NoVAG 1991 § 1 Z 3, KfzStG 1992 § 1 Abs 1 Z 3, KFG 1967 § 37, KFG 1967 § 40 Abs 1, KFG 1967 § 82 Abs 2, KFG 1967 § 82 Abs 8, BAO § 201
NoVAG 1991 § 1 Z 3, KfzStG 1992 § 1 Abs 1 Z 3, KFG 1967 § 37, KFG 1967 § 40 Abs 1, KFG 1967 § 82 Abs 2, KFG 1967 § 82 Abs 8, BAO § 201