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**§ 163 StG** Tax Act (StG)

State Taxes - Procedure - Procedure in Tax Liability Relationships
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**§ 163 StG**

1. For dispositions concerning obligations from tax liability relationships pursuant to Sections 11 paragraph 2, 19, 20, 69, 174 paragraph 4, 213 paragraph 1, 215 paragraph 1, and 242 paragraph 3, the relevant authority is competent. Otherwise, the provisions regarding the regular assessment procedure apply accordingly.

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