En todos los casos en que hayan de devolverse a los contribuyentes derechos fiscales pagados a la Nación, su devolución se hará por los trámites administrativos comunes.
Interpretación de las Leyes anteriores.
Ley 63 de 1936 →In force
Article 88
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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Text of the article
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Constitutional history
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