Los abonos que se hagan al impuesto se imputan de acuerdo con las leyes civiles sobre imputación de pagos y se acreditan a la herencia, asignatario o donatario que el consignaste designe.
Ley 63 de 1936 →In force
Article 63
Ley 63 de 1936 · Por la cual se organizan los impuestos sobre la masa global hereditaria, asignaciones y donaciones, y se aclara el artículo 8° de la Ley 78 de 1935
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Text of the article
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