Local Tax
Local tax - taxes established by this Code and normative legal acts of representative bodies of municipal formations on taxes, which are mandatory to pay within the territories of the corresponding municipal formations, unless otherwise provided in this paragraph and paragraph 7 of this article1.
Federal Law No. 95-FZ dated 29.07.2004, "On Amending Part One and Two of the Tax Code of the Russian Federation and Declaring Certain Legislative Acts (Provisions of Legislative Acts) of the Russian Federation on Taxes and Fees as Expired" dated 29.07.2004, as amended on 2014-11-24, Article 1, paragraph 4 // RSZ RF. 2004. No. 31. Item 3231. ↩