Practice question
Before consummation of the sale of distrained business equipment, the taxpayer pays all proper charges to the officer conducting the sale. What follows under section 175?
- The LGU must retain the equipment as a penalty
- The officer must sell it despite payment
- The taxpayer forfeits ownership
- The equipment must be restored to the owner
- The officer may keep it personally
Legal references
- https://lawphil.net/statutes/repacts/ra1991/ra_7160_1991.html — RA 7160, sections 172–185 and 194
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