SEC. 45. When goods, chattels, or effects sufficient to pay the tax imposed upon any person are not found, the provincial treasurer or his deputy is authorized to collect the same by seizing and holding real estate in the manner prescribed for the seizure and sale of real estate for delinquent taxes in the Municipal Code and the amendments 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 45 (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).
