Section 59
SEC. 59 (a) The provincial board shall constitute the board of tax appeals. (b) The provincial governor shall be the chairman of this board and the provincial secretary shall be the secretary and shall keep the records of its proceedings.
Act No. 82 Section 59
SEC. 59 (a) The provincial board shall constitute the board of tax appeals. (b) The provincial governor shall be the chairman of this board and the provincial secretary shall be the secretary and shall keep the records of its proceedings.
CitationAct No. 82 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).