Ley 85

Abstract

The image contains news about Law 85 of 1892 that taxes tobacco consumption. Decrees: Art. 1. The right that the Republic reserves to sell tobacco, in any form for consumption within the country, is established as national income. The Government may reserve, if it deems appropriate, the right to import and manufacture cigarettes. Art. 2. The production and export of tobacco are free, and therefore will not be taxed with any kind. The Government will regulate this provision in a way that is effective and efficient so that anyone who wants to produce or export tobacco can do so without any obstacles other than those essential so that the exemption contained herein does not give rise to smuggling in the income established by this law. News published in the Official Gazette, No. 9021, page. 1653, December 22, 1892.