REPUBLIC ACT NO. 153 - AN ACT TO AMEND SECTION TWO HUNDRED AND SIXTY-FIVE OF COMMONWEALTH ACT NUMBERED FOUR HUNDRED AND SIXTY-SIX, KNOWN AS THE NATIONAL INTERNAL REVENUE CODE

Section 1.    Section two hundred and sixty-five of Commonwealth Act Numbered Four hundred sixty-six, known as the National Internal Revenue Code, is hereby amended to read as follows:

"Sec. 265.    Charges on firewood cut in the public forest. — On firewood cut in the forests and forest reserves, the following charges shall be collected: chanrobles virtual law library

On bacauan, langaray, pototan, and tangal, per cubic meter, forty centavos.

On other woods, per cubic meter, twenty centavos.

Only third or fourth-group wood can be taken for firewood. However, at the discretion of the Director of Forestry, first and second-group woods may be removed for firewood purposes from land which is more valuable for agricultural than for forest purposes." chanrobles virtual law library

Sec. 2.    This Act shall take effect upon its approval.

Approved: June 14, 1947