Duties of certain officers and debtors.
Section 104
SEC. 104. Duties of certain officers and debtors. — Registers of deeds shall not register in the registry of property any document transferring real property or real rights therein or any chattel mortgage, by way of gifts inter vivos or mortis causa, legacy or inheritance, unless the payment of the taxes fixed in this Title and actually due thereon shall be shown. And they shall immediately notify the Collector of Internal Revenue or the corresponding provincial or city treasurer of the non-payment of the tax discovered by them. Any lawyer, notary public, or any Government officer who, by reason of his official duties, intervenes in the preparation or acknowledgment of documents regarding partition or disposal of donation inter vivos or mortis causa, legacy or inheritance, shall have the duty of furnishing the Collector of Internal Revenue or the provincial or city treasurer of the place where he may have his principal office, with copies of such documents and any information whatsoever which may facilitate the collection of the aforementioned tax. Neither shall a debtor of a deceased pay his debts to the heirs, legatees, executor, or administrator of his creditor, unless the payment of the tax fixed in this Chapter shall be shown; but he may pay the executor or judicial administrator without said requirement if the credit is included in the inventory of the estate of the deceased.