.0pt'><span
style='font-size:9.0pt;font-family:Verdana'>Tabell 2 Antal fordon f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r vilka brukandef</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rbud
p</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'> grund av obetald v</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>gtrafikskatt g</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>llde
den 7 mars 1981 , m.m.</span></p>
<p class=MsoNormal style='margin-bottom:11.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0
style='margin-left:2.0pt;border-collapse:collapse'>
<tr style='height:17.5pt'>
<td width=94 valign=top style='width:70.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:17.5pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>1</span></p>
</td>
<td width=39 valign=top style='width:29.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:17.5pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>2</span></p>
</td>
<td width=36 valign=top style='width:27.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:17.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=36 valign=top style='width:26.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:17.5pt'>
<p class=MsoNormal style='margin-left:10.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>3</span></p>
</td>
<td width=28 valign=top style='width:20.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:17.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=43 valign=top style='width:32.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:17.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=26 valign=top style='width:19.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:17.5pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>4</span></p>
</td>
<td width=26 valign=top style='width:19.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:17.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=37 valign=top style='width:27.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:17.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=21 valign=top style='width:16.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:17.5pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>5</span></p>
</td>
<td width=37 valign=top style='width:27.6pt;padding:0cm 2.0pt 0cm 2.0pt;
height:17.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=60 valign=top style='width:45.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:17.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:10.55pt'>
<td width=94 valign=top style='width:70.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.55pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>Pordonsslag</span></p>
</td>
<td width=39 valign=top style='width:29.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.55pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>Antal</span></p>
</td>
<td width=36 valign=top style='width:27.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.55pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>regi-</span></p>
</td>
<td width=107 colspan=3 valign=top style='width:79.95pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.55pt'>
<p class=MsoNormal style='margin-left:9.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>Fordon med</span></p>
</td>
<td width=88 colspan=3 valign=top style='width:66.25pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.55pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>Fordon med</span></p>
</td>
<td width=118 colspan=3 valign=top style='width:88.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.55pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>Fordon
med brukan-|</span></p>
</td>
</tr>
<tr style='height:9.1pt'>
<td width=94 valign=top style='width:70.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=75 colspan=2 valign=top style='width:56.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>strerade
ej</span></p>
</td>
<td width=107 colspan=3 valign=top style='width:79.95pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal style='margin-left:9.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>brukandef</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>r-</span></p>
</td>
<td width=88 colspan=3 valign=top style='width:66.25pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>restf</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rd</span></p>
</td>
<td width=58 colspan=2 valign=top style='width:43.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>def</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rbud</span></p>
</td>
<td width=60 valign=top style='width:45.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>p.g.a.
o-</span></p>
</td>
</tr>
<tr style='height:8.9pt'>
<td width=94 valign=top style='width:70.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=75 colspan=2 valign=top style='width:56.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>avst</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>llda</span></p>
</td>
<td width=63 colspan=2 valign=top style='width:47.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal style='margin-left:9.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>bud p.g</span></p>
</td>
<td width=43 valign=top style='width:32.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>.a.</span></p>
</td>
<td width=51 colspan=2 valign=top style='width:38.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>skatt</span></p>
</td>
<td width=37 valign=top style='width:27.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=118 colspan=3 valign=top style='width:88.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>betald
skatt scm</span></p>
</td>
</tr>
<tr style='height:9.1pt'>
<td width=94 valign=top style='width:70.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=75 colspan=2 valign=top style='width:56.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>fordon</span></p>
</td>
<td width=63 colspan=2 valign=top style='width:47.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal style='margin-left:9.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>obetald</span></p>
</td>
<td width=43 valign=top style='width:32.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>skatt</span></p>
</td>
<td width=26 valign=top style='width:19.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=26 valign=top style='width:19.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=37 valign=top style='width:27.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=118 colspan=3 valign=top style='width:88.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>hade
giltig tra-</span></p>
</td>
</tr>
<tr style='height:12.0pt'>
<td width=94 valign=top style='width:70.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:12.0pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=39 valign=top style='width:29.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:12.0pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=36 valign=top style='width:27.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:12.0pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=36 valign=top style='width:26.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:12.0pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=28 valign=top style='width:20.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:12.0pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=43 valign=top style='width:32.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:12.0pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=26 valign=top style='width:19.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:12.0pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=26 valign=top style='width:19.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:12.0pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=37 valign=top style='width:27.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:12.0pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=118 colspan=3 valign=top style='width:88.8pt;padding:0cm 2.0pt 0cm 2.0pt;
height:12.0pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>fikf</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rs</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>kring</span></p>
</td>
</tr>
<tr style='height:11.05pt'>
<td width=94 valign=top style='width:70.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.05pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=39 valign=top style='width:29.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.05pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=36 valign=top style='width:27.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.05pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=63 colspan=2 valign=top style='width:47.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.05pt'>
<p class=MsoNormal style='margin-left:10.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>antal</span></p>
</td>
<td width=43 valign=top style='width:32.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.05pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>%</span></p>
</td>
<td width=51 colspan=2 valign=top style='width:38.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.05pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>antal</span></p>
</td>
<td width=37 valign=top style='width:27.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.05pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>% av</span></p>
</td>
<td width=58 colspan=2 valign=top style='width:43.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.05pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>antal %</span></p>
</td>
<td width=60 valign=top style='width:45.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.05pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>av</span></p>
</td>
</tr>
<tr style='height:8.9pt'>
<td width=94 valign=top style='width:70.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=39 valign=top style='width:29.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=36 valign=top style='width:27.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=36 valign=top style='width:26.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=28 valign=top style='width:20.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=43 valign=top style='width:32.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=26 valign=top style='width:19.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=26 valign=top style='width:19.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=37 valign=top style='width:27.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>anta-</span></p>
</td>
<td width=21 valign=top style='width:16.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=97 colspan=2 valign=top style='width:72.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal style='margin-left:15.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>anta-</span></p>
</td>
</tr>
<tr style='height:9.35pt'>
<td width=94 valign=top style='width:70.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.35pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=39 valign=top style='width:29.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.35pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=36 valign=top style='width:27.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.35pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=36 valign=top style='width:26.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.35pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=28 valign=top style='width:20.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.35pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=43 valign=top style='width:32.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.35pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=26 valign=top style='width:19.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.35pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=26 valign=top style='width:19.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.35pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=37 valign=top style='width:27.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.35pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>let i</span></p>
</td>
<td width=21 valign=top style='width:16.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.35pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=97 colspan=2 valign=top style='width:72.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.35pt'>
<p class=MsoNormal style='margin-left:15.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>let i</span></p>
</td>
</tr>
<tr style='height:8.9pt'>
<td width=94 valign=top style='width:70.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=39 valign=top style='width:29.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=36 valign=top style='width:27.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=36 valign=top style='width:26.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=28 valign=top style='width:20.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=43 valign=top style='width:32.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=26 valign=top style='width:19.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=26 valign=top style='width:19.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=37 valign=top style='width:27.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>koluran</span></p>
</td>
<td width=21 valign=top style='width:16.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=97 colspan=2 valign=top style='width:72.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal style='margin-left:15.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>kolumn</span></p>
</td>
</tr>
<tr style='height:10.55pt'>
<td width=94 valign=top style='width:70.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.55pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=39 valign=top style='width:29.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.55pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=36 valign=top style='width:27.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.55pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=36 valign=top style='width:26.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.55pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=28 valign=top style='width:20.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.55pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=43 valign=top style='width:32.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.55pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=26 valign=top style='width:19.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.55pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=26 valign=top style='width:19.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.55pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=37 valign=top style='width:27.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.55pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>2</span></p>
</td>
<td width=21 valign=top style='width:16.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.55pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=37 valign=top style='width:27.6pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.55pt'>
<p class=MsoNormal style='margin-left:15.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>3</span></p>
</td>
<td width=60 valign=top style='width:45.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:10.55pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:17.05pt'>
<td width=169 colspan=3 valign=top style='width:126.95pt;padding:0cm 2.0pt 0cm 2.0pt;
height:17.05pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>A.
Kilcmeterskattepliktiga</span></p>
</td>
<td width=36 valign=top style='width:26.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:17.05pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>fordor</span></p>
</td>
<td width=28 rowspan=2 valign=top style='width:20.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:17.05pt'>
<p class=MsoNormal><span style='font-size:7.0pt;font-family:Verdana'>1 </span><span
style='font-size:8.0pt;font-family:Verdana'>384</span></p>
</td>
<td width=43 rowspan=2 valign=top style='width:32.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:17.05pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>3,9</span></p>
</td>
<td width=26 rowspan=2 valign=top style='width:19.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:17.05pt'>
<p class=MsoNormal style='margin-left:7.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>2</span></p>
</td>
<td width=26 rowspan=2 valign=top style='width:19.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:17.05pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>995</span></p>
</td>
<td width=37 rowspan=2 valign=top style='width:27.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:17.05pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>2,7</span></p>
</td>
<td width=21 rowspan=2 valign=top style='width:16.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:17.05pt'>
<p class=MsoNormal style='margin-left:4.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>3</span></p>
</td>
<td width=37 rowspan=2 valign=top style='width:27.6pt;padding:0cm 2.0pt 0cm 2.0pt;
height:17.05pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>211</span></p>
</td>
<td width=60 rowspan=2 valign=top style='width:45.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:17.05pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>' 73</span></p>
</td>
</tr>
<tr style='height:13.2pt'>
<td width=94 valign=top style='width:70.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.2pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>Personbil</span></p>
</td>
<td width=39 valign=top style='width:29.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.2pt'>
<p class=MsoNormal style='margin-left:8.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>112</span></p>
</td>
<td width=36 valign=top style='width:27.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.2pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>791</span></p>
</td>
<td width=36 valign=top style='width:26.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.2pt'>
<p class=MsoNormal style='margin-left:14.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>4</span></p>
</td>
<p class=MsoNormal style='margin-left:14.0pt'><span style='font-family:Verdana'> </span></p>
<p class=MsoNormal style='margin-left:14.0pt'><span style='font-family:Verdana'> </span></p>
<p class=MsoNormal style='margin-left:14.0pt'><span style='font-family:Verdana'> </span></p>
<p class=MsoNormal style='margin-left:14.0pt'><span style='font-family:Verdana'> </span></p>
<p class=MsoNormal style='margin-left:14.0pt'><span style='font-family:Verdana'> </span></p>
<p class=MsoNormal style='margin-left:14.0pt'><span style='font-family:Verdana'> </span></p>
<p class=MsoNormal style='margin-left:14.0pt'><span style='font-family:Verdana'> </span></p>
<p class=MsoNormal style='margin-left:14.0pt'><span style='font-family:Verdana'> </span></p>
</tr>
<tr style='height:9.1pt'>
<td width=94 valign=top style='width:70.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>Lastbil</span></p>
</td>
<td width=39 valign=top style='width:29.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal style='margin-left:12.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>89</span></p>
</td>
<td width=36 valign=top style='width:27.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>244</span></p>
</td>
<td width=36 valign=top style='width:26.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal style='margin-left:14.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>2</span></p>
</td>
<td width=28 valign=top style='width:20.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>385</span></p>
