Republic Acts1 min read
Section 96National Internal Revenue Code of 1997 (Republic Act No. 8424), Sec. 96
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Restitution of Tax Upon Satisfaction of Outstanding Obligations. - If after the payment of the estate tax, new obligations of the decedent shall appear, and the persons interested shall have satisfied them by order of the court, they shall have a right to the restitution of the proportional part of the tax paid.
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