Commonwealth Act No. 102, enacted on October 29, 1936, allows individuals with unpaid cedula tax arrears to be exempt from further obligations if they pay their 1937 cedula tax before May 1, 1937. The law overrides any conflicting provisions, ensuring that those who comply will not face penalties for previous delinquencies. This Act is set to take effect on January 1, 1937.
October 29, 1936
COMMONWEALTH ACT NO. 102
AN ACT TO REMIT ARREARS IN THE CEDULA TAX AND PENALTIES, PROVIDED THE TAX FOR THE YEAR NINETEEN HUNDRED AND THIRTY-SEVEN IS PAID BEFORE THE FIRST DAY OF MAY OF THAT YEAR
SECTION 1. Any provision of law to the contrary notwithstanding, any person delinquent in the payment of and who shall pay the cedula tax for the year nineteen hundred and thirty-seven before the first day of May of that year, shall be relieved from further obligation as to arrears and penalties in the cedula tax.
SECTION 2. This Act shall take effect on January first, nineteen hundred and thirty-seven.
Approved: October 29, 1936