An Act to Amend Section Four Hundred and Eighty-Seven of Act Numbered Twenty-Seven Hundred and Eleven, known as the Revised Administrative Code, as Amended
Commonwealth Act No. 124, enacted on November 3, 1936, amends Section 487 of the Revised Administrative Code regarding the distribution of proceeds from the cedula tax. It stipulates that in provinces where the cedula tax is set at one peso, the proceeds will be equally divided between the province and municipality. For provinces where the tax is two pesos, the additional peso will be allocated to the municipality's school fund. The distribution of proceeds from delinquent payments will follow the same allocation rules. This Act is set to take effect on January 1, 1937.
Law Information
- Reference Number
- Commonwealth Act No. 124
- Date Enacted
- Category
- Statutes
- Subcategory
- Commonwealth Acts
- Jurisdiction
- Philippines
- Enacting Body
- Congress of the Philippines
Full Law Text
November 3, 1936
COMMONWEALTH ACT NO. 124
AN ACT TO AMEND SECTION FOUR HUNDRED AND EIGHTY-SEVEN OF ACT NUMBERED TWENTY-SEVEN HUNDRED AND ELEVEN, KNOWN AS THE REVISED ADMINISTRATIVE CODE, AS AMENDED
SECTION 1. Section four hundred and eighty-seven of Act Numbered twenty-seven hundred and eleven, known as the Revised Administrative Code, as amended, is hereby further amended to read as follows:
"SEC. 487. Disposition of proceeds of cedula tax. — In the province where the cedula tax is fixed at one peso its proceeds shall go equally to the province and municipality wherein collected. In provinces where the tax is fixed at two pesos, the extra peso shall accrue to the school fund of the municipality wherein collected. The proceeds of delinquent payments shall, in either case, be distributed on the same basis."
SECTION 2. This Act shall take effect on January first, nineteen hundred and thirty-seven.
Approved, November 2, 1936.
Cite This Law
An Act to Amend Section Four Hundred and Eighty-Seven of Act Numbered Twenty-Seven Hundred and Eleven, known as the Revised Administrative Code, as Amended, Commonwealth Act No. 124, Nov 3, 1936 (Philippines)
An Act to Amend Section Four Hundred and Eighty-Seven of Act Numbered Twenty-Seven Hundred and Eleven, known as the Revised Administrative Code, as Amended, Commonwealth Act No. 124 (Phil. 1936)
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