El sistema de pago de los impuestos al consumo de cigarrillos será reglamentado por el Gobierno y mientras dicha reglamentación entra en vigencia, los pagos se efectuarán de acuerdo con el sistema normativo actualmente operante en las entidades territoriales de la República.
Decreto 1222 de 1986 →In force
Article 142
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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