Art. 74 Ziff. 3 und 96 Abs. 2 Z G, Art. 52 und 53 WUStB, Art. 41 und 42 LStB.
Art. 74 ch. 3 et 96 al. 2 LD; art. 52 et 53 AChA; art. 41 et 42 AIL.
Art. 74 num. 3 e 96 cp. 2 LD; art. 52 e 53 DCA; art. 41 e 42 DIL.