Act No. 2339 Section 173

Forfeiture of property used in unlicensed business.

Section 173

SEC. 173. Forfeiture of property used in unlicensed business.—All chattels, machinery, raid removable fixtures of any sort used in the production of distilled spirits, cigars, cigarettes, or other manufactured products of tobacco, when the required tax has not been paid for such business, shall be forfeited.

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CitationAct No. 2339 Section 173 (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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