Art. 21. En todo caso de fraude se decomisarán los objetos que lo constituyan, y se aplicarán al Fisco. Cuando el impuesto este arrendado, los comisos que se hagan de cigarrillos del país, corresponderán al arrendatario respectivo.
Decreto 194 de 1887 →In force
Article 21
Decreto 194 de 1887 · Por el cual se reglamentan los artículos 13 y 14 de la Ley 91 de 1886
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