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Art. 149 Tax Law (TL)
6. Finances, Royal Prerogatives » 64. Taxes and Duties » 641. Direct Taxes of the State and Municipalities
Art. 149 Tax Law (TL)
For deadlines and their restoration, the provisions of the Code of Obligations (Art. 76 et seq.) and the Administrative Procedure Code (Art. 44 to 48) apply by analogy.