La base gravable de la sobretasa a la gasolina motor tanto extra como corriente, y de la sobretasa al ACPM, será el volumen del respectivo producto expresado en galones. Para la base gravable de la gasolina motor corriente y extra oxigenadas, no se incluirá el alcohol carburante en cumplimiento con la exención del artículo 88 de la Ley 788 de 2002.
Ley 488 de 1998 →Amended
Article 121A
Base Gravable
Ley 488 de 1998 · por la cual se expiden normas en materia Tributaria y se dictan otras disposiciones fiscales de las Entidades Territoriales.
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