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Act No. 3992 Section 73

Disposal of moneys collected.

Section 73

SEC. 73. Disposal of moneys collected.—All moneys collected under the provisions of this Act shall be covered into the Insular Treasury to create a special fund for the construction and maintenance of insular and provincial roads and bridges, as well as the streets and bridges in the chartered cities to be allotted by the Secretary of Commerce and Communications for projects recommended by the Director of Public Works in the different provinces and chartered cities in the following proportions: Twenty per cent in proportion to cedula sales during the next previous year. Twenty per cent in proportion to the combined length of first and second class roads maintained throughout the next previous year. Twenty per cent in proportion to land area. Twenty per cent in proportion to the number of motor vehicles owned in the province or city. Twenty per cent at the discretion of the Secretary of Commerce and Communications for maintenance and improvement of important roads and bridges supporting heavy motor vehicle traffic.

Read the full instrument → · Open the chapter this section belongs to: CHAPTER IV.—PENALTIES, FEES, TAXES, ETC., AND FINAL PROVISIONS →

Other provisions in CHAPTER IV.—PENALTIES, FEES, TAXES, ETC., AND FINAL PROVISIONS

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. 3992 Section 73 (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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