Esta acción prescribe al cabo de tres meses de realizada la operación administrativa de liquidación del impuesto, y por medio de ella podrá pedirse igualmente el reintegro o devolución de las sumas cubiertas con exceso por el contribuyente.
Ley 167 de 1941 →In force
Article 272
Ley 167 de 1941 · Sobre organización de la jurisdicción Contencioso-administrativa
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Text of the article
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Constitutional history
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