La persona a quien se exija un impuesto nacional que crea no debe serle exigido, o se le liquide de manera que él juzgue incorrecta, puede ocurrir al Tribunal Seccional Administrativo correspondiente para que se revise la resolución del Recaudador.
Ley 130 de 1913 →In force
Article 89
Ley 130 de 1913 · LEY 130 DE 1913, 13/12/1913, Sobre la jurisdicción de lo contencioso-administrativo
The official text of this article is in Spanish and is shown as published by the Colombian authorities.
01
Text of the article
✓Verbatim text as it appears in the provision. Hard data, citable.
02
Constitutional history
Every Constitutional Court ruling that has reviewed this article, in chronological order. Follow how the doctrine evolved: each ruling links to its record.
This article has no constitutional review recorded in the Court’s graph. It may not have been challenged yet, or the challenge may not have reached a decision on the merits.