Nuclear Fuel Tax Act (KernbrStG). Country/Territory Germany Document type Legislation Date 2010 (2015) Source FAO, FAOLEX Subject Energy Keyword Legal proceedings/administrative proceedings Energy conservation/energy production Nuclear energy Offences/penalties Tax/levy Geographical area Alps, Europe, Europe and Central Asia, European Union Countries, North Sea, North-East Atlantic, Western Europe Entry into force notes This Act comes into force on 1st. January 2011. Abstract The Act provides tax regulations for the nuclear fuel used for the commercial production of electricity and applies in the territory of the Federal Republic of Germany without the territory of Büsingen and without the island of Heligoland. Anyone who operates a plant for the splitting of nuclear fuels for the commercial production of electricity must immediately notify the competent main customs office. The Act provides for the due date of the tax and tax return regulations. Some regulations of this Act including the administrative offences are subject to the Tax Code. The Federal Ministry of Finance is authorized to implement this law. This Act consists of 13 Articles. Full text German Website www.gesetze-im-internet.de