La liquidación del impuesto se hará siempre sobre los precios anotados en la factura respectiva, debidamente legalizada por el Cónsul colombiano del puerto de procedencia, o por el de una nación amiga, donde no lo hubiere.
Ley 52 de 1912 →In force
Article 5
Ley 52 de 1912 · Sobre creación y organización de la Intendencia Nacional de San Andrés y Providencia
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Text of the article
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Constitutional history
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