of 19 December 1958 (EG SVG) - Competent Authorities (EGSVG)

1. The Cantonal Council designates the authorities responsible for the implementation of the Federal Act on Road Traffic and this Act.

1. Anyone who owns motor vehicles, motor vehicle trailers, and motorized bicycles that are based in the canton of Appenzell A.Rh. and operate on public roads is required to pay a tax.

1. The following are exempt from road traffic tax

a) the Confederation, insofar as federal law requires it;

b) the Canton for all its vehicles;

c) municipalities and municipal associations for vehicles exclusively used for firefighting, ambulance services, or road maintenance.

2. The Executive Council is authorized to grant full or partial exemption from tax liability to other persons.

3. The Executive Council is authorized to partially exempt low-emission vehicles and those with low energy consumption from road traffic tax.

4. The Executive Council may increase the road traffic taxes by up to 30% for vehicles transferred to another holder that do not meet recognized emission standards.

1. The Department of Internal Affairs and Security may waive the vehicle tax in whole or in part for a disabled person who relies on a vehicle due to their disability. It takes their economic situation into account.

1. The assessment of the road traffic tax is based on the total weight.

2. It is calculated as a flat rate for

a) Vehicles with collective plates

b) Motorbikes

c) Types of vehicles with lower taxation

3. The Cantonal Council issues a tariff in which the tax rates are determined.

1. The tax obligation begins on the day the license plate is issued and ends on the day it is returned. The vehicle tax must be paid in advance by the end of each year.

1. 25% of the revenue from the cantonal road traffic taxes of the preceding fiscal year shall be allocated to the municipalities for the construction and maintenance of roads open to general traffic and their ancillary facilities. The determination of the shares for the municipalities shall be based on the weighted lengths and areas of the roads and ancillary facilities.

2. 40% of the revenue from the cantonal road traffic taxes of the preceding fiscal year shall be assigned to the state road account.

3. The revenue from the cantonal road traffic taxes that remains after the use according to paragraphs 1 and 2 shall remain in the current account of the canton for the benefit of traffic-related expenditures of the cantonal police and other traffic-related cantonal tasks.

1. The canton levies fees for official acts related to road traffic, such as the conduct of examinations, the issuance of permits, and the issuance of orders.

2. The government council enacts a fee schedule.

1. The Cantonal Council issues an implementation ordinance. It is authorized to enact supplementary provisions and to adapt this law to amendments in federal law.

1. The Cantonal Council shall determine the date of entry into force of this law.

1. Upon the entry into force of this law, any provisions of cantonal law that conflict with it are repealed. In particular, the following are repealed

a) The law on the introduction of the Federal Act of March 15, 1932, concerning motor vehicle and bicycle traffic (Implementing Act to the MFG) of April 30, 1933;

b) The ordinance in relation to the statutory provisions concerning motor vehicle and bicycle traffic (MFG Ordinance) of June 1, 1933.