Specific tax on cinematographic films.
Section 146
SEC. 146. Specific tax on cinematographic films. — There shall be collected, once only, on each cinematographic film (not including cinematographic films of sixteen millimeters or less in width) imported into or manufactured in the Philippines a tax of five centavos per linear meter. This tax shall not be collected on any tax paid cinematographic film subsequently returned to the Philippines or on any negative films or unprinted positive film and may taxes heretofore paid on cinematographic films so returned or on any negative films or unprinted positive films shall be refunded subject to the provisions of section 309.