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641.4 STG CH-OW

Art. 167 Tax Act (StG) - Cantonal Tax Administration

**Procedural Law - Administrative Organization - Tax Authorities**
Open official source Full Act (324 Articles) Machine-readable Markdown (.md)

Art. 167 StG - Cantonal Tax Administration · Cantonal Tax Administration

1. The cantonal tax administration is a direct organ of the Department of Finance in managing the tax system.

2. It is responsible for the execution of this law, insofar as no special authorities are designated.

3. It is particularly responsible for uniform tax assessments.

4. The Cantonal Council regulates the organization of the tax administration by ordinance.

← Art. 166 StG Tax Act (StG) - Subject Matter of the Act Art. 167a StG - Cantonal Financial Administration →

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Court Decisions Applying This Provision (2)

OGVE.2018.19.Nr.24 · ow (Art. 167 Abs. 2 und 3 StG)
Tax Evasion for Improper Travel Expense Claims Upheld
Cited to establish the responsibilities of the tax administration in enforcing tax laws and ensuring uniform tax assessments.
AbR.2008.09.Nr.11 · ow (Art. 167 StG)
Tax Opening Denied for Fire Department Levy Due to Lack of Formal Decision
Defines the responsibility of the cantonal tax administration for tax assessments.