Practice question
Does Section 196 expressly cover recovery of local fees and charges as well as taxes?
- Yes, when erroneously or illegally collected
- No, only levies called taxes
- Only national customs duties
- Only private purchase prices
- Only criminal fines
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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