</td>
<td width=43 valign=top style='width:32.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>2,7</span></p>
</td>
<td width=26 valign=top style='width:19.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal style='margin-left:7.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>1</span></p>
</td>
<td width=26 valign=top style='width:19.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>453</span></p>
</td>
<td width=37 valign=top style='width:27.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>1,6</span></p>
</td>
<td width=21 valign=top style='width:16.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal style='margin-left:4.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>1</span></p>
</td>
<td width=37 valign=top style='width:27.6pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>818</span></p>
</td>
<td width=60 valign=top style='width:45.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>76</span></p>
</td>
</tr>
<tr style='height:8.9pt'>
<td width=94 valign=top style='width:70.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>Buss</span></p>
</td>
<td width=39 valign=top style='width:29.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal style='margin-left:12.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>11</span></p>
</td>
<td width=36 valign=top style='width:27.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>836</span></p>
</td>
<td width=36 valign=top style='width:26.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=28 valign=top style='width:20.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>87</span></p>
</td>
<td width=43 valign=top style='width:32.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>0,7</span></p>
</td>
<td width=26 valign=top style='width:19.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=26 valign=top style='width:19.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>44</span></p>
</td>
<td width=37 valign=top style='width:27.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>0,4</span></p>
</td>
<td width=21 valign=top style='width:16.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=37 rowspan=2 valign=top style='width:27.6pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>69_2,</span></p>
</td>
<td width=60 rowspan=2 valign=top style='width:45.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal style='margin-left:1.0pt'><b><i><span style='font-size:
16.0pt;font-family:Verdana'>'b)</span></i></b></p>
</td>
</tr>
<tr style='height:14.4pt'>
<td width=94 valign=top style='width:70.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:14.4pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>Sl</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>pvagn</span></p>
</td>
<td width=39 valign=top style='width:29.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:14.4pt'>
<p class=MsoNormal style='margin-left:12.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>25</span></p>
</td>
<td width=36 valign=top style='width:27.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:14.4pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>203</span></p>
</td>
<td width=36 valign=top style='width:26.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:14.4pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=28 valign=top style='width:20.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:14.4pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>387</span></p>
</td>
<td width=43 valign=top style='width:32.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:14.4pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>1,5</span></p>
</td>
<td width=26 valign=top style='width:19.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:14.4pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=26 valign=top style='width:19.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:14.4pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>225</span></p>
</td>
<td width=37 valign=top style='width:27.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:14.4pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>0,9</span></p>
</td>
<td width=21 valign=top style='width:16.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:14.4pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</tr>
<tr style='height:15.6pt'>
<td width=94 valign=top style='width:70.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.6pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>Summa f</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>r A.</span></p>
</td>
<td width=39 valign=top style='width:29.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.6pt'>
<p class=MsoNormal style='margin-left:8.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>239</span></p>
</td>
<td width=36 valign=top style='width:27.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.6pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>074</span></p>
</td>
<td width=36 valign=top style='width:26.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.6pt'>
<p class=MsoNormal style='margin-left:15.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>7</span></p>
</td>
<td width=28 valign=top style='width:20.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.6pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>243</span></p>
</td>
<td width=43 valign=top style='width:32.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.6pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>3,0</span></p>
</td>
<td width=26 valign=top style='width:19.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.6pt'>
<p class=MsoNormal style='margin-left:7.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>4</span></p>
</td>
<td width=26 valign=top style='width:19.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.6pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>717</span></p>
</td>
<td width=37 valign=top style='width:27.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.6pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>2,0</span></p>
</td>
<td width=21 valign=top style='width:16.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.6pt'>
<p class=MsoNormal style='margin-left:4.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>5</span></p>
</td>
<td width=37 valign=top style='width:27.6pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.6pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>098</span></p>
</td>
<td width=60 valign=top style='width:45.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.6pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>743></span></p>
</td>
</tr>
<tr style='height:17.05pt'>
<td width=94 valign=top style='width:70.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:17.05pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>B. Andra fordo</span></p>
</td>
<td width=39 rowspan=2 valign=top style='width:29.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:17.05pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>n</span></p>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>2 753</span></p>
</td>
<td width=36 rowspan=2 valign=top style='width:27.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:17.05pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>102</span></p>
</td>
<td width=36 rowspan=2 valign=top style='width:26.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:17.05pt'>
<p class=MsoNormal style='margin-left:10.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>25</span></p>
</td>
<td width=28 rowspan=2 valign=top style='width:20.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:17.05pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>977</span></p>
</td>
<td width=43 rowspan=2 valign=top style='width:32.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:17.05pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>0,9</span></p>
</td>
<td width=26 rowspan=2 valign=top style='width:19.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:17.05pt'>
<p class=MsoNormal style='margin-left:3.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>15</span></p>
</td>
<td width=26 rowspan=2 valign=top style='width:19.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:17.05pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>530</span></p>
</td>
<td width=37 rowspan=2 valign=top style='width:27.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:17.05pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>0,6</span></p>
</td>
<td width=21 rowspan=2 valign=top style='width:16.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:17.05pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>13</span></p>
</td>
<td width=37 rowspan=2 valign=top style='width:27.6pt;padding:0cm 2.0pt 0cm 2.0pt;
height:17.05pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>005</span></p>
</td>
<td width=60 rowspan=2 valign=top style='width:45.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:17.05pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>50</span></p>
</td>
</tr>
<tr style='height:13.2pt'>
<td width=94 valign=top style='width:70.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.2pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>Personbil</span></p>
</td>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-family:Verdana'> </span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-family:Verdana'> </span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-family:Verdana'> </span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-family:Verdana'> </span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-family:Verdana'> </span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-family:Verdana'> </span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-family:Verdana'> </span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-family:Verdana'> </span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-family:Verdana'> </span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-family:Verdana'> </span></p>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-family:Verdana'> </span></p>
</tr>
<tr style='height:9.35pt'>
<td width=94 valign=top style='width:70.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.35pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>Motorcykel</span></p>
</td>
<td width=39 valign=top style='width:29.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.35pt'>
<p class=MsoNormal style='margin-left:12.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>14</span></p>
</td>
<td width=36 valign=top style='width:27.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.35pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>609</span></p>
</td>
<td width=36 valign=top style='width:26.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.35pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=28 valign=top style='width:20.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.35pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>805</span></p>
</td>
<td width=43 valign=top style='width:32.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.35pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>5,5</span></p>
</td>
<td width=26 valign=top style='width:19.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.35pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=26 valign=top style='width:19.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.35pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>519</span></p>
</td>
<td width=37 valign=top style='width:27.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.35pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>3,6</span></p>
</td>
<td width=21 valign=top style='width:16.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.35pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=37 valign=top style='width:27.6pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.35pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>335</span></p>
</td>
<td width=60 valign=top style='width:45.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.35pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>42</span></p>
</td>
</tr>
<tr style='height:8.65pt'>
<td width=94 valign=top style='width:70.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.65pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>Lastbil</span></p>
</td>
<td width=39 valign=top style='width:29.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.65pt'>
<p class=MsoNormal style='margin-left:12.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>90</span></p>
</td>
<td width=36 valign=top style='width:27.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.65pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>550</span></p>
</td>
<td width=36 valign=top style='width:26.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.65pt'>
<p class=MsoNormal style='margin-left:15.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>1</span></p>
</td>
<td width=28 valign=top style='width:20.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.65pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>265</span></p>
</td>
<td width=43 valign=top style='width:32.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.65pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>1,4</span></p>
</td>
<td width=26 valign=top style='width:19.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.65pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=26 valign=top style='width:19.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.65pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>826</span></p>
</td>
<td width=37 valign=top style='width:27.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.65pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>0,9</span></p>
</td>
<td width=21 valign=top style='width:16.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.65pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=37 valign=top style='width:27.6pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.65pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>680</span></p>
</td>
<td width=60 valign=top style='width:45.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.65pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>54</span></p>
</td>
</tr>
<tr style='height:8.9pt'>
<td width=94 style='width:70.55pt;padding:0cm 2.0pt 0cm 2.0pt;height:8.9pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>Buss</span></p>
</td>
<td width=39 style='width:29.05pt;padding:0cm 2.0pt 0cm 2.0pt;height:8.9pt'>
<p class=MsoNormal style='margin-left:17.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>1</span></p>
</td>
<td width=36 style='width:27.35pt;padding:0cm 2.0pt 0cm 2.0pt;height:8.9pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>038</span></p>
</td>
<td width=36 valign=top style='width:26.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=28 style='width:20.9pt;padding:0cm 2.0pt 0cm 2.0pt;height:8.9pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>17</span></p>
</td>
<td width=43 style='width:32.4pt;padding:0cm 2.0pt 0cm 2.0pt;height:8.9pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>1,6</span></p>
</td>
<td width=26 valign=top style='width:19.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=26 valign=top style='width:19.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>11</span></p>
</td>
<td width=37 valign=top style='width:27.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>1,1</span></p>
</td>
<td width=21 valign=top style='width:16.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=37 valign=top style='width:27.6pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal style='margin-left:6.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>9</span></p>
</td>
<td width=60 style='width:45.1pt;padding:0cm 2.0pt 0cm 2.0pt;height:8.9pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>53</span></p>
</td>
</tr>
<tr style='height:9.1pt'>
<td width=94 valign=top style='width:70.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>Traktor klass</span></p>
</td>
<td width=39 valign=top style='width:29.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=36 valign=top style='width:27.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=36 valign=top style='width:26.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=28 valign=top style='width:20.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=43 valign=top style='width:32.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=26 valign=top style='width:19.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=26 valign=top style='width:19.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=37 valign=top style='width:27.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=21 valign=top style='width:16.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=37 valign=top style='width:27.6pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=60 valign=top style='width:45.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:9.6pt'>
<td width=94 valign=top style='width:70.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.6pt'>
<p class=MsoNormal style='margin-left:11.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>I och reg.</span></p>
</td>
<td width=39 valign=top style='width:29.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.6pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=36 valign=top style='width:27.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.6pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=36 valign=top style='width:26.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.6pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=28 valign=top style='width:20.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.6pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=43 valign=top style='width:32.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.6pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=26 valign=top style='width:19.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.6pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=26 valign=top style='width:19.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.6pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=37 valign=top style='width:27.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.6pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=21 valign=top style='width:16.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.6pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=37 valign=top style='width:27.6pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.6pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=60 valign=top style='width:45.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.6pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:8.9pt'>
<td width=94 valign=top style='width:70.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal style='margin-left:10.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>motorredskap</span></p>
</td>
<td width=39 valign=top style='width:29.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal style='margin-left:17.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>4</span></p>
</td>
<td width=36 valign=top style='width:27.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>799</span></p>
</td>
<td width=36 valign=top style='width:26.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=28 valign=top style='width:20.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>41</span></p>
</td>
<td width=43 valign=top style='width:32.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>0,9</span></p>
</td>
<td width=26 valign=top style='width:19.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=26 valign=top style='width:19.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>25</span></p>
</td>
<td width=37 valign=top style='width:27.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>0,5</span></p>
