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G @ Frumvarptillaga#  G#     umbreytingulgumumyfirskattanefnd,nr.30/1992,lgumumvirWisaukaskatt,   nr.50/1988,tollalgum,nr.88/2005,oglgumumrvinnslugjald,nr.162/2002  X (yfirskattanefndtekurviWverkefnumrkistollanefndar, K #  afmrkunrskurWarvalds,mlsmeWferWo.fl.).    (Eftir2.umrWu,12.desember.)     I.KAFLI B   Breytinglgumumyfirskattanefnd,nr.30/1992,meWsWaribreytingum.     1.gr.   Y  2.gr.lagannaorWastsvo: {    YfirskattanefndskalrskurWakrumlumvegnaskattaoggjaldasemlgWerueWa nF kvrWuWafrkisskattstj;ra.YfirskattanefndskalrskurWakrumlumvegnaYeirrakvarW 9 anatollstj;rasemgreinir118.gr.tollalaga.JafnframttekurrskurWarvaldyfirskattanefndar  tilannarrakvarWanarkisskattstj;raogtollstj;raeftirYvsemmlterfyrirumlgum.    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(g00"i0J"  i0J2g  a  .3  Ԉ0    0staWorWsins?rkisskattstj;ra 1.og2.mlsl.1.mgr.ogorWsins?Rkisskattstj;ri 2.  mgr.kemur:stj;rnvaldi;stj;rnvalds;og:Stj;rnvald.',(i0J݌a Ќ  "i0J"  i0J2g  b  .3  Ԉ0    3.mgr.orWastsvo:i0J݌T, Ќ  "k;"  k;0  2g3  0     v Innan45dagafrYvaWstj;rnvaldibarstkraskalstj;rnvaldhafalagtfyriryfir  skattanefndumsgnumkruna,eftirYvsemYaWtelurtilefnitil,ogYauggnsemum  rWir2.mgr.Jafnframtskalstj;rnvaldsendaviWb;tarupplUsingarefmlavextirYykja   veraYesseWlisaWstWastilYessaWaflafrekarigagna.k;݌ X Ќ  "i0J"  i0J2g  c  .3  Ԉ0    0staWorWsins?rkisskattstj;ra 4.mgr.kemur:stj;rnvalds.i0JG݌K #  Ќ  "i0J"  i0JJ2g  d  .3  Ԉ0    ViWbtistnUmlsgrein,svohlj;Wandi:i0JJw݌   Ќ  "k;"  k;X0  2g3  0     v XrttfyrirkvWiYessarargreinareryfirskattanefndheimiltaWtakamltilupp    kvaWningarrskurWarnYessaWleitaumsagnarstj;rnvaldssmliWtaliWeinfaltr   lausnarogekkiYrfflungagnafrstj;rnvaldi.k;X݌wO  Ќ  @==!5.gr.      0staWorWanna?rkisskattstj;ri 2.mlsl.og?rkisskattstj;ra 3.og4.mlsl.1.mgr7.   gr.lagannakemur:stj;rnvald;stj;rnvalds;og:stj;rnvaldi. {  @==!6.gr. 9   0staWtilvsunarinnar?3.mgr. 13.gr.lagannakemur:2.mgr.  @==!7.gr. r   EftirfarandibreytingarverWa15.gr.laganna: e= ! !"i0J"  i0J!2g  a  .3  Ԉ0    1.mgr.orWastsvo:i0J!!݌0 Ќ  "k;"  k;"0  2g3  0     v BrskurWuryfirskattanefndarerfullnaWarrskurWurstj;rnsUslustigi.k;""݌ Ќ  "i0J"  i0J#2g  b  .3  Ԉ0    0staWorWanna?rkisskattstj;ri og?hann 1.mlsl.3.mgr.kemur:stj;rnvald;og:  stj;rnvaldiW.i0J#$݌i Ќ  @==!8.gr. '   18.gr.lagannaorWastsvo:    XegaryfirskattanefndhefurlokiWrskurWimlsskalhnsendamlsaWila,umboWsmanni  hansogstj;rnvaldieintakrskurWar.Stj;rnvaldskalframkvmagjaldabreytingarsemstafa `  afrskurWiyfirskattanefndaraWjafnaWiinnantuvirkradagafrYvaWrskurWurbarst.RW S+! herraerY;heimiltaWkveWameWreglugerWaWyfirskattanefndframkvmigjaldabreytingar " ervarWakveWnaskattaog/eWagjld.MlsaWilumskaltilkynntumniWurstWumlsogbreyt # ingugjaldabyrgWarbrfi,almennrip;stsendingueWarafrnt.  $   II.KAFLI J""&  BreytinglgumumvirWisaukaskatt,nr.50/1988,meWsWaribreytingum.  #' 9.gr. #( (  5.mgr.29.gr.lagannaorWastsvo: $ )   greiningumskattskylduogskatthWmberaundird;mst;la. v%N!* @!10.gr.  '",   0staWorWsins?rkistollanefndar 3.mgr.36.gr.lagannakemur:yfirskattanefndar. '#- Ї  &  III.KAFLI (  Breytingtollalgum,nr.88/2005,meWsWaribreytingum.   11.gr.  *  0staWorWsins?rkistollanefndar 1.mgr.21.gr.og3.mgr.117.gr.ogorWsins?rkistolla a nefnd tvvegis3.mgr.125.gr.lagannakemur:yfirskattanefndar;og:yfirskattanefnd.'(* T, @!12.gr.    3.mgr.38.gr.lagannafellurbrott.   @!13.gr. K #    44.gr.lagannafellurbrottsamtfyrirsgn.    @!14.gr.     118.gr.lagannaorWastsvo,samtfyrirsgn: wO  @  Krurtilyfirskattanefndar. B    TollskylduraWiligeturskotiWrskurWitollstj;raumendurkvrWunskv.111.!113.gr.,    sbr.114.gr.,rskurWitollstj;raumleiWrttinguskv.116.gr.,krurskurWiskv.117.gr.og   kvrWuntollstj;raskv.21.gr.og2.mgr.145.gr.tilyfirskattanefndar. {    UmmlsmeWferWfyriryfirskattanefndfereftirlgumnr.30/1992,umyfirskattanefnd. nF @!15.gr.    Tilvsunin?skv.9.mgr.118.gr. 3.mgr.125.gr.lagannafellurbrott.    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