§ 189 Tax Act (StG) - Reference Authority

1. State taxes are collected by the municipal authority of the place of assessment on behalf of the state. The provisions regarding local jurisdiction apply accordingly to the collection of state taxes from individuals taxed according to expenditure, self-employed persons, and legal entities.

2. The government council may delegate the collection for certain categories of persons to the cantonal tax department.

3. Municipal authorities may transfer collection activities to the cantonal tax department with their consent.

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