Article 258 Act on Direct Taxes in the Canton of Uri (Tax Act, StG) (Steuergesetz, StG) - Applicable Law

1. The new law shall apply for the first time to the tax period ending in the calendar year 2011. Assessments for the tax periods up to and including 2010 shall be carried out in accordance with the previous law.

2. Disposals, inheritances, and donations that occurred before the enactment of this law shall be taxed under the previous law, irrespective of the time of assessment.

3. Following the enactment of this law, only the procedural provisions of the new law shall apply.

4. For offenses against tax law that were committed before the enactment of this law, the provisions of the previous law shall apply, unless the new law provides a more favorable solution.

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