</td>
<td width=21 valign=top style='width:16.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=37 valign=top style='width:27.6pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>29</span></p>
</td>
<td width=60 valign=top style='width:45.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.9pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>71</span></p>
</td>
</tr>
<tr style='height:8.4pt'>
<td width=94 valign=top style='width:70.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.4pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>Traktor</span></p>
</td>
<td width=39 valign=top style='width:29.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.4pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=36 valign=top style='width:27.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.4pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=36 valign=top style='width:26.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.4pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=28 valign=top style='width:20.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.4pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=43 valign=top style='width:32.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.4pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=26 valign=top style='width:19.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.4pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=26 valign=top style='width:19.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.4pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=37 valign=top style='width:27.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.4pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=21 valign=top style='width:16.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.4pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=37 valign=top style='width:27.6pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.4pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=60 valign=top style='width:45.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:8.4pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:9.1pt'>
<td width=94 valign=top style='width:70.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal style='margin-left:11.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>klass </span><span lang=EN-US style='font-size:8.0pt;
font-family:Verdana'>II</span></p>
</td>
<td width=39 valign=top style='width:29.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal style='margin-left:8.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>294</span></p>
</td>
<td width=36 valign=top style='width:27.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>007</span></p>
</td>
<td width=36 valign=top style='width:26.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal style='margin-left:15.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>2</span></p>
</td>
<td width=28 valign=top style='width:20.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>646</span></p>
</td>
<td width=43 valign=top style='width:32.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>0,9</span></p>
</td>
<td width=26 valign=top style='width:19.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal style='margin-left:8.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>1</span></p>
</td>
<td width=26 valign=top style='width:19.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>635</span></p>
</td>
<td width=37 valign=top style='width:27.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>0,6</span></p>
</td>
<td width=21 valign=top style='width:16.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal style='margin-left:6.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>1</span></p>
</td>
<td width=37 rowspan=2 valign=top style='width:27.6pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>"!2)</span></p>
</td>
<td width=60 rowspan=2 valign=top style='width:45.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:9.1pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>69_3,</span></p>
</td>
</tr>
<tr style='height:11.5pt'>
<td width=94 valign=top style='width:70.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.5pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>Sl</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>pvagn</span></p>
</td>
<td width=39 valign=top style='width:29.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.5pt'>
<p class=MsoNormal style='margin-left:8.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>372</span></p>
</td>
<td width=36 valign=top style='width:27.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.5pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>150</span></p>
</td>
<td width=36 valign=top style='width:26.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.5pt'>
<p class=MsoNormal style='margin-left:15.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>5</span></p>
</td>
<td width=28 valign=top style='width:20.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.5pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>558</span></p>
</td>
<td width=43 valign=top style='width:32.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.5pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>1,5</span></p>
</td>
<td width=26 valign=top style='width:19.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.5pt'>
<p class=MsoNormal style='margin-left:8.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>3</span></p>
</td>
<td width=26 valign=top style='width:19.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.5pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>677</span></p>
</td>
<td width=37 valign=top style='width:27.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.5pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>1,0</span></p>
</td>
<td width=21 valign=top style='width:16.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:11.5pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</tr>
<tr style='height:16.8pt'>
<td width=94 valign=top style='width:70.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.8pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>Sunina f</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>r B.</span></p>
</td>
<td width=39 valign=top style='width:29.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.8pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>3 530</span></p>
</td>
<td width=36 valign=top style='width:27.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.8pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>255</span></p>
</td>
<td width=36 valign=top style='width:26.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.8pt'>
<p class=MsoNormal style='margin-left:10.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>36</span></p>
</td>
<td width=28 valign=top style='width:20.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.8pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>309</span></p>
</td>
<td width=43 valign=top style='width:32.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.8pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>1,0</span></p>
</td>
<td width=26 valign=top style='width:19.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.8pt'>
<p class=MsoNormal style='margin-left:3.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>22</span></p>
</td>
<td width=26 valign=top style='width:19.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.8pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>223</span></p>
</td>
<td width=37 valign=top style='width:27.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.8pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>0,6</span></p>
</td>
<td width=21 valign=top style='width:16.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.8pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>15</span></p>
</td>
<td width=37 valign=top style='width:27.6pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.8pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>893</span></p>
</td>
<td width=60 valign=top style='width:45.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.8pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>52)</span></p>
</td>
</tr>
<tr style='height:4.55pt'>
<td width=483 colspan=12 valign=top style='width:361.95pt;padding:0cm 2.0pt 0cm 2.0pt;
height:4.55pt'>
<p class=MsoNormal style='margin-left:203.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>., ..</span></p>
</td>
</tr>
<tr style='height:24.5pt'>
<td width=94 valign=top style='width:70.55pt;padding:0cm 2.0pt 0cm 2.0pt;
height:24.5pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>Sunma A + B</span></p>
</td>
<td width=39 valign=top style='width:29.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:24.5pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>3 769</span></p>
</td>
<td width=36 valign=top style='width:27.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:24.5pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>329</span></p>
</td>
<td width=36 valign=top style='width:26.65pt;padding:0cm 2.0pt 0cm 2.0pt;
height:24.5pt'>
<p class=MsoNormal style='margin-left:11.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>43</span></p>
</td>
<td width=28 valign=top style='width:20.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:24.5pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>552</span></p>
</td>
<td width=43 valign=top style='width:32.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:24.5pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>1,2</span></p>
</td>
<td width=26 valign=top style='width:19.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:24.5pt'>
<p class=MsoNormal style='margin-left:3.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>26</span></p>
</td>
<td width=26 valign=top style='width:19.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:24.5pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>940</span></p>
</td>
<td width=37 valign=top style='width:27.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:24.5pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>0,7</span></p>
</td>
<td width=21 valign=top style='width:16.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:24.5pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>20</span></p>
</td>
<td width=37 valign=top style='width:27.6pt;padding:0cm 2.0pt 0cm 2.0pt;
height:24.5pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>991-</span></p>
</td>
<td width=60 valign=top style='width:45.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:24.5pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>56)</span></p>
</td>
</tr>
</table>
<p class=MsoNormal style='margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:25.0pt;margin-bottom:.0001pt;text-indent:-17.0pt'><span
style='font-size:9.0pt;font-family:"Courier New"'>1)<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-size:9.0pt;font-family:Verdana'>Vid kontiroUen
borts</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>gs fr</span><span style='font-size:
9.0pt;font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:
Verdana'>n debiteringar som f</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>rf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>ll till betalning vid utg</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>ngen av februari 1981, eftersom alla betalningar
enligt denna debitering </span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>nnu inte inf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rts i registret.</span></p>
<p class=MsoNormal style='margin-top:3.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:8.0pt;margin-bottom:.0001pt;text-indent:0cm'><span
style='font-size:9.0pt;font-family:"Courier New"'>2)<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-size:9.0pt;font-family:Verdana'>Sl</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>pvagnar omfattas inte av trafikf</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rs</span><span style='font-size:9.0pt;font-family:
Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>kringsplikten.</span></p>
<p class=MsoNormal style='margin-top:3.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:8.0pt;margin-bottom:.0001pt;text-indent:0cm'><span
style='font-size:9.0pt;font-family:"Courier New"'>3)<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-size:9.0pt;font-family:Verdana'>Ber</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>knat p</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>
summan av antalet i kolumn 3 minus antalet sl</span><span style='font-size:
9.0pt;font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:
Verdana'>pvagnar.</span></p>
</div>
<span style='font-size:9.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section185>
<p class=MsoNormal style='margin-bottom:58.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:9.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section186>
<p class=MsoNormal><b><span style='font-family:Verdana'>Prop. 1981/82:225</span></b></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-family:Verdana'>73</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section187>
<p class=MsoNormal style='margin-top:11.0pt;margin-right:17.0pt;margin-bottom:
0cm;margin-left:54.0pt;margin-bottom:.0001pt;text-indent:-54.0pt'><span
style='font-size:9.0pt;font-family:Verdana'>Tabell 3 Antal fordon som var
avst</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>llda den 7 mars 1981 och f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>r vilka till betalnirg f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rfallen v</span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>gtrafikskatt
f</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>r tid notsvarande innevarande och
n</span><span style='font-size:9.0pt;font-family:Verdana'>ä</span><span
style='font-size:9.0pt;font-family:Verdana'>rmast f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>reg</span><span style='font-size:9.0pt;font-family:
Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>ende skatte</span><span
style='font-size:9.0pt;font-family:Verdana'>å</span><span style='font-size:
9.0pt;font-family:Verdana'>r inte hade betalats.</span></p>
<p class=MsoNormal style='margin-bottom:11.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0
style='margin-left:2.0pt;border-collapse:collapse'>
<tr style='height:71.5pt'>
<td width=128 valign=top style='width:96.0pt;padding:0cm 2.0pt 0cm 2.0pt;
height:71.5pt'>
<p class=MsoNormal style='margin-left:14.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>Pordonsslag</span></p>
</td>
<td width=81 valign=top style='width:60.95pt;padding:0cm 2.0pt 0cm 2.0pt;
height:71.5pt'>
<p class=MsoNormal style='margin-right:9.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>Antal avst</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>llda
fordon (exkl. f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rreg.)</span></p>
</td>
<td width=140 colspan=2 valign=top style='width:105.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:71.5pt'>
<p class=MsoNormal style='margin-top:0cm;margin-right:29.0pt;margin-bottom:
0cm;margin-left:11.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>DHrav med 1-ni betalning f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rfallen v</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>gtrafikskatt
san inte erlagts</span></p>
</td>
</tr>
<tr style='height:20.15pt'>
<td width=128 valign=top style='width:96.0pt;padding:0cm 2.0pt 0cm 2.0pt;
height:20.15pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=81 valign=top style='width:60.95pt;padding:0cm 2.0pt 0cm 2.0pt;
height:20.15pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=77 valign=top style='width:58.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:20.15pt'>
<p class=MsoNormal style='margin-left:11.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>antal</span></p>
</td>
<td width=63 valign=top style='width:47.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:20.15pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>%</span></p>
</td>
</tr>
<tr style='height:28.8pt'>
<td width=128 valign=top style='width:96.0pt;padding:0cm 2.0pt 0cm 2.0pt;
height:28.8pt'>
<p class=MsoNormal style='margin-left:14.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>A. Pordon son </span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>r</span></p>
</td>
<td width=159 colspan=2 valign=top style='width:119.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:28.8pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>kilometerskattepliktiga</span></p>
</td>
<td width=63 rowspan=3 valign=top style='width:47.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:28.8pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>8,3</span></p>
</td>
</tr>
<tr style='height:15.1pt'>
<td width=128 valign=top style='width:96.0pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.1pt'>
<p class=MsoNormal style='margin-left:28.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>n</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>r de inte </span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>r</span></p>
</td>
<td width=81 valign=top style='width:60.95pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.1pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>avst</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>llda</span></p>
</td>
<td width=77 rowspan=2 valign=top style='width:58.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.1pt'>
<p class=MsoNormal style='margin-left:17.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>1 952</span></p>
</td>
<p class=MsoNormal style='margin-left:17.0pt'><span style='font-family:Verdana'> </span></p>
</tr>
<tr style='height:29.3pt'>
<td width=128 valign=top style='width:96.0pt;padding:0cm 2.0pt 0cm 2.0pt;
height:29.3pt'>
<p class=MsoNormal style='margin-left:15.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>Personbil</span></p>
</td>
<td width=81 valign=top style='width:60.95pt;padding:0cm 2.0pt 0cm 2.0pt;
height:29.3pt'>
<p class=MsoNormal style='margin-left:5.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>23 390</span></p>
</td>
<p class=MsoNormal style='margin-left:5.0pt'><span style='font-family:Verdana'> </span></p>
<p class=MsoNormal style='margin-left:5.0pt'><span style='font-family:Verdana'> </span></p>
</tr>
<tr style='height:13.7pt'>
<td width=128 valign=top style='width:96.0pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:15.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>Lastbil</span></p>
</td>
<td width=81 valign=top style='width:60.95pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:5.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>28 590</span></p>
</td>
<td width=77 valign=top style='width:58.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:17.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>1 946</span></p>
</td>
<td width=63 valign=top style='width:47.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>6,8</span></p>
</td>
</tr>
<tr style='height:13.45pt'>
<td width=128 valign=top style='width:96.0pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal style='margin-left:15.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>Buss</span></p>
</td>
<td width=81 valign=top style='width:60.95pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal style='margin-left:10.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>1 777</span></p>
</td>
<td width=77 valign=top style='width:58.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal style='margin-left:30.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>62</span></p>
</td>
<td width=63 valign=top style='width:47.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>3,5</span></p>
</td>
</tr>
<tr style='height:16.55pt'>
