Practice question
Before a distraint sale is consummated, the owner tenders every proper charge. The officer refuses restoration solely because preparation of the auction notice cost time, although those lawful costs are already included and paid. Which is correct?
- Apply 210's restoration rule on the stipulated full timely payment.
- Preparation effort overrides 210 in every case.
- The officer may sell and personally retain the duplicate recovery.
- Payment can never release distrained goods.
- The taxpayer must buy the property again at any price.
Legal references
- NIRC Sections208-210,215-219: https://lawphil.net/statutes/repacts/ra1997/ra_8424_1997.html
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