Law on Excise Duty (see Articles 2 and 46) (the following amendments: No. X-960 of 7 December 2006, No. X-1355 of 6 December 2007, No. XI-79 of 19 December 2008, No. XI-398 of 23 July 2009, No. XI-542 of 9 December 2009 were not incorporated in the old version. Revised version of Law as of 1 April 2010 No. XI-722 and following amendments: No. XI-1185 of 30 November 2010, No. XI-1633 of 8 November 2011, No. XI-1740 of 29 November 2011 has not been translated yet)

Law on Pollution Tax (see Article 5) (not incorporated the following amendments: No. XI-254 of 12 May 2009, No. XI-1169 of 23 November 2010, No. XI-1371 of 28 April 2011 and No. XI-1894 of 22 December 2011)