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Amending Certain Sections of the National… Section 307

Amending Certain Sections of the National… Section 307

Release of distrained property upon payment prior to sale.

Section 307

SEC. 307. Release of distrained property upon payment prior to sale.—If at any time prior to the consummation of the sale all proper charges are paid to the officer conducting the sale, the goods or effects distrained shall be restored to the owner.

Read the full instrument → · Open the chapter this section belongs to: CHAPTER II.—Civil Remedies for Collection of Taxes →

Other provisions in CHAPTER II.—Civil Remedies for Collection of Taxes

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

CitationAmending Certain Sections of the National… Section 307 (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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