[1] Szja tv. 14. § (3) bekezdés

[2] Szja tv. 14. § (4) bekezdés

[3] Szja. tv. 14. § (5) bekezdése

[4] Szja. tv. 78/A. § (4) bekezdése                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             

[5] Art. 27. § (1) bekezdés

[6] Art. 164. § (1) bekezdés

[7] Art. 28/B. § (1) bekezdés

[8] Szja tv. 29/C. §

[9] Szja tv. 68. §

[10] Szja. tv. 44/A. § (2) bekezdése

[11] Szja tv. 3. § (18) bekezdés

[12] Szja. tv. 78/A. § (4) bekezdése