SEC. 40. In the case of neglect or refusal to pay any taxes and penalties when due under the provision of this Act. the provincial treasurer may levy upon all property belonging to such person on which the said lien exists for the nonpayment and also for such further sums as shall be sufficient for the costs of such levy. The remedy by distraint and levy shall not be exclusive of the remedy by action in court, but shall he cumulative thereto.
Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of July 4, 2026
CitationAct No. 1189 Section 40 (LawPlayer, data as of July 4, 2026)
Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).
