Los distribuidores al por mayor serán responsables del pago del impuesto a que se refiere el artículo anterior y estarán obligados a retenerlo en la fuente y a consignarlo dentro de los treinta días siguientes al mes en que se haya distribuido, a orden de las entidades beneficiarias.
Ley 14 de 1983 →In force
Article 85
Ley 14 de 1983 · LEY 14 DE 1983, 06/07/1983, Por la cual se fortalecen los fiscos de las entidades territoriales y se dictan otras disposiciones
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