Law1963The binding text is the one the official gazette published, listed under the publications.
Section 100 of חוק מיסוי מקרקעין (שבח ורכישה), תשכ״ג–1963, חבות לתשלום המס.
This section is in פרק אחד עשר: עבירות וענשים
100. חבות לתשלום המס
אישום בפלילים של אדם, או הרשעתו על פי חוק זה, אינם גורעים מחובתו לתשלום המס.
The text on this page is adapted from the entry חוק מיסוי מקרקעין (שבח ורכישה), תשכ״ג–1963 in the Open Law Book of Hebrew Wikisource, read on 1 November 2026, and is shared under the CC BY-SA 4.0 licence.
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