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CA 466 Section 126

Mode of computing contents of cask or package.

Section 126

SEC. 126. Mode of computing contents of cask or package. — Every fractional part of a proof liter equal to or greater than a half liter in a cask or package containing more than one liter shall be taxed as a liter, and any smaller fractional part shall be exempt; but any package of spirits the total contents of which are less than a proof liter shall be taxed as one liter.

Read the full instrument → · Open the chapter this section belongs to: CHAPTER I Articles Subject to Specific Tax →

Other provisions in CHAPTER I Articles Subject to Specific Tax

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 2026-07-04

CitationCA 466 Section 126 (LawPlayer, data as of 2026-07-04)

Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).

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CA 466, full textChapter navigation and full text, so you can read this section in contextLegislation of this jurisdictionPhilippine Laws by type and yearGrouped by instrument type and year of enactment, so you can find others of the same kindBrowse by type and yearCHAPTER I Articles Subject to Specific Tax: the chapter this section belongs toRead this section in its chapter, with the neighbouring sections in orderChapters and sections