Practice question
A particular Code provision requires part of a local levy's proceeds to be allocated as stated there. The levying LGU invokes 130(d) to refuse the allocation. Which is correct?
- The general principle automatically repeals every specific Code allocation.
- The tax collector may privately choose the beneficiary.
- Every allocation necessarily violates public purpose.
- Only the taxpayer's preferred bank may receive the proceeds.
- Section 130(d)'s express Code-specific exception must be read with the allocation provision.
Legal references
- RA7160, Local Government Code, Sections130,151 and153-155: https://lawphil.net/statutes/repacts/ra1991/ra_7160_1991.html
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