Establéese un impuesto progresivo sobre la cuantía liquida de toda asignación por causa de muerte, a título universal o singular, y de toda donación revocable o irrevocable, que será tasado, exigido, recaudado y pagado de acuerdo con las disposiciones que esta Ley.
Ley 63 de 1936 →In force
Article 11
Ley 63 de 1936 · Por la cual se organizan los impuestos sobre la masa global hereditaria, asignaciones y donaciones, y se aclara el artículo 8° de la Ley 78 de 1935
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