Practice question
Besides payment, what alternative event can start Section 196’s two-year period when applicable?
- Any date the claimant chooses
- The date the taxpayer becomes entitled to refund or credit
- The treasurer’s retirement automatically
- Every new election
- A later private demand automatically
Legal references
- Local Government Code, RA 7160, Sections 196, 198-199 and 234: https://lawphil.net/statutes/repacts/ra1991/ra_7160_1991.html
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