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Political Constitution of Colombia (1991)

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Political Constitution of Colombia (1991). Official Spanish from SUIN-Juriscol. English from Constitute Project / Max Planck, cutoff 2015 — not a gazette.

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Official sourceConstitución Política de Colombia (1991)

Art. 362

Art. 362

The assets and revenues originating from taxes or other sources relating to the exploitation of monopolies of the territorial entities are their exclusive property and enjoy the same guaranties as the property and income of individuals.

Departmental and municipal taxes enjoy constitutional protection and, consequently, an Act may not transfer them to the nation, except temporarily in the case of a foreign war.

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For reference only. Colombian law changes; confirm the current official text before acting.