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Article 1119 of the French General Tax Code

Until the reconstitution or restitution of the registers has been carried out, notarial acts which, at the termes de l’article 46 du code civil, peuvent suppléer tous les actes de l’état civil dont les originaux ont été détruis ou sont disparus par suite d’un sinistre ou de faits de guerre, sont, sous réserve des dispositions du 3° de l’article 679 of this code, are exempt from registration duties and exempt,…

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