<td width=128 valign=top style='width:96.0pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.55pt'>
<p class=MsoNormal style='margin-left:15.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>Sl</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>pvagn</span></p>
</td>
<td width=81 valign=top style='width:60.95pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.55pt'>
<p class=MsoNormal style='margin-left:10.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>9 508</span></p>
</td>
<td width=77 valign=top style='width:58.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.55pt'>
<p class=MsoNormal style='margin-left:26.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>334</span></p>
</td>
<td width=63 valign=top style='width:47.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.55pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>3,5</span></p>
</td>
</tr>
<tr style='height:18.5pt'>
<td width=128 valign=top style='width:96.0pt;padding:0cm 2.0pt 0cm 2.0pt;
height:18.5pt'>
<p class=MsoNormal style='margin-left:16.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>Summa f</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>r A</span></p>
</td>
<td width=81 valign=top style='width:60.95pt;padding:0cm 2.0pt 0cm 2.0pt;
height:18.5pt'>
<p class=MsoNormal style='margin-left:6.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>63 265</span></p>
</td>
<td width=77 valign=top style='width:58.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:18.5pt'>
<p class=MsoNormal style='margin-left:17.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>4 294</span></p>
</td>
<td width=63 valign=top style='width:47.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:18.5pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>6,8</span></p>
</td>
</tr>
<tr style='height:28.1pt'>
<td width=128 valign=top style='width:96.0pt;padding:0cm 2.0pt 0cm 2.0pt;
height:28.1pt'>
<p class=MsoNormal style='margin-left:15.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>B. </span><span style='font-size:8.0pt;font-family:Verdana'>Ö</span><span
style='font-size:8.0pt;font-family:Verdana'>vriga fordon</span></p>
</td>
<td width=81 rowspan=2 valign=top style='width:60.95pt;padding:0cm 2.0pt 0cm 2.0pt;
height:28.1pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>474 936</span></p>
</td>
<td width=77 rowspan=2 valign=top style='width:58.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:28.1pt'>
<p class=MsoNormal style='margin-left:13.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>10 799</span></p>
</td>
<td width=63 rowspan=2 valign=top style='width:47.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:28.1pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>2,3</span></p>
</td>
</tr>
<tr style='height:31.7pt'>
<td width=128 valign=top style='width:96.0pt;padding:0cm 2.0pt 0cm 2.0pt;
height:31.7pt'>
<p class=MsoNormal style='margin-left:16.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>Personbil</span></p>
</td>
<p class=MsoNormal style='margin-left:16.0pt'><span style='font-family:Verdana'> </span></p>
<p class=MsoNormal style='margin-left:16.0pt'><span style='font-family:Verdana'> </span></p>
<p class=MsoNormal style='margin-left:16.0pt'><span style='font-family:Verdana'> </span></p>
</tr>
<tr style='height:14.15pt'>
<td width=128 valign=top style='width:96.0pt;padding:0cm 2.0pt 0cm 2.0pt;
height:14.15pt'>
<p class=MsoNormal style='margin-left:15.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>Motorcykel</span></p>
</td>
<td width=81 valign=top style='width:60.95pt;padding:0cm 2.0pt 0cm 2.0pt;
height:14.15pt'>
<p class=MsoNormal style='margin-left:6.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>87 463</span></p>
</td>
<td width=77 valign=top style='width:58.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:14.15pt'>
<p class=MsoNormal style='margin-left:26.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>694</span></p>
</td>
<td width=63 valign=top style='width:47.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:14.15pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>0,8</span></p>
</td>
</tr>
<tr style='height:12.7pt'>
<td width=128 valign=top style='width:96.0pt;padding:0cm 2.0pt 0cm 2.0pt;
height:12.7pt'>
<p class=MsoNormal style='margin-left:16.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>lastbil</span></p>
</td>
<td width=81 valign=top style='width:60.95pt;padding:0cm 2.0pt 0cm 2.0pt;
height:12.7pt'>
<p class=MsoNormal style='margin-left:6.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>24 328</span></p>
</td>
<td width=77 valign=top style='width:58.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:12.7pt'>
<p class=MsoNormal style='margin-left:26.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>593</span></p>
</td>
<td width=63 valign=top style='width:47.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:12.7pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>2,4</span></p>
</td>
</tr>
<tr style='height:13.2pt'>
<td width=128 valign=top style='width:96.0pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.2pt'>
<p class=MsoNormal style='margin-left:15.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>Buss</span></p>
</td>
<td width=81 valign=top style='width:60.95pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.2pt'>
<p class=MsoNormal style='margin-left:19.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>545</span></p>
</td>
<td width=77 valign=top style='width:58.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.2pt'>
<p class=MsoNormal style='margin-left:31.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>13</span></p>
</td>
<td width=63 valign=top style='width:47.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.2pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>2,4</span></p>
</td>
</tr>
<tr style='height:31.7pt'>
<td width=128 valign=top style='width:96.0pt;padding:0cm 2.0pt 0cm 2.0pt;
height:31.7pt'>
<p class=MsoNormal style='margin-top:0cm;margin-right:11.0pt;margin-bottom:
0cm;margin-left:15.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>Traktor klass I och reg. motorredskap</span></p>
</td>
<td width=81 valign=top style='width:60.95pt;padding:0cm 2.0pt 0cm 2.0pt;
height:31.7pt'>
<p class=MsoNormal style='margin-left:19.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>897</span></p>
</td>
<td width=77 valign=top style='width:58.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:31.7pt'>
<p class=MsoNormal style='margin-left:31.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>15</span></p>
</td>
<td width=63 valign=top style='width:47.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:31.7pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>1,7</span></p>
</td>
</tr>
<tr style='height:21.35pt'>
<td width=128 valign=top style='width:96.0pt;padding:0cm 2.0pt 0cm 2.0pt;
height:21.35pt'>
<p class=MsoNormal style='margin-top:0cm;margin-right:33.0pt;margin-bottom:
0cm;margin-left:16.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>Traktor klass </span><span lang=EN-US style='font-size:
8.0pt;font-family:Verdana'>II</span></p>
</td>
<td width=81 valign=top style='width:60.95pt;padding:0cm 2.0pt 0cm 2.0pt;
height:21.35pt'>
<p class=MsoNormal style='margin-left:6.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>24 745</span></p>
</td>
<td width=77 valign=top style='width:58.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:21.35pt'>
<p class=MsoNormal style='margin-left:26.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>221</span></p>
</td>
<td width=63 valign=top style='width:47.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:21.35pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>0,9</span></p>
</td>
</tr>
<tr style='height:16.3pt'>
<td width=128 valign=top style='width:96.0pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.3pt'>
<p class=MsoNormal style='margin-left:16.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>Sl</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>pvagn</span></p>
</td>
<td width=81 valign=top style='width:60.95pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.3pt'>
<p class=MsoNormal style='margin-left:6.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>34 849</span></p>
</td>
<td width=77 valign=top style='width:58.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.3pt'>
<p class=MsoNormal style='margin-left:26.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>626</span></p>
</td>
<td width=63 valign=top style='width:47.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.3pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>1,8</span></p>
</td>
</tr>
<tr style='height:21.35pt'>
<td width=128 valign=top style='width:96.0pt;padding:0cm 2.0pt 0cm 2.0pt;
height:21.35pt'>
<p class=MsoNormal style='margin-left:16.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>Summa f</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>r B.</span></p>
</td>
<td width=81 valign=top style='width:60.95pt;padding:0cm 2.0pt 0cm 2.0pt;
height:21.35pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>647 763</span></p>
</td>
<td width=77 valign=top style='width:58.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:21.35pt'>
<p class=MsoNormal style='margin-left:13.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>12 961</span></p>
</td>
<td width=63 valign=top style='width:47.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:21.35pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>2,0</span></p>
</td>
</tr>
<tr style='height:34.8pt'>
<td width=128 valign=top style='width:96.0pt;padding:0cm 2.0pt 0cm 2.0pt;
height:34.8pt'>
<p class=MsoNormal style='margin-left:16.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>Summa A-+-B</span></p>
</td>
<td width=81 valign=top style='width:60.95pt;padding:0cm 2.0pt 0cm 2.0pt;
height:34.8pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>711 028</span></p>
</td>
<td width=77 valign=top style='width:58.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:34.8pt'>
<p class=MsoNormal style='margin-left:13.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>17 255</span></p>
</td>
<td width=63 valign=top style='width:47.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:34.8pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>2,4</span></p>
</td>
</tr>
</table>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section188>
<p class=MsoNormal><b><span style='font-size:8.0pt;font-family:Verdana'>1)</span></b></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-top:4.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Vid kontrollen borts</span><span style='font-size:9.0pt;
font-family:Verdana'>å</span><span style='font-size:9.0pt;font-family:Verdana'>gs
fr</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>n debiteringar scm f</span><span
style='font-size:9.0pt;font-family:Verdana'>ö</span><span style='font-size:
9.0pt;font-family:Verdana'>rf</span><span style='font-size:9.0pt;font-family:
Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>ll till
betalning vid utg</span><span style='font-size:9.0pt;font-family:Verdana'>å</span><span
style='font-size:9.0pt;font-family:Verdana'>ngen av februari 1981, eftersom
alla betalningar enligt denna debitering </span><span style='font-size:9.0pt;
font-family:Verdana'>ä</span><span style='font-size:9.0pt;font-family:Verdana'>nnu
inte inf</span><span style='font-size:9.0pt;font-family:Verdana'>ö</span><span
style='font-size:9.0pt;font-family:Verdana'>rts i registret.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section189>
<p class=MsoNormal style='margin-bottom:29.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section190>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Prop. 1981/82:225</span><span style='font-size:9.0pt;
font-family:Verdana'> </span><span
style='font-size:9.0pt;font-family:Verdana'>74</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:4.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Tabell 4 Skatteskuldens sanmans</span><span
style='font-size:9.0pt;font-family:Verdana'>ä</span><span style='font-size:
9.0pt;font-family:Verdana'>ttnirg f</span><span style='font-size:9.0pt;
font-family:Verdana'>ö</span><span style='font-size:9.0pt;font-family:Verdana'>r
vissa fordon</span></p>
<p class=MsoNormal style='margin-bottom:20.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0
style='margin-left:2.0pt;border-collapse:collapse'>
<tr style='height:21.6pt'>
<td width=95 valign=top style='width:71.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:21.6pt'>
<p class=MsoNormal style='margin-left:7.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>Fordonsslag</span></p>
</td>
<td width=83 valign=top style='width:62.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:21.6pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=117 colspan=2 valign=top style='width:87.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:21.6pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>Skatteskuldens
art</span></p>
</td>
<td width=35 valign=top style='width:26.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:21.6pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=73 valign=top style='width:54.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:21.6pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=26 valign=top style='width:19.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:21.6pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=58 valign=top style='width:43.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:21.6pt'>
<p class=MsoNormal style='margin-right:6.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>Antal fordon</span></p>
</td>
</tr>
<tr style='height:49.2pt'>
<td width=95 valign=top style='width:71.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:49.2pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=135 colspan=2 valign=top style='width:101.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:49.2pt'>
<p class=MsoNormal style='margin-top:0cm;margin-right:4.0pt;margin-bottom:
0cm;margin-left:5.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>S</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>v</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>l fordonsskatt som kilcmeterskatt</span></p>
<p class=MsoNormal style='margin-left:5.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>antal</span></p>
<p class=MsoNormal style='margin-left:5.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>fordon %</span></p>
</td>
<td width=100 colspan=2 valign=top style='width:75.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:49.2pt'>
<p class=MsoNormal style='margin-top:0cm;margin-right:6.0pt;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>Enbart fordonsskatt</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:6.0pt;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>ant.a1 fordon %</span></p>
</td>
<td width=99 colspan=2 valign=top style='width:74.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:49.2pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>Enbart
kilcmeterskatt</span></p>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>antal</span></p>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>fordon
%</span></p>
</td>
<td width=58 valign=top style='width:43.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:49.2pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>med</span></p>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>obetald</span></p>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>skatt</span></p>
</td>
</tr>
<tr style='height:29.05pt'>
<td width=178 colspan=2 valign=top style='width:133.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:29.05pt'>
<p class=MsoNormal style='margin-left:7.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>A. Kilcmeterskattepliktiga</span></p>
</td>
<td width=52 valign=top style='width:38.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:29.05pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>fordon</span></p>
</td>
<td width=65 valign=top style='width:48.95pt;padding:0cm 2.0pt 0cm 2.0pt;
height:29.05pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=35 valign=top style='width:26.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:29.05pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=73 valign=top style='width:54.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:29.05pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=26 valign=top style='width:19.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:29.05pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=58 valign=top style='width:43.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:29.05pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
</tr>
<tr style='height:15.35pt'>
<td width=95 valign=top style='width:71.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.35pt'>
<p class=MsoNormal style='margin-left:8.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>Personbil</span></p>
</td>
<td width=83 valign=top style='width:62.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.35pt'>
<p class=MsoNormal style='margin-left:14.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>955</span></p>
</td>
<td width=52 valign=top style='width:38.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.35pt'>
<p class=MsoNormal style='margin-left:15.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>22</span></p>
</td>
<td width=65 valign=top style='width:48.95pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.35pt'>
<p class=MsoNormal style='margin-left:13.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>319</span></p>
</td>
<td width=35 valign=top style='width:26.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.35pt'>
<p class=MsoNormal style='margin-left:5.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>7</span></p>
</td>
<td width=73 valign=top style='width:54.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.35pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>3 110</span></p>
</td>
<td width=26 valign=top style='width:19.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.35pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>71</span></p>
</td>
<td width=58 valign=top style='width:43.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:15.35pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>4 384</span></p>
</td>
</tr>
<tr style='height:13.7pt'>
<td width=95 valign=top style='width:71.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:8.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>Lastbil</span></p>
</td>
<td width=83 valign=top style='width:62.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:14.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>733</span></p>
</td>
<td width=52 valign=top style='width:38.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:16.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>31</span></p>
</td>
<td width=65 valign=top style='width:48.95pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:13.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>289</span></p>
</td>
<td width=35 valign=top style='width:26.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>12</span></p>
</td>
<td width=73 valign=top style='width:54.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>1 363</span></p>
</td>
<td width=26 valign=top style='width:19.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>57</span></p>
</td>
<td width=58 valign=top style='width:43.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>2 385</span></p>
</td>
</tr>
<tr style='height:13.45pt'>
<td width=95 valign=top style='width:71.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal style='margin-left:8.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>Buss</span></p>
</td>
<td width=83 valign=top style='width:62.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal style='margin-left:20.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>13</span></p>
