Marcos II V CA
Marcos II V CA
Marcos II V CA
therefore be argued that the Tax Bureau erred in proceeding with the
levying and sale of the properties allegedly owned by the late
President, on the ground that it was required to seek first the probate
court's sanction. There is nothing in the Tax Code, and in the pertinent
remedial laws that implies the necessity of the probate or estate
settlement court's approval of the state's claim for estate taxes, before
the same can be enforced and collected.