§ 190 Tax Act (StG) - Responsibility

1. The balance of tax amounts at the end of each month must be transferred to the canton within 15 days. In the event of late delivery, interest determined by the government council will be charged.

2. The municipal authorities are responsible for the correct collection and timely delivery of taxes. They are directly liable for the actions and omissions of the municipal bodies entrusted with this task.

3. If a municipal authority endangers the state's tax claims through neglect of duty, the financial department will take the necessary measures.

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