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KiStG NRW Kirchensteuergesetz NRW
(1) Die Kirchensteuerordnungen und -beschlüsse bedürfen der staatlichen Anerkennung.
(2) Liegt zu Beginn eines Steuerjahres ein anerkannter Kirchensteuerbeschluss nicht vor, so gilt für das Steuerjahr der vorjährige Kirchensteuerbeschluss weiter, bis ein neuer Kirchensteuerbeschluss anerkannt ist.
Quelle: Justizportal NRW
Import: