1. člen
Zneski, določeni v 12. členu zakona o dohodnini (Uradni list RS, št. 71/93, 7/95, 14/96-odločba US in 44/96), se za odmero dohodnine za leto 2002 valorizirajo tako, da znašajo: če znaša osnova SIT znaša davek nad do SIT SIT 1,403.322 17% 1,403.322 2,806.642 238.563 + 35% nad 1,403.322 2,806.642 4,209.966 729.725 + 37% nad 2,806.642 4,209.966 5,613.285 1,248.956 + 40% nad 4,209.966 5,613.285 8,419.927 1,810.286 + 45% nad 5,613.285 8,419.927 3,073.274 + 50% nad 8,419.927 če znaša osnova SIT znaša davek nad do SIT SIT 1,403.322 17% 1,403.322 2,806.642 238.563 + 35% nad 1,403.322 2,806.642 4,209.966 729.725 + 37% nad 2,806.642 4,209.966 5,613.285 1,248.956 + 40% nad 4,209.966 5,613.285 8,419.927 1,810.286 + 45% nad 5,613.285 8,419.927 3,073.274 + 50% nad 8,419.927