</td>
<td width=52 valign=top style='width:38.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal style='margin-left:16.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>15</span></p>
</td>
<td width=65 valign=top style='width:48.95pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal style='margin-left:18.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>14</span></p>
</td>
<td width=35 valign=top style='width:26.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>16</span></p>
</td>
<td width=73 valign=top style='width:54.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal style='margin-left:15.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>60</span></p>
</td>
<td width=26 valign=top style='width:19.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>69</span></p>
</td>
<td width=58 valign=top style='width:43.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal style='margin-left:13.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>87</span></p>
</td>
</tr>
<tr style='height:16.8pt'>
<td width=95 valign=top style='width:71.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.8pt'>
<p class=MsoNormal style='margin-left:8.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>Sl</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>pvagn</span></p>
</td>
<td width=83 valign=top style='width:62.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.8pt'>
<p class=MsoNormal style='margin-left:15.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>116</span></p>
</td>
<td width=52 valign=top style='width:38.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.8pt'>
<p class=MsoNormal style='margin-left:16.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>30</span></p>
</td>
<td width=65 valign=top style='width:48.95pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.8pt'>
<p class=MsoNormal style='margin-left:18.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>65</span></p>
</td>
<td width=35 valign=top style='width:26.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.8pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>17</span></p>
</td>
<td width=73 valign=top style='width:54.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.8pt'>
<p class=MsoNormal style='margin-left:11.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>206</span></p>
</td>
<td width=26 valign=top style='width:19.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.8pt'>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>53_</span></p>
</td>
<td width=58 valign=top style='width:43.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.8pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>: 387</span></p>
</td>
</tr>
<tr style='height:22.55pt'>
<td width=95 valign=top style='width:71.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:22.55pt'>
<p class=MsoNormal style='margin-left:9.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>Summa f</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>r A</span></p>
</td>
<td width=83 valign=top style='width:62.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:22.55pt'>
<p class=MsoNormal style='margin-left:6.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>1 817</span></p>
</td>
<td width=52 valign=top style='width:38.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:22.55pt'>
<p class=MsoNormal style='margin-left:16.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>25</span></p>
</td>
<td width=65 valign=top style='width:48.95pt;padding:0cm 2.0pt 0cm 2.0pt;
height:22.55pt'>
<p class=MsoNormal style='margin-left:13.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>687</span></p>
</td>
<td width=35 valign=top style='width:26.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:22.55pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>10</span></p>
</td>
<td width=73 valign=top style='width:54.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:22.55pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>4 739</span></p>
</td>
<td width=26 valign=top style='width:19.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:22.55pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>65</span></p>
</td>
<td width=58 valign=top style='width:43.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:22.55pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>7 243</span></p>
</td>
</tr>
<tr style='height:23.05pt'>
<td width=95 valign=top style='width:71.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:23.05pt'>
<p class=MsoNormal style='margin-left:9.0pt'><span style='font-size:8.0pt;
font-family:Verdana;text-transform:uppercase'>b; </span><span
style='font-size:8.0pt;font-family:Verdana'>Avst</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>llda</span></p>
</td>
<td width=235 colspan=4 valign=top style='width:176.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:23.05pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>fordan,
scm </span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>r kiloneterskatteoliktiga</span></p>
</td>
<td width=73 valign=top style='width:54.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:23.05pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>n</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>r de inte</span></p>
</td>
<td width=84 colspan=2 valign=top style='width:63.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:23.05pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>r avst</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>llda</span></p>
</td>
</tr>
<tr style='height:19.9pt'>
<td width=95 valign=top style='width:71.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:19.9pt'>
<p class=MsoNormal style='margin-left:9.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>Personbil</span></p>
</td>
<td width=83 valign=top style='width:62.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:19.9pt'>
<p class=MsoNormal style='margin-left:15.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>434</span></p>
</td>
<td width=52 valign=top style='width:38.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:19.9pt'>
<p class=MsoNormal style='margin-left:16.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>22</span></p>
</td>
<td width=65 valign=top style='width:48.95pt;padding:0cm 2.0pt 0cm 2.0pt;
height:19.9pt'>
<p class=MsoNormal style='margin-left:14.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>195</span></p>
</td>
<td width=35 valign=top style='width:26.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:19.9pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>10</span></p>
</td>
<td width=73 valign=top style='width:54.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:19.9pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>1 323</span></p>
</td>
<td width=26 valign=top style='width:19.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:19.9pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>68</span></p>
</td>
<td width=58 valign=top style='width:43.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:19.9pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>1 952</span></p>
</td>
</tr>
<tr style='height:13.7pt'>
<td width=95 valign=top style='width:71.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:9.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>lastbil</span></p>
</td>
<td width=83 valign=top style='width:62.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:15.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>575</span></p>
</td>
<td width=52 valign=top style='width:38.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:16.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>30</span></p>
</td>
<td width=65 valign=top style='width:48.95pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:14.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>273</span></p>
</td>
<td width=35 valign=top style='width:26.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>14</span></p>
</td>
<td width=73 valign=top style='width:54.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:3.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>1 098</span></p>
</td>
<td width=26 valign=top style='width:19.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>56</span></p>
</td>
<td width=58 valign=top style='width:43.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>1 946</span></p>
</td>
</tr>
<tr style='height:13.45pt'>
<td width=95 valign=top style='width:71.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal style='margin-left:8.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>Buss</span></p>
</td>
<td width=83 valign=top style='width:62.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal style='margin-left:20.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>11</span></p>
</td>
<td width=52 valign=top style='width:38.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal style='margin-left:17.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>18</span></p>
</td>
<td width=65 valign=top style='width:48.95pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal style='margin-left:19.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>15</span></p>
</td>
<td width=35 valign=top style='width:26.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>24</span></p>
</td>
<td width=73 valign=top style='width:54.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal style='margin-left:15.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>36</span></p>
</td>
<td width=26 valign=top style='width:19.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>58</span></p>
</td>
<td width=58 valign=top style='width:43.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal style='margin-left:14.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>62</span></p>
</td>
</tr>
<tr style='height:16.8pt'>
<td width=95 valign=top style='width:71.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.8pt'>
<p class=MsoNormal style='margin-left:9.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>Sl</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>pvagn</span></p>
</td>
<td width=83 valign=top style='width:62.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.8pt'>
<p class=MsoNormal style='margin-left:16.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>128</span></p>
</td>
<td width=52 valign=top style='width:38.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.8pt'>
<p class=MsoNormal style='margin-left:16.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>38</span></p>
</td>
<td width=65 valign=top style='width:48.95pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.8pt'>
<p class=MsoNormal style='margin-left:18.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>61</span></p>
</td>
<td width=35 valign=top style='width:26.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.8pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>18</span></p>
</td>
<td width=73 valign=top style='width:54.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.8pt'>
<p class=MsoNormal style='margin-left:12.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>145</span></p>
</td>
<td width=26 valign=top style='width:19.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.8pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>44</span></p>
</td>
<td width=58 valign=top style='width:43.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.8pt'>
<p class=MsoNormal style='margin-left:10.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>334</span></p>
</td>
</tr>
<tr style='height:23.5pt'>
<td width=95 valign=top style='width:71.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:23.5pt'>
<p class=MsoNormal style='margin-left:9.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>Summa f</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>r B</span></p>
</td>
<td width=83 valign=top style='width:62.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:23.5pt'>
<p class=MsoNormal style='margin-left:7.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>1 148</span></p>
</td>
<td width=52 valign=top style='width:38.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:23.5pt'>
<p class=MsoNormal style='margin-left:16.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>27</span></p>
</td>
<td width=65 valign=top style='width:48.95pt;padding:0cm 2.0pt 0cm 2.0pt;
height:23.5pt'>
<p class=MsoNormal style='margin-left:13.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>544</span></p>
</td>
<td width=35 valign=top style='width:26.15pt;padding:0cm 2.0pt 0cm 2.0pt;
height:23.5pt'>
<p class=MsoNormal style='margin-left:1.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>13</span></p>
</td>
<td width=73 valign=top style='width:54.5pt;padding:0cm 2.0pt 0cm 2.0pt;
height:23.5pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>2 602</span></p>
</td>
<td width=26 valign=top style='width:19.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:23.5pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>60</span></p>
</td>
<td width=58 valign=top style='width:43.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:23.5pt'>
<p class=MsoNormal><span style='font-size:8.0pt;font-family:Verdana'>4 294</span></p>
</td>
</tr>
</table>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section191>
<p class=MsoNormal style='margin-bottom:100.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section192>
<p class=MsoNormal><b><span style='font-family:Verdana'>Prop. 1981/82:225</span></b><b><span
style='font-family:Verdana'> </span></b><b><span
style='font-family:Verdana'>75</span></b></p>
<p class=MsoNormal style='margin-top:11.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:53.0pt;margin-bottom:.0001pt;text-indent:-50.0pt'><span
style='font-size:8.0pt;font-family:Verdana'>Tabell 5 Rapporterade </span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>vertr</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>delser not
brukandef</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rbud p</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'> grund av obetald v</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>gtrafikskatt och mot f</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rbudet att
anv</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>nda oregistrerade eller avst</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>llda fordon</span></p>
<p class=MsoNormal style='margin-bottom:12.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0
style='margin-left:2.0pt;border-collapse:collapse'>
<tr style='height:37.7pt'>
<td width=60 valign=top style='width:44.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:37.7pt'>
<p class=MsoNormal style='margin-left:12.0pt'><b><span style='font-size:11.0pt;
font-family:Verdana'>Ar</span></b></p>
</td>
<td width=210 colspan=4 valign=top style='width:157.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:37.7pt'>
<p class=MsoNormal style='margin-top:0cm;margin-right:12.0pt;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>Antal rapporter cm anv</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>ndning av fordon med brukandef</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rbud
p.g.a. obetald skatt</span></p>
</td>
<td width=219 colspan=3 valign=top style='width:164.4pt;padding:0cm 2.0pt 0cm 2.0pt;
height:37.7pt'>
<p class=MsoNormal style='margin-left:13.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>Antal rapporter cm anv</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>ndning av oregistrerade eller avst</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>l).-da fordon |</span></p>
</td>
</tr>
<tr style='height:24.0pt'>
<td width=60 valign=top style='width:44.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:24.0pt'>
<p class=MsoNormal style='margin-left:13.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>1970</span></p>
</td>
<td width=25 valign=top style='width:18.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:24.0pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=21 valign=top style='width:16.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:24.0pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=76 valign=top style='width:57.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:24.0pt'>
<p class=MsoNormal style='margin-left:14.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>2 159</span></p>
</td>
<td width=87 valign=top style='width:65.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:24.0pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=40 valign=top style='width:29.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:24.0pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:24.0pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=162 valign=top style='width:121.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:24.0pt'>
<p class=MsoNormal style='margin-left:16.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>3 668</span></p>
</td>
</tr>
<tr style='height:13.7pt'>
<td width=60 valign=top style='width:44.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:13.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>1971</span></p>
</td>
<td width=25 valign=top style='width:18.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=21 valign=top style='width:16.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=76 valign=top style='width:57.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:14.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>2 715</span></p>
</td>
<td width=87 valign=top style='width:65.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=40 valign=top style='width:29.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=162 valign=top style='width:121.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:16.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>3 423</span></p>
</td>
</tr>
<tr style='height:13.7pt'>
<td width=60 valign=top style='width:44.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:13.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>1972</span></p>
</td>
<td width=25 valign=top style='width:18.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=21 valign=top style='width:16.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=76 valign=top style='width:57.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:14.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>2 962</span></p>
</td>
<td width=87 valign=top style='width:65.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=40 valign=top style='width:29.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=162 valign=top style='width:121.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:16.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>3 193</span></p>
</td>
</tr>
<tr style='height:13.7pt'>
<td width=60 valign=top style='width:44.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:13.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>1973</span></p>
</td>
<td width=25 valign=top style='width:18.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=21 valign=top style='width:16.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=76 valign=top style='width:57.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:14.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>4 144</span></p>
</td>
<td width=87 valign=top style='width:65.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=40 valign=top style='width:29.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=162 valign=top style='width:121.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:16.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>3 437</span></p>
</td>
</tr>
<tr style='height:13.7pt'>
<td width=60 valign=top style='width:44.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:14.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>1974</span></p>
