Act No. 1915 Section 1

Section 1

SECTION 1. Section thirteen of Act Numbered Seventeen hundred and ninety-one is' hereby amended so that the first proviso of subsection (d) shall read as follows: "Provided, That new carts or sledges acquired during the calendar year and those not new which have not been used for any legal, justifiable reason before the said tenth of January, shall be subject to the payment of the annual tax but exempt from the payment during said year of the penalty for delinquency for that year. Any sum collected for delinquency during said year shall be returned to the taxpayer who paid the same."

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Other provisions in Act No. 1915

Section 2

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. 1915 Section 1 (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).

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