Ley 61 de 1905 →In force

Article 24

Ley 61 de 1905 · Que organiza la Hacienda Nacional - (Conclusión)

The official text of this article is in Spanish and is shown as published by the Colombian authorities.

Text of the article

✓Verbatim text as it appears in the provision. Hard data, citable.

Art. 24. Todo producto de una renta ó contribución será liquidado siempre, y la liquidación se hará constar en las cuentas, aunque el producto se recaude íntegramente y de contado.

Liquidar el producto de una renta ó contribución es fijar por medio de operaciones aritméticas la cuota de que el Tesoro es acreedor, á cargo del respectivo deudor.

Constitutional history

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See all of Ley 61 de 1905