</td>
<td width=25 valign=top style='width:18.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=21 valign=top style='width:16.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=76 valign=top style='width:57.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:14.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>7 396</span></p>
</td>
<td width=87 valign=top style='width:65.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=40 valign=top style='width:29.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=162 valign=top style='width:121.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:16.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>2 500</span></p>
</td>
</tr>
<tr style='height:13.7pt'>
<td width=60 valign=top style='width:44.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:14.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>1975</span></p>
</td>
<td width=25 valign=top style='width:18.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=21 valign=top style='width:16.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=76 valign=top style='width:57.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:14.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>8 083</span></p>
</td>
<td width=87 valign=top style='width:65.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=40 valign=top style='width:29.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=162 valign=top style='width:121.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:7.0pt'><span style='font-size:8.0pt'>■</span><span
style='font-size:8.0pt;font-family:Verdana'> 2 125</span></p>
</td>
</tr>
<tr style='height:13.9pt'>
<td width=60 valign=top style='width:44.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.9pt'>
<p class=MsoNormal style='margin-left:14.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>1976</span></p>
</td>
<td width=25 valign=top style='width:18.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=21 valign=top style='width:16.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=76 valign=top style='width:57.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.9pt'>
<p class=MsoNormal style='margin-left:15.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>8 052</span></p>
</td>
<td width=87 valign=top style='width:65.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=40 valign=top style='width:29.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.9pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=162 valign=top style='width:121.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.9pt'>
<p class=MsoNormal style='margin-left:14.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>.2 379</span></p>
</td>
</tr>
<tr style='height:13.7pt'>
<td width=60 valign=top style='width:44.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:14.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>1977</span></p>
</td>
<td width=25 valign=top style='width:18.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=21 valign=top style='width:16.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=76 valign=top style='width:57.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:15.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>9 484</span></p>
</td>
<td width=87 valign=top style='width:65.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=40 valign=top style='width:29.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=162 valign=top style='width:121.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:16.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>2 351</span></p>
</td>
</tr>
<tr style='height:22.3pt'>
<td width=60 valign=top style='width:44.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:22.3pt'>
<p class=MsoNormal style='margin-left:14.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>1978</span></p>
</td>
<td width=25 valign=top style='width:18.7pt;padding:0cm 2.0pt 0cm 2.0pt;
height:22.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=21 valign=top style='width:16.1pt;padding:0cm 2.0pt 0cm 2.0pt;
height:22.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=76 valign=top style='width:57.35pt;padding:0cm 2.0pt 0cm 2.0pt;
height:22.3pt'>
<p class=MsoNormal style='margin-left:15.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>9 082</span></p>
</td>
<td width=87 valign=top style='width:65.3pt;padding:0cm 2.0pt 0cm 2.0pt;
height:22.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=40 valign=top style='width:29.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:22.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=18 valign=top style='width:13.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:22.3pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=162 valign=top style='width:121.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:22.3pt'>
<p class=MsoNormal style='margin-left:16.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>2 484</span></p>
</td>
</tr>
</table>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:17.0pt;margin-bottom:
0cm;margin-left:28.0pt;margin-bottom:.0001pt;text-indent:-4.0pt'><span
style='font-size:8.0pt;font-family:Verdana'>'Till f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>ljd av </span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>ndrade
statistikrutiner finns inte motsvarande uppgifter f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>r </span><span style='font-size:8.0pt;font-family:
Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>ren 1979 och
1980.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:17.0pt;margin-bottom:
0cm;margin-left:55.0pt;margin-bottom:.0001pt;text-indent:-50.0pt'><span
style='font-size:8.0pt;font-family:Verdana'>'fabell 6 Antal lagf</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>ringar till f</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>ljd
av </span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>vertr</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>delser av brukandef</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rbudet p</span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'> grund av obetald skatt under </span><span
style='font-size:8.0pt;font-family:Verdana'>å</span><span style='font-size:
8.0pt;font-family:Verdana'>ren 1974-1979</span></p>
<p class=MsoNormal style='margin-bottom:8.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0
style='margin-left:2.0pt;border-collapse:collapse'>
<tr style='height:49.45pt'>
<td width=103 valign=top style='width:77.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:49.45pt'>
<p class=MsoNormal style='margin-top:0cm;margin-right:6.0pt;margin-bottom:
0cm;margin-left:7.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>N. Lagrum </span><span style='font-family:Verdana'>Ä</span><span
style='font-family:Verdana'>r \</span></p>
</td>
<td width=120 valign=top style='width:89.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:49.45pt'>
<p class=MsoNormal style='margin-top:0cm;margin-right:20.0pt;margin-bottom:
0cm;margin-left:16.0pt;margin-bottom:.0001pt;text-indent:1.0pt'><span
style='font-size:8.0pt;font-family:Verdana'> 1) 34 </span><span
style='font-size:8.0pt;font-family:Verdana'>§</span><span style='font-size:
8.0pt;font-family:Verdana'> <span style='text-transform:uppercase'>VSl''</span></span></p>
<p class=MsoNormal style='margin-left:16.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>(</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>garen)</span></p>
</td>
<td width=124 colspan=2 valign=top style='width:92.9pt;padding:0cm 2.0pt 0cm 2.0pt;
height:49.45pt'>
<p class=MsoNormal style='margin-top:0cm;margin-right:13.0pt;margin-bottom:
0cm;margin-left:16.0pt;margin-bottom:.0001pt;text-indent:2.0pt'><span
lang=EN-US style='font-size:8.0pt;font-family:Verdana'>II </span><span
style='font-size:8.0pt;font-family:Verdana'>2) 35 </span><span
style='font-size:8.0pt;font-family:Verdana'>§</span><span style='font-size:
8.0pt;font-family:Verdana'> VSL' (nyttjander</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>ttshavare)</span></p>
</td>
<td width=144 valign=top style='width:107.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:49.45pt'>
<p class=MsoNormal style='margin-left:14.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>III</span></p>
<p class=MsoNormal style='margin-left:14.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>36 </span><span style='font-size:8.0pt;font-family:Verdana'>§</span><span
style='font-size:8.0pt;font-family:Verdana'> VSL''</span></p>
<p class=MsoNormal style='margin-left:14.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>(f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rare)</span></p>
</td>
</tr>
<tr style='height:19.2pt'>
<td width=103 valign=top style='width:77.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:19.2pt'>
<p class=MsoNormal style='margin-left:12.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>1974</span></p>
</td>
<td width=120 valign=top style='width:89.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:19.2pt'>
<p class=MsoNormal style='margin-left:16.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>1 391 (3)</span></p>
</td>
<td width=45 valign=top style='width:33.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:19.2pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=79 valign=top style='width:59.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:19.2pt'>
<p class=MsoNormal style='margin-left:6.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>1</span></p>
</td>
<td width=144 valign=top style='width:107.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:19.2pt'>
<p class=MsoNormal style='margin-left:23.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>133</span></p>
</td>
</tr>
<tr style='height:13.45pt'>
<td width=103 valign=top style='width:77.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal style='margin-left:12.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>1975</span></p>
</td>
<td width=120 valign=top style='width:89.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal style='margin-left:16.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>3 404 (64)</span></p>
</td>
<td width=45 valign=top style='width:33.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=79 valign=top style='width:59.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal style='margin-left:5.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>-</span></p>
</td>
<td width=144 valign=top style='width:107.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal style='margin-left:23.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>270</span></p>
</td>
</tr>
<tr style='height:13.45pt'>
<td width=103 valign=top style='width:77.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal style='margin-left:12.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>1976</span></p>
</td>
<td width=120 valign=top style='width:89.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal style='margin-left:16.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>3 336 (126)</span></p>
</td>
<td width=45 valign=top style='width:33.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=79 valign=top style='width:59.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal style='margin-left:5.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>4</span></p>
</td>
<td width=144 valign=top style='width:107.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal style='margin-left:23.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>263</span></p>
</td>
</tr>
<tr style='height:13.2pt'>
<td width=103 valign=top style='width:77.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.2pt'>
<p class=MsoNormal style='margin-left:12.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>1977</span></p>
</td>
<td width=120 valign=top style='width:89.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.2pt'>
<p class=MsoNormal style='margin-left:16.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>3 455 (210)</span></p>
</td>
<td width=45 valign=top style='width:33.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.2pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=79 valign=top style='width:59.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.2pt'>
<p class=MsoNormal style='margin-left:5.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>5'</span></p>
</td>
<td width=144 valign=top style='width:107.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.2pt'>
<p class=MsoNormal style='margin-left:23.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>296</span></p>
</td>
</tr>
<tr style='height:13.45pt'>
<td width=103 valign=top style='width:77.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal style='margin-left:12.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>1978</span></p>
</td>
<td width=120 valign=top style='width:89.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal style='margin-left:16.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>4 134 (270)</span></p>
</td>
<td width=45 valign=top style='width:33.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=79 valign=top style='width:59.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal style='margin-left:5.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>6</span></p>
</td>
<td width=144 valign=top style='width:107.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.45pt'>
<p class=MsoNormal style='margin-left:23.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>362</span></p>
</td>
</tr>
<tr style='height:17.75pt'>
<td width=103 valign=top style='width:77.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:17.75pt'>
<p class=MsoNormal style='margin-left:12.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>1979</span></p>
</td>
<td width=120 valign=top style='width:89.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:17.75pt'>
<p class=MsoNormal style='margin-left:16.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>4 362 (233)</span></p>
</td>
<td width=45 valign=top style='width:33.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:17.75pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=79 valign=top style='width:59.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:17.75pt'>
<p class=MsoNormal style='margin-left:5.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>9</span></p>
</td>
<td width=144 valign=top style='width:107.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:17.75pt'>
<p class=MsoNormal style='margin-left:23.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>355</span></p>
</td>
</tr>
</table>
<p class=MsoNormal style='margin-top:4.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:30.0pt;margin-bottom:.0001pt;text-indent:-13.0pt'><span
style='font-size:8.0pt;font-family:"Courier New"'>1)<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-size:8.0pt;font-family:Verdana'>Siffror incm
parentes anger det antal fall d</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>r det s</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>rskilt noterats att brottet avser 21 </span><span
style='font-size:8.0pt;font-family:Verdana'>§</span><span style='font-size:
8.0pt;font-family:Verdana'> f</span><span style='font-size:8.0pt;font-family:
Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>rsta stycket
2 VSL - dvs. n</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>r kilometerskatt inte betalats.</span></p>
<p class=MsoNormal style='margin-top:9.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:30.0pt;margin-bottom:.0001pt;text-indent:-13.0pt'><span
style='font-size:8.0pt;font-family:"Courier New"'>2)<span style='font:7.0pt "Times New Roman"'>
</span></span><span style='font-size:8.0pt;font-family:Verdana'>Fallen i kolumn
</span><span lang=EN-US style='font-size:8.0pt;font-family:Verdana'>II </span><span
style='font-size:8.0pt;font-family:Verdana'>(person som utan lov brukat annans
fordon) och III (f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rare som k</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>nt till hindret f</span><span style='font-size:8.0pt;
font-family:Verdana'>ö</span><span style='font-size:8.0pt;font-family:Verdana'>r
fordonets brukande) kan redan ha blivit inr</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>knade
i kolumn I, n</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>mligen cm i straff</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rel</span><span style='font-size:8.0pt;font-family:
Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>ggandet/domen
</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>ven h</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>nvisats till VSL </span><span style='font-size:8.0pt;font-family:Verdana'>§</span><span
style='font-size:8.0pt;font-family:Verdana'> 34. H</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>nvisas till tv</span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>
lagrum g</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rs n</span><span style='font-size:
8.0pt;font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:
Verdana'>mligen notering p</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'> b</span><span style='font-size:
8.0pt;font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:
Verdana'>da st</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>llena.</span></p>
</div>
<span style='font-size:8.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section193>
<p class=MsoNormal style='margin-bottom:32.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:8.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section194>
<p class=MsoNormal><b><span style='font-size:11.0pt;font-family:Verdana'>Prop.
1981/82:225</span></b></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal><span style='font-family:Verdana'>76</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section195>
<p class=MsoNormal style='margin-top:11.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:49.0pt;margin-bottom:.0001pt;text-indent:-45.0pt'><span
style='font-size:8.0pt;font-family:Verdana'>Tabell 7 Av registeruppgifter
dokumenterad anv</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>ndning av fordon med brukandef</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rbud p</span><span style='font-size:8.0pt;
font-family:Verdana'>å</span><span style='font-size:8.0pt;font-family:Verdana'>
grund av obetald v</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>gtrafikskatt . Kontrollen gjordes
den 7 mars 1981 och avs</span><span style='font-size:8.0pt;font-family:Verdana'>å</span><span
style='font-size:8.0pt;font-family:Verdana'>g kilometerskattepliktiga fordon
och fordon som </span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>r kilometerskattepliktiga n</span><span
style='font-size:8.0pt;font-family:Verdana'>ä</span><span style='font-size:
8.0pt;font-family:Verdana'>r de inte </span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>r
avst</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>llda (exkl. f</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rregistrerade),</span></p>
<p class=MsoNormal style='margin-bottom:20.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0
style='margin-left:2.0pt;border-collapse:collapse'>
<tr style='height:53.05pt'>
<td width=95 valign=top style='width:71.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:53.05pt'>
<p class=MsoNormal style='margin-left:8.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>Fordonsslag</span></p>
</td>
<td width=109 valign=top style='width:81.6pt;padding:0cm 2.0pt 0cm 2.0pt;
height:53.05pt'>
<p class=MsoNormal style='margin-top:0cm;margin-right:3.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt;text-indent:2.0pt'><span
style='font-size:8.0pt;font-family:Verdana'>Antal fordon i registuret (exkl.
