Practice question
A law levies a tax exclusively for restoring a public reservoir. Before restoration is complete, an official proposes using its receipts for an unrelated publicity program. What rule is directly implicated?
- Receipts can be spent for any purpose once collected
- Special-purpose tax receipts must be used for the stated purpose
- Only the taxpayer’s personal preference controls
- Renaming the fund removes its restriction
- The collector can authorize diversion without law
Legal references
- 1987 Constitution: https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/3/353; Article VI, Section 29(3).
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