Artículo quinto. Las entidades recaudadoras de la cuota de fomento arrocero serán fiscalmente responsables no sólo por el valor de la cuotas percibidas sino también por los valores dejados de recaudar y por las liquidaciones equivocadas o defectuosas.
Decreto 1649 de 1964 →In force
Article 5
Decreto 1649 de 1964 · Por el cual se reglamenta la Ley 101 de 1963
The official text of this article is in Spanish and is shown as published by the Colombian authorities.
01
Text of the article
✓Verbatim text as it appears in the provision. Hard data, citable.
02
Constitutional history
Every Constitutional Court ruling that has reviewed this article, in chronological order. Follow how the doctrine evolved: each ruling links to its record.
This article has no constitutional review recorded in the Court’s graph. It may not have been challenged yet, or the challenge may not have reached a decision on the merits.