SEC. 2. The tax provided for in the preceding section shall be collected by the municipal treasurers of the municipalities, under the direction of the provincial treasurer, once each year; but provincial boards are authorized to suspend or refrain from enforcing the collection of the tax for one or more years when, in their judgment, sufficient funds are on hand for the purposes of this Act.
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. 3146 Section 2 (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).
