El consumo de cigarrillos de fabricación nacional, contengan o no insumos importados, causará en favor de los Departamentos, Intendencias y Comisarías, un impuesto equivalente al cien por ciento (100%) sobre el precio de distribución, el cual se establecerá conforme a lo dispuesto en el Decreto extraordinario 214 de 1969.
Decreto 1222 de 1986 →In force
Article 135
Decreto 1222 de 1986 · DECRETO 1222 DE 1986, 18/04/1986, Por el cual se expide el Código de Régimen Departamental
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