f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rreg.)</span></p>
</td>
<td width=137 colspan=2 valign=top style='width:102.95pt;padding:0cm 2.0pt 0cm 2.0pt;
height:53.05pt'>
<p class=MsoNormal style='margin-top:0cm;margin-right:4.0pt;margin-bottom:
0cm;margin-left:5.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>Fordon, med obetald skatt</span></p>
</td>
<td width=162 colspan=2 valign=top style='width:121.45pt;padding:0cm 2.0pt 0cm 2.0pt;
height:53.05pt'>
<p class=MsoNormal style='margin-top:0cm;margin-right:4.0pt;margin-bottom:
0cm;margin-left:6.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>Pordon med i registret dokumenterad k</span><span
style='font-size:8.0pt;font-family:Verdana'>ö</span><span style='font-size:
8.0pt;font-family:Verdana'>rstr</span><span style='font-size:8.0pt;
font-family:Verdana'>ä</span><span style='font-size:8.0pt;font-family:Verdana'>cka
efter det att skatten f</span><span style='font-size:8.0pt;font-family:Verdana'>ö</span><span
style='font-size:8.0pt;font-family:Verdana'>rfallit till betalning</span></p>
</td>
</tr>
<tr style='height:52.55pt'>
<td width=95 valign=top style='width:71.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:52.55pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=109 valign=top style='width:81.6pt;padding:0cm 2.0pt 0cm 2.0pt;
height:52.55pt'>
<p class=MsoNormal><span style='font-family:Verdana'> </span></p>
</td>
<td width=64 valign=top style='width:47.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:52.55pt'>
<p class=MsoNormal style='margin-left:5.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>antal</span></p>
</td>
<td width=74 valign=top style='width:55.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:52.55pt'>
<p class=MsoNormal style='margin-left:22.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>%</span></p>
</td>
<td width=61 valign=top style='width:45.6pt;padding:0cm 2.0pt 0cm 2.0pt;
height:52.55pt'>
<p class=MsoNormal style='margin-right:5.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>antal</span></p>
</td>
<td width=101 valign=top style='width:75.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:52.55pt'>
<p class=MsoNormal style='margin-top:0cm;margin-right:8.0pt;margin-bottom:
0cm;margin-left:11.0pt;margin-bottom:.0001pt'><span style='font-size:8.0pt;
font-family:Verdana'>% av antal et fordon med obetald skatt</span></p>
</td>
</tr>
<tr style='height:19.45pt'>
<td width=95 valign=top style='width:71.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:19.45pt'>
<p class=MsoNormal style='margin-left:9.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>Personbil</span></p>
</td>
<td width=109 valign=top style='width:81.6pt;padding:0cm 2.0pt 0cm 2.0pt;
height:19.45pt'>
<p class=MsoNormal style='margin-left:7.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>136 181</span></p>
</td>
<td width=64 valign=top style='width:47.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:19.45pt'>
<p class=MsoNormal style='margin-left:6.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>6 336</span></p>
</td>
<td width=74 valign=top style='width:55.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:19.45pt'>
<p class=MsoNormal style='margin-left:8.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>4-7</span></p>
</td>
<td width=61 valign=top style='width:45.6pt;padding:0cm 2.0pt 0cm 2.0pt;
height:19.45pt'>
<p class=MsoNormal style='margin-right:5.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>1 679</span></p>
</td>
<td width=101 valign=top style='width:75.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:19.45pt'>
<p class=MsoNormal style='margin-left:12.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>26,5</span></p>
</td>
</tr>
<tr style='height:13.7pt'>
<td width=95 valign=top style='width:71.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:9.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>Lastbil</span></p>
</td>
<td width=109 valign=top style='width:81.6pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:7.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>117 834</span></p>
</td>
<td width=64 valign=top style='width:47.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:6.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>4 331</span></p>
</td>
<td width=74 valign=top style='width:55.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:5.0pt'><span style='font-size:8.0pt'>■</span><span
style='font-size:8.0pt;font-family:Verdana'>3,7</span></p>
</td>
<td width=61 valign=top style='width:45.6pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-right:5.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>1 206</span></p>
</td>
<td width=101 valign=top style='width:75.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:12.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>27,8</span></p>
</td>
</tr>
<tr style='height:13.7pt'>
<td width=95 valign=top style='width:71.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:9.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>Buss</span></p>
</td>
<td width=109 valign=top style='width:81.6pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:12.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>13 613</span></p>
</td>
<td width=64 valign=top style='width:47.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:16.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>149</span></p>
</td>
<td width=74 valign=top style='width:55.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:9.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>1,1</span></p>
</td>
<td width=61 valign=top style='width:45.6pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-right:5.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>26</span></p>
</td>
<td width=101 valign=top style='width:75.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:13.7pt'>
<p class=MsoNormal style='margin-left:12.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>17,4</span></p>
</td>
</tr>
<tr style='height:16.55pt'>
<td width=95 valign=top style='width:71.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.55pt'>
<p class=MsoNormal style='margin-left:9.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>Sl</span><span style='font-size:8.0pt;font-family:Verdana'>ä</span><span
style='font-size:8.0pt;font-family:Verdana'>pvagn</span></p>
</td>
<td width=109 valign=top style='width:81.6pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.55pt'>
<p class=MsoNormal style='margin-left:11.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>34 711</span></p>
</td>
<td width=64 valign=top style='width:47.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.55pt'>
<p class=MsoNormal style='margin-left:15.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>721</span></p>
</td>
<td width=74 valign=top style='width:55.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.55pt'>
<p class=MsoNormal style='margin-left:8.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>2,1</span></p>
</td>
<td width=61 valign=top style='width:45.6pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.55pt'>
<p class=MsoNormal style='margin-right:5.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>213</span></p>
</td>
<td width=101 valign=top style='width:75.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:16.55pt'>
<p class=MsoNormal style='margin-left:12.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>29,5</span></p>
</td>
</tr>
<tr style='height:24.0pt'>
<td width=95 valign=top style='width:71.05pt;padding:0cm 2.0pt 0cm 2.0pt;
height:24.0pt'>
<p class=MsoNormal style='margin-left:9.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>Summa</span></p>
</td>
<td width=109 valign=top style='width:81.6pt;padding:0cm 2.0pt 0cm 2.0pt;
height:24.0pt'>
<p class=MsoNormal style='margin-left:7.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>302 339</span></p>
</td>
<td width=64 valign=top style='width:47.75pt;padding:0cm 2.0pt 0cm 2.0pt;
height:24.0pt'>
<p class=MsoNormal style='margin-left:2.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>11 537</span></p>
</td>
<td width=74 valign=top style='width:55.2pt;padding:0cm 2.0pt 0cm 2.0pt;
height:24.0pt'>
<p class=MsoNormal style='margin-left:9.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>3,8</span></p>
</td>
<td width=61 valign=top style='width:45.6pt;padding:0cm 2.0pt 0cm 2.0pt;
height:24.0pt'>
<p class=MsoNormal style='margin-right:5.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>3 124</span></p>
</td>
<td width=101 valign=top style='width:75.85pt;padding:0cm 2.0pt 0cm 2.0pt;
height:24.0pt'>
<p class=MsoNormal style='margin-left:12.0pt'><span style='font-size:8.0pt;
font-family:Verdana'>27,1</span></p>
</td>
</tr>
</table>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section196>
<p class=MsoNormal><b><i><span style='font-family:Verdana'>)</span></i></b></p>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all>
</span>
<p class=MsoNormal style='margin-top:3.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Beträffande vilka uppgifter scm loeaktats vid kontrollen,
se s. 35.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section197>
<p class=MsoNormal style='margin-bottom:113.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section198>
<p class=MsoNormal><span style='font-size:9.0pt;font-family:Verdana'>Prop.
1981/82:225</span><span style='font-size:9.0pt;font-family:Verdana'> </span><span
style='font-size:9.0pt;font-family:Verdana'>77</span></p>
<p class=MsoNormal style='margin-top:14.0pt'><i><span style='font-size:9.0pt;
font-family:Verdana'>Bilaga 2</span></i></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-size:12.0pt;
font-family:Verdana'>Sammanställning av remissyttrandena över vägtrafik-skatteutredningens
betänkande (Ds B 1981:8) Översyn av vägtrafikbeskattningen Del 4 Effektivare
brukandeförbud</span></p>
<p class=MsoNormal style='margin-top:14.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><b><span style='font-size:9.0pt;
font-family:Verdana'>1 Remissinstanserna</span></b></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt;text-indent:9.0pt'><i><span
style='font-size:9.0pt;font-family:Verdana'>Yttranden över betänkandet har
avgetts av riksåklagaren (RA), hovrätten för Nedre Norrland, kammarrätten i
Sundsvalt, rikspolisstyrelsen (RPS), brottsförebyggande rådet (BRÅ),
traflksäkerhetsverket (TSV), transportrådet (TPR), riksskatteverket (RSV),
generaltullstyrelsen, länsstyrelserna i Stockholms län, Jönköpings län,
Kristianstads län, Göteborgs och Bohus län, Västmanlands län och Norrbottens
län. Landsorganisationen i Sverige (LO), Tjänstemännens centralorganisation
(TCO), Centralorganisationen SACO/SR, Svenska busstraflkförbundet. Svenska
taxiförbundet och Svenska åkeriförbundet.</span></i></p>
<p class=MsoNormal style='margin-left:1.0pt;text-indent:9.0pt'><i><span
style='font-size:9.0pt;font-family:Verdana'>Dessutom har RÅ överlämnat yttranden
av överåklagarna i Stockholms, Göteborgs och Malmö åklagardistrikt samt
cheferna för länsåklagarmyndigheterna i Malmöhus lån och Kopparbergs län.
Vidare har länsstyrelsen i Jönköpings län bifogat ett yttrande av
länspolischefen i länet, som i sin tur har åberopat ett yttrande av
länstrafikgruppen i Jönköpings polisdistrikt. Slutligen har LO översänt ett
yttrande av Svenska transportarbetareförbundet.</span></i></p>
<p class=MsoNormal style='margin-top:21.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><b><span style='font-size:9.0pt;
font-family:Verdana'>2 Avskyltning m. m.</span></b></p>
<p class=MsoNormal style='margin-top:12.0pt;text-indent:9.0pt'><span
style='font-size:9.0pt;font-family:Verdana'>Utredningens förslag om avskyltning
av fordon som används i trafiken trots restförd vägtrafikskatt, har tillstyrkts
eller lämnats utan erinran av samtliga remissinstanser utom länsstyrelsen i
Kristianstads län och åklagarmyndigheten i Malmö åklagardistrikt. Enligt
länsstyrelsens förmenande skulle systemet medföra ett icke obetydligt
merarbete för polisen på bekostnad av det normala trafiksäkerhetsarbetet.</span></p>
<p class=MsoNormal style='margin-left:1.0pt;text-indent:9.0pt'><span
style='font-size:9.0pt;font-family:Verdana'>När det gäller detaljerna och
delförslagen i anslutning till den föreslagna avskyltningen har följande
påpekanden gjorts.</span></p>
<p class=MsoNormal style='margin-left:1.0pt;text-indent:8.0pt'><span
style='font-size:9.0pt;font-family:Verdana'>Länsstyrelsen i Göteborgs och Bohus
län menar att åtgärderna bör kunna sättas in före restföringen av skatten.</span></p>
<p class=MsoNormal style='margin-left:1.0pt;text-indent:9.0pt'><span
style='font-size:9.0pt;font-family:Verdana'>TSV anser att befogenheten att
omhänderta ett fordons registreringsskyltar bör tillkomma, förutom polisman,
även bilinspektör och de s.k. VTK-inspektörerna och yrkesinspektörerna hos
yrkesinspektionen.</span></p>
<p class=MsoNormal style='margin-left:1.0pt;text-indent:9.0pt'><span
style='font-size:9.0pt;font-family:Verdana'>Kammarrätten i Sundsvall har
betonat att lagtexten bör utformas så att avskyltningen skall göras omedelbart
sedan ett fordon påträffats i trafik.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section199>
<p class=MsoNormal style='margin-bottom:22.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section200>
<p class=MsoNormal><span style='font-family:Verdana'>Prop. 1981/82:225</span><span
style='font-family:Verdana'> </span><span
style='font-family:Verdana'>78</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:3.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-family:Verdana'>möjligen
genom att det som en förutsättning för avskyltning anges att ett fordon
"framförs" i strid mot brukandeförbud.</span></p>
<p class=MsoNormal style='margin-right:2.0pt;text-indent:9.0pt'><span
style='font-family:Verdana'>Den föreslagna skyldigheten att medföra bevis om
att skatteinbetalning har skett, om betalningen har gjorts efter förfallodagen,
bör enligt RÅ och överåklagaren i Stockholms åklagardistrikt på något vis
förenas med en sanktionsbestämmelse för att inte bli verkningslös.</span></p>
<p class=MsoNormal style='margin-right:2.0pt;text-indent:9.0pt'><span
style='font-family:Verdana'>Enligt RSV, kammarrätten i Sundsvall och
länsstyrelsen i Stockholms län bör avskyltade fordon utmärkas på lämpligt sätt.</span></p>
<p class=MsoNormal style='margin-right:2.0pt;text-indent:9.0pt'><span
style='font-family:Verdana'>Vad gäller förslaget att skyltarna skall förstöras
har RSV betonat att, för att få en likformig tillämpning, en viss tid för
skyltarnas kvariiggande bör bestämmas, förslagsvis tre arbetsdagar. RPS,
hovrätten för Nedre Norrland och länsstyrelsen i Göteborgs och Bohus län menar
däremot att en bättre ordning vore att skyltarna behölls en längre tid än vad
utredningen har föreslagit — länsstyrelsen har föreslagit en månad - och
lämnades tillbaka till fordonsägaren, om denne visade att han hade betalt
skatten.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:1.0pt;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt;text-indent:8.0pt'><span
style='font-family:Verdana'>RPS har motsatt sig förslaget att provisoriska
registreringsskyltar skall lämnas ut av polisen i avvaktan på att fordonsägaren
skall erhålla duplettskyltar. RSV anser inte att ett avskyltat fordon skall få
användas för att hos polisen hämta provisoriska registreringsskyltar då skatten
har blivit betald.</span></p>
<p class=MsoNormal style='margin-right:2.0pt;text-indent:9.0pt'><span
style='font-family:Verdana'>RPS har beräknat tiden för att ta fram en lämplig
blankett för medgivande av färd till lämplig uppställnings- eller
avlastningsplats och för att meddela anvisningar till sex månader. RPS vill
därför att detta tidsutrymme lämnas innan lagstiftnigen träder i kraft.</span></p>
<p class=MsoNormal style='margin-top:21.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt'><b><span style='font-family:Verdana'>3
Fängelse</span></b></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:1.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>Utredningens förslag att fängelse skall införas i
straffskalan om ett avskyltat fordon används innan brukandeförbudet har hävts,
har tillstyrkts eller lämnats utan erinran av de flesta remissinstanserna. Till
undantagen hör länsstyrelsen i Kristianstads län, som har redovisat en allmänt
negativ inställning till utredningförslaget, och åklagarmyndigheten i Malmö
åklagardistrikt, som har ansett att straffskärpningen med nuvarande kriminalpolitiska
strömningar och därmed sammanhängande syn på fängelsestraffets betydelse kan
bli obsolet.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:2.0pt;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>Hovrätten för Nedre Norrland har tillstyrkt att
brukande av avskyltat fordon skall kunna bestraffas med fängelse men avstyrkt
att fängelse skall kunna följa även när fråga är om avställt fordon som inte
har avskyltats.</span></p>
<p class=MsoNormal style='margin-top:21.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><b><span style='font-family:Verdana'>4
Förverkande</span></b></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:3.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>Även när det gäller förverkande av avskyltat fordon
som används olovligen, har de flesta remissinstanserna tillstyrkt förslaget
eller lämnat det</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section201>
<p class=MsoNormal style='margin-bottom:22.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section202>
<p class=MsoNormal><span style='font-family:Verdana'>Prop. 1981/82:225</span><span
style='font-family:Verdana'> </span><span
style='font-family:Verdana'>79</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt'><span style='font-family:Verdana'>utan
erinran. Länsstyrelsen i Kristianstads lån utgör även i denna fråga ett
undantag. Vidare är RÅ och vissa åklagarmyndigheter negativa till förslaget.
Från dessa myndigheter har framförts bl. a. följande.</span></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:2.0pt;margin-bottom:
0cm;margin-left:0cm;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>RÅ: Frågan om förverkande av fordon som ett medel
att avhålla från fortsatt brottslighet bör övervägas i ett större sammanhang
och inte behandlas enbart avseende området för vägtrafikskattelagstiftningen.
Ej heller finner jag skäl att på förevarande rättsområde frångå de riktlinjer
som lämnades i samband med 1968 års ändringar i brottsbalkens allmänna
förverkanderegler och som innebär att en viss restriktivitet bör iakttas med
införande av förverkanderegler på specialstraffrättens område.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:1.0pt;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>Överåklagaren i Stockholms åklagardistrikt:
Förslaget om möjligheten att förverka fordon avstyrker jag. Jag finner det
alltför drastiskt. Det torde även uppstå stora svårigheter att enhetligt
tillämpa bestämmelsen p.g.a. de aktuella fordonens mycket skilda värden.
Förslaget att förverkande får ske oavsett vem fordonet tillhör kan knappast
komma att omfattas av det allmänna rättsmedvetandet.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:1.0pt;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>Överåklagaren i Göteborgs åklagardistrikt: Jag
befarar också att ett resursödande utredningsarbete i fråga om särskilda skäl
för förverkande föreligger samt en större kostnad för staten i att ta hand om
dåliga fordon än vad en ökad inbetalning av skatt kommer att ge.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:1.0pt;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt;text-indent:8.0pt'><span
style='font-family:Verdana'>Åklagarmyndigheten i Malmö åklagardistrikt: För
fordon där nuvarande ägare är betalningsansvarig för den restförda skatten, bör
ett utmätningsförfarande vara avsevärt enklare. Vidare kan för
polismyndigheterna uppstå problem av såväl praktisk som ekonomisk natur vid
förvaringen av beslagtagna fordon, i avbidan på beslut i förverkandefrågan.
Möjligheter till värdeförverkande är med hänsyn till det uttalade syftet med
förverkandet oklart. - — — Till detta bör, vid upprepade förseelser, införas
en förverkandemöjlighet, som dock bör göras vidare än den utredningen förordar.</span></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:1.0pt;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>Hovrätten för Nedre Norrland har motsatt sig att en
möjlighet till beslag och förverkande införs när det gäller avställt fordon
sorn inte har avskyltats. Vidare har hovrätten förklarat sig icke kunna
biträda utredningens uppfattning att förverkande skall kunna drabba
fordonsägare som inte tillhör den i 36 kap. 4 § brottsbalken angivna
personkretsen. I övrigt har hovrätten inte gjort någon invändning mot
utredningsförslaget i denna del.</span></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:1.0pt;margin-bottom:0cm;
margin-left:2.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>Även kammarrätten i Sundsvall, som inte heller har
motsatt sig att förverkanderegler införs, avstyrker att för er ande skall få
ske oberoende av ägarförhållandena.</span></p>
<p class=MsoNormal style='margin-top:21.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt'><b><span style='font-family:Verdana'>5
Administrativa åtgärder</span></b></p>
<p class=MsoNormal style='margin-top:13.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:2.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><span
style='font-family:Verdana'>Utredningens förslag till åtgärder av administrativ
karaktär - förbättrad information om bestämmelserna om brukandeförbund,
regelbundna registerkontroller, samtidig uppbörd av kilometerskatt och
fordonsskatt, underrättelse till kronofogden om vart avskyltade fordon har
förts, översyn av</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section203>
<p class=MsoNormal style='margin-bottom:23.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section204>
<p class=MsoNormal><span style='font-family:Verdana'>Prop. 1981/82:225</span><span
style='font-family:Verdana'> </span><span
style='font-family:Verdana'>80</span></p>
<p class=MsoNormal style='margin-top:12.0pt'><span style='font-family:Verdana'>registerrutinerna
- har tillstyrkts eller lämnats utan erinran av samtliga remissinstanser. TSV
har dock påpekat att en del åtgärder redan är vidtagna eller avses bli
vidtagna inom kort.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section205>
<p class=MsoNormal style='margin-bottom:197.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section206>
<p class=MsoNormal><b><span style='font-size:9.0pt;font-family:Verdana'>Prop.
1981/82:225</span></b><b><span style='font-size:9.0pt;font-family:Verdana'> </span></b><b><span
style='font-size:9.0pt;font-family:Verdana'>81</span></b></p>
<p class=MsoNormal style='margin-top:14.0pt'><i><span style='font-size:9.0pt;
font-family:Verdana'>Bilaga 3</span></i></p>
<p class=MsoNormal style='margin-top:16.0pt'><b><span style='font-size:9.0pt;
font-family:Verdana'>Förslag till</span></b></p>
<p class=MsoNormal style='margin-top:8.0pt'><b><span style='font-size:9.0pt;
font-family:Verdana'>Lag om ändring i vägtrafikskattelagen (1973:601)</span></b></p>
<p class=MsoNormal style='margin-top:12.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:9.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Härigenom föreskrivs i fråga om vägtrafikskattelagen
(1973:601)'</span></p>
<p class=MsoNormal style='margin-right:1.0pt;text-indent:9.0pt'><span
style='font-size:9.0pt;font-family:Verdana'>dels att rubriken närmast före 33 §
skall lyda "Straffbestämmelser m.m.",</span></p>
<p class=MsoNormal style='margin-left:9.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>dels att 34 § skall ha nedan angivna lydelse,</span></p>
<p class=MsoNormal style='margin-right:1.0pt;text-indent:9.0pt'><span
style='font-size:9.0pt;font-family:Verdana'>dels att i lagen skall införas en
ny paragraf, 33 a § , av nedan angivna lydelse.</span></p>
<p class=MsoNormal style='margin-top:11.0pt'><i><span style='font-size:9.0pt;
font-family:Verdana'>Nuvarande lydelse</span></i><i><span style='font-size:
9.0pt;font-family:Verdana'> </span></i><i><span
style='font-size:9.0pt;font-family:Verdana'>Föreslagen lydelse</span></i></p>
<p class=MsoNormal style='margin-top:4.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:1.0pt;margin-bottom:.0001pt'><b><span style='font-size:9.0pt;
font-family:Verdana'>33 a §</span></b></p>
<p class=MsoNormal style='margin-top:1.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:154.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><i><span
style='font-size:9.0pt;font-family:Verdana'>Brukas ett fordon i strid mot 16 §
eller 21 § första stycket 2 och har två månader förflutit från den dag då den
skatt som har föranlett brukandeförbudet förföll till betalning, skall
polisman ta hand om fordonets registreringsskyltar.</span></i></p>
<p class=MsoNormal style='margin-left:153.0pt;text-indent:9.0pt'><i><span
style='font-size:9.0pt;font-family:Verdana'>Polisman skall ta hand om registreringsskyltarna
även på ett avställt fordon, om förutsättningarna för en sådan åtgärd skulle
ha förelegat enligt första stycket om fordonet hade varit skattepliktigt.</span></i></p>
<p class=MsoNormal style='margin-left:153.0pt;text-indent:9.0pt'><i><span
style='font-size:9.0pt;font-family:Verdana'>Den polisman som har tagit hand om
fordonets registreringsskyltar får medge att fordonet förs till närmaste
lämpliga avlastningsplats eller uppställningsplats.</span></i></p>
<p class=MsoNormal style='margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm;
margin-left:10.0pt;margin-bottom:.0001pt;text-indent:130.0pt'><i><span
style='font-size:9.0pt;font-family:Verdana'>34 §<br>
Brukas fordon i strid mot 16 eller</span></i><i><span style='font-size:9.0pt;
font-family:Verdana'> </span></i><i><span style='font-size:9.0pt;font-family:
Verdana'>Brukas ett fordon i strid mot 16 §</span></i></p>
<p class=MsoNormal style='margin-left:1.0pt'><i><span style='font-size:9.0pt;
font-family:Verdana'>21 § dömes ägaren till böter.</span></i><i><span
style='font-size:9.0pt;font-family:Verdana'> </span></i><i><span
style='font-size:9.0pt;font-family:Verdana'>eller 21 § första stycket 2. och
har</span></i></p>
<p class=MsoNormal style='margin-left:155.0pt'><i><span style='font-size:9.0pt;
font-family:Verdana'>fordonets registreringsskyltar tagits om hand enligt 33 a
§, döms ägaren till böter eller fängelse i högst sex månader.</span></i></p>
<p class=MsoNormal style='margin-left:153.0pt;text-indent:9.0pt'><i><span
style='font-size:9.0pt;font-family:Verdana'>Till samma straff döms ägaren till
ett avstållt fordon som brukas, om fordonets registreringsskyltar har tagits om
hand enligt 33 a § och brukandeförbud skulle ha gällt för fordonet enligt 16 §
eller 21 § 2</span></i></p>
<p class=MsoNormal style='margin-top:22.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:7.0pt;margin-bottom:.0001pt'><span style='font-size:9.0pt;
font-family:Verdana'>Lagen omtryckt 1979:280.</span></p>
<p class=MsoNormal style='margin-left:7.0pt'><span style='font-size:9.0pt;
font-family:Verdana'>Senaste lydelse av lagens rubrik 1974: 869.</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section207>
<p class=MsoNormal style='margin-bottom:20.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section208>
<p class=MsoNormal><span style='font-family:Verdana'>Prop. 1981/82:225</span><span
style='font-family:Verdana'> </span><span
style='font-family:Verdana'>82</span></p>
<p class=MsoNormal style='margin-top:24.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:153.0pt;margin-bottom:.0001pt'><i><span style='font-family:
Verdana'>om fordonet hade varit skattepliktigt.</span></i></p>
<p class=MsoNormal style='margin-top:0cm;margin-right:3.0pt;margin-bottom:0cm;
margin-left:153.0pt;margin-bottom:.0001pt;text-indent:9.0pt'><i><span
style='font-family:Verdana'>Brukas i annat fall ett fordon i strid mot 16 eller
21 §. döms ägaren till böter.</span></i></p>
<p class=MsoNormal style='margin-top:4.0pt;text-indent:9.0pt'><span
style='font-family:Verdana'>Visar ägaren att han iakttagit vad som ankommit på
honom för att hindra att fordonet brukades är han fri från ansvar.</span></p>
<p class=MsoNormal style='margin-top:10.0pt;margin-right:0cm;margin-bottom:
0cm;margin-left:9.0pt;margin-bottom:.0001pt'><span style='font-family:Verdana'>Denna
lag träder i kraft den 1 januari 1983.</span></p>
<p class=MsoNormal style='margin-top:157.0pt'><span style='font-size:6.0pt;
font-family:Verdana'>Norstedts Tryckeri, Stockholm 1982</span></p>
</div>
<span style='font-size:10.0pt;font-family:Verdana'><br clear=all
style='page-break-before:auto'>
</span>
<div class=Section209>
<p class=MsoNormal style='margin-bottom:21.0pt'><span style='font-size:1.0pt;
font-family:Verdana'> </span></p>
</div>
G503225
prop_198182__225.pdf
2558016
pdf
om ändring i vägtrafikskattelagen (1973:601)
https://data.riksdagen.se/fil/21F293D7-6E54-42D5-8921-A853747F1D92