Practice question
A duly conducted distraint sale leaves part of a local business-tax delinquency unpaid. Another distrainable asset of the taxpayer is found. Does the first sale categorically prevent further collection?
- Yes, the balance must always be waived
- No, further distraint or levy may collect the remaining lawful amount
- Yes, the treasurer must personally pay the balance
- Yes, the taxpayer becomes permanently exempt
- Yes, the first purchaser assumes every unpaid tax
Legal references
- https://lawphil.net/statutes/repacts/ra1991/ra_7160_1991.html — RA 7160, sections 172–185 and 194
Answer this question in flashcards to review your response and continue practicing.