JurídicoESEN

Article 47

Ley 2 de 1976 · Por el cual se reorganizan los impuestos de papel sellado y de timbre y se dictan otras disposiciones en materia de impuestos indirectos

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.

Cuando el obligado, según los reglamentos, a anular las estampillas de timbre, no lo hiciere o lo verificase irregularmente, incurrirá por cada vez en multa de diez pesos ($ 10.00).

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.
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