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KiStG NRW Kirchensteuergesetz NRW
Öffentliches RechtVerwaltungsrechtBesonderes Verwaltungsrecht
Steuerrecht & Steuerverfahrensrecht
(1) Kirchensteuerpflichtig sind alle Angehörigen der Katholischen Kirche und der Evangelischen Kirche, die ihren Wohnsitz oder gewöhnlichen Aufenthalt im Sinn der §§ 8 und 9 der Abgabenordnung im Land Nordrhein-Westfalen haben.
(2) Die Kirchensteuerpflicht endet bei einem nach Maßgabe der geltenden staatlichen Vorschriften erklärten Kirchenaustritt mit dem Ablauf des Kalendermonats, in dem die Erklärung des Kirchenaustritts wirksam geworden ist.
Quelle: Justizportal NRW
Import: