El sujeto pasivo de la contribución parafiscal que no lo transfiera oportunamente a la entidad recaudadora pagará intereses de mora a la tasa señalada para el impuesto de renta y complementarios. La entidad administradora podrá demandar por vía ejecutiva ante la jurisdicción ordinaria el pago de la misma.
Ley 300 de 1996 →In force
Article 49
Cobro Judicial De La Contribución Parafiscal
Ley 300 de 1996 · LEY 300 DE 1996, 26/07/1996, por la cual se expide la Ley General de Turismo y se dictan otras disposiciones.
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