Fiscal CodeCódigo Fiscal

1- The proceeds from customs duties (impuestos aduaneros), from stamped paper and stamps (papel sellado y timbre), from cattle slaughter (destace de ganado), from licenses for the sale of liquors and tobaccos (patente para el expendio de licores y tabacos), and the fees on the Public Registry.

2- The proceeds from the telegraphs, post offices, and national railways, and from the monopolies on tobaccos, liquors, and coinage.

3- The proceeds from the sale of vacant lands (terrenos baldíos), from the lease of national assets, sale of printed materials, operation of the National Press (Imprenta Nacional), and other national assets, and from fines, forfeitures (comisos), and other contingencies.

(*) Note by Sinalevi: By Article 1 of Law No. 4496 of December 10, 1969, it is provided: "The collection of taxes, fees, or services, carried out by means of seals, stamps, forms, or fiscal papers (especies fiscales), may be replaced by the use of special franking machines or by other systems that offer greater convenience and security, in the judgment of the Executive Branch.

The Ministry of Finance, in each case, shall authorize, by decree, the use of franking machines or the change of the collection system for said taxes."

On the Customs Duty

On Maritime Commerce SOLE SECTION Commerce that is permitted through the ports of the Republic

1- Import all kinds of goods, with the exception of those expressly prohibited.

2- Enter with any kind of goods in transit for another foreign port.

3- Transship all or part of its cargo, with special permission from the competent authority.

4- Export all kinds of goods and products of the country.

A decree of the Executive Branch shall establish in each case the prohibition, which shall last until another decree lifts it.

Vessels shall be considered arrived from the moment they enter the territorial waters of the Republic.

Duties that vessels must pay

1- As a port duty, applicable to the expenses of the Marine Hospital, twenty-five cents (₡0.25) per ton of cargo destined for Costa Rica.

2- Ten colones (₡10.00) for entry and exit as a lighthouse duty.

(As amended by Law No. 2 of November 8, 1898).

In the event they carry coal and goods, the exemption from the tonnage duty shall be for the tonnage occupied by the coal.

Obligations of the shippers or senders

These invoices must contain:

1- The name of the vessel, the name of the port to which it is bound, and the name of the consignee of the articles included in the invoice, the date thereof, and the signature of the sender.

2- The expression, in figures and words, of the number of bundles, cases, barrels, bales, or any other kind of package in which the goods arrive.

3- The mark and number of each package, and its gross weight, except regarding this, machinery, iron, and wood for houses or buildings, which may be invoiced with the total weight of each lot.

4- The name, material, and class of the goods.

(Repealed by Law No. 48 of July 28, 1910).

(Repealed by Law No. 48 of July 28, 1910).

(Repealed by Law No. 48 of July 28, 1910).

(Articles 18 to 21 inclusive were repealed by Law No. 48 of July 28, 1910).

On the consignees

If this term passes without the refusal having been made and without presenting the respective invoice or invoices, it is understood that he accepts the consignment.

The refusals of these officially appointed consignees must be made within forty-eight hours after the date of notification of the appointment; if they allow that term to pass without refusing, it is understood that they accept.

This shall not prevent the settlement and payment of duties and the delivery of the goods, considering said supplementations or rectifications as admitted, with the interested parties guaranteeing the payment of any differences that may definitively result.

Obligations of the captains or supercargoes

1- The name and rig of the vessel, its nationality, the tonnage it measures, in figures and words; the name of the captain, the port of departure, the port of the Republic to which it is bound, and the name of its consignee.

2- The bundles, cases, barrels, or packages of any kind with their corresponding marks and numbers, stating the quantity in figures and words.

3- The name of the shippers or senders, that of the partial consignees, the date, and the captain's signature.

If there are interlineations, erasures, or amendments in the general manifest, a fine of not less than fifty colones nor more than one hundred colones shall be imposed.

Obligations of the consuls of the Republic Consular certifications

(Repealed by Law No. 48 of July 28, 1910)

(Repealed by Law No. 48 of July 28, 1910)

(Articles 39 to 41 inclusive were repealed by Law No. 48 of July 28, 1910).

(Repealed by Law No. 48 of July 28, 1910).

General Registration Customs

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

Transit Customs

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

Anchoring visits and general manifest

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

Discharge and transshipment of goods

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

Shipments, reshipments, and dispatch of vessels

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

On the warehouses

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

Dispatch of goods from the Limón Customs House to the Carrillo Customs House

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

Receipt of Goods at the Carrillo Customs House

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

Dispatch of Goods from the Carrillo Customs House to the Customs House of Registration

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

Of Carriers of Goods

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

Registration and Dispatch of Goods at the Customs House of Registration

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

Of Passengers and Their Baggage

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

Settlement and Payment of Import Duties

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

Registration of Goods at Transit Customs Houses

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

Damages

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

Smuggling

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

Seizures

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

Fines

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

Distribution of the Proceeds from Confiscations and Fines

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

Of Proceedings

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(Repealed by Article 255, subsection b), of the General Customs Law No. 7557 of October 20, 1995)

(The articles of Titles VI and VII were amended by Executive Decree No. 26 of November 21, 1914)

The acts and documents expressed in this title are subject to the stamped paper tax.

The reverse side shall be identical, except that it shall not bear the previously indicated inscription.

(Thus amended by Article 47 of Law No. 6955 of February 24, 1984).

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Use of stamped paper

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(Repealed by Law No. 6962 of July 26, 1984).

(Repealed by Law No. 6962 of July 26, 1984).

(NOTE: Article 8 of the Law on National Culture Awards No. 7345 of May 24, 1993, adds a subsection to this numeral that reads: "13) In applications or requests for release from customs warehouse and delivery of goods at the customs houses of the Republic." Furthermore, its

• 1)In civil matters in which the Treasury is a party, in everything acted upon at its instance or in its interest.
• 2)In all cases in which the law authorizes its use and to proceed ex officio in civil matters.

(Thus amended by Article 47 of Law No. 6955 of February 24, 1984).

This rule shall be observed, even if the principal has set a broader scope for the mandate than that corresponding to the sum replenished in fiscal stamps, or has not given any scope. Powers of attorney for matters that are not susceptible to pecuniary estimation shall be certified in accordance with Article 244 above.

(Thus amended by Article 47 of Law No. 6955 of February 24, 1984).

(Repealed by Law No. 6962 of July 26, 1984).

(Repealed by Law No. 6962 of July 26, 1984).

Once replenished, it shall regain its legal effect and validate the proceedings it may have given rise to, unless it is no longer possible because the normal course of the proceedings prevents it.

The same rule shall be observed for documents presented in public offices and in courts, on paper of lesser value than that corresponding. In none of the national public registries may any registration or cancellation be made by virtue of a document, deed, certified copy, certification, writ, or final judgment that has not been issued on the corresponding stamped paper. Notwithstanding, it shall be considered that the corresponding paper has been used when the document or writing issued on plain paper or official stamped paper or of lesser value than required, is presented with the stamped paper attached that replenishes or completes the value corresponding to the tax.

(Thus amended by Law No. 3665 of January 10, 1966).

If it has been received or admitted in courts or public offices, it shall follow the procedure established in the first paragraph of the preceding article.

(Thus amended by Law No. 3665 of January 10, 1966).

(Repealed by Law No. 56 of August 6, 1921).

Of Replenishment

The replenishment that those same articles authorize may also be made by attaching to the used paper, fiscal stamps for the amount necessary to complete the value of the stamped paper that must be used. Those stamps must be canceled by the signature or seal of the