Article 156 Act on Direct Taxes in the Canton of Uri (Tax Act, StG) (Steuergesetz, StG) - Tax Liability: Tax Subject

1. The taxpayer is the person who receives the transferred assets (inheritance, legacy, gift, entitlement, benefit).

2. Upon the transfer of usufructs and periodic payments, the usufructuary or the recipient of the payment is liable to tax.

3. In the case of the appointment of a substitute heir, both the initial and substitute heirs are liable to tax.

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