Act No. 2339 Section 59

Mode of computing contents of cask or package.

Section 59

SEC. 59. Mode of computing contents of cask or package.—Every fractional part of a proof liter equal to or greater than a half-liter in a cask or package containing more than one liter shall be taxed as a liter, and any smaller fractional part shall be exempt; but any package of spirits the total contents of which are less than a proof liter shall be taxed as one liter.

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CitationAct No. 2339 Section 59 (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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