JurídicoESEN

Article 4

Decreto 477 de 1887 · en ejecución de la ley 111 del presente año.

The official text of this article is in Spanish and is shown as published by the Colombian authorities.

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Text of the article

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Art. 4º El rematador del impuesto sobre los cigarrillos que se produzcan en el país, vigilará las fábricas y lugares de expendio de cigarrillos con el fin de impedir o de comprobar el fraude que pueda hacerse, vendiendo materias primas; tendrá derecho a decomisar estas y que la multa sea declarada a su favor, deducidos los honorarios del Recaudador.

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Constitutional history

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