Act No. 2339 Section 48

Reduction of tax on race tracks.

Section 48

SEC. 48. Reduction of tax on race tracks.—The provincial board of any province may in any year reduce the per diem tax on race tracks for the ensuing calendar year or years to any amount not less than twenty pesos; but no such reduction shall be made for the city of Manila. Written notice of such action shall be sent to the Collector of Internal Revenue before the same shall become effective.

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CitationAct No. 2339 Section 48 (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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