Art. 155. Este tanto por ciento se cobrará solamente sobre las sumas procedentes de derechos de importacion que sean o excedan de cien pesos, siempre que el introductor haga uso del plazo de que trata el artículo 151 de este Código. Las sumas menores de cien pesos continuarán recaudándose integramente en dinero de contado.
Ley 106 de 1873 →In force
Article 155
Ley 106 de 1873 · Código Fiscal
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Text of the article
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Constitutional history
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