Con la certificación de la respectiva Administración de Hacienda Nacional, que acredite el pago del recargo a que se refiere el artículo anterior, por parte del contribuyente, el Banco de la República entregará en Bonos Denal el valor de una cantidad igual a la suma pagada como sanción.
Ley 54 de 1945 →In force
Article 3
Ley 54 de 1945 · Por la cual se modifican unas disposiciones fiscales y se dictan otras
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Text of the article
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Constitutional history
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