Practice question
When the purpose of a special-purpose tax fund has been fulfilled or abandoned, how does Article VI, Section 29(3) treat any remaining balance?
- It automatically becomes the collecting official’s personal fund.
- It is transferred to the general funds of the Government.
- It must remain permanently unusable.
- It may be privately distributed without law.
- It becomes property of the taxpayer who paid last.
Legal references
- 1987 Constitution, Article VI: https://lawphil.net/consti/cons1987.html
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