°. Sujeto pasivo . Están obligadas al pago de la tasa por utilización del agua todas las personas naturales o jurídicas, públicas o privadas, que utilicen el recurso hídrico en virtud de una concesión de aguas.
Decreto 155 de 2004 →In force
Article 4
Sujeto Pasivo
Decreto 155 de 2004 · por el cual se reglamenta el artículo 43 de la Ley 99 de 1993 sobre tasas por utilización de aguas y se adoptan otras disposiciones.
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