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ErbStDV Erbschaftsteuer-Durchführungsverordnung
Öffentliches RechtVerwaltungsrechtBesonderes Verwaltungsrecht
Steuerrecht & Steuerverfahrensrecht
(1) Die Landesregierungen oder die von ihnen bestimmten Stellen teilen den für ihr Gebiet zuständigen Oberfinanzdirektionen Änderungen des Bestandes oder der Zuständigkeit der Standesämter mit. Von diesen Änderungen geben die Oberfinanzdirektionen den in Betracht kommenden Finanzämtern Kenntnis.
(2) Die Finanzämter geben jedem Standesamt ihres Bezirks eine Ordnungsnummer, die sie dem Standesamt mitteilen.
Quelle: BMJ
Import: