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Article 1961 ter of the French General Tax Code

When the requirements set out in article 1702 bis are not complied with, the land registration tax collected once again is not refundable.

Original in French 🇫🇷
Article 1961 ter

Lorsque les prescriptions prévues à l’article 1702 bis ne sont pas observées, la taxe de publicité foncière perçue une nouvelle fois n’est pas restituable.

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