El recaudo de la estampilla se destinara a lo establecido en el artículo 1º de la presente ley.
Parágrafo
La tarifa contemplada en esta ley no podrá exceder el dos por ciento (2%) del valor del hecho sujeto al gravamen.
Ley 382 de 1997 →In force
Article 5
Ley 382 de 1997 · por medio de la cual se autoriza la emisión de la estampilla Prodesarrollo Académico y Descentralización de Servicios Educativos de la Universidad de Córdoba.
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Text of the article
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Constitutional history
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