Las resoluciones que dicten las Secciones de Recursos Tributarios y concerniente a los impuestos administrados por la Dirección General de Impuestos Nacionales, deberán ser consultadas ante el Director de Impuestos Nacionales, en la forma y condiciones establecidas por el inciso final del artículo 41 del Decreto 1651 de 1971.
Decreto 2247 de 1974 →In force
Article 21
Decreto 2247 de 1974 · Por el cual se modifican normas procedimentales en materia tributaria y se dictan otras disposiciones
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