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\nArt. 97 is van toepassing vanaf het aanslagjaar 1992 (art. 80, KB/WIB; KB 27.08.1993 – B.S. 13.09.1993; Numac: 1993082751)

De Minister van Financiën kan het gebruik van fiscale zegels ten bewijze van de inning van de roerende voorheffing voorschrijven.

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\nArt. 97 is opgeheven vanaf 01.01.2007 (art. 91, KB 21.12.2006 – B.S. 29.12.2006; Numac: 2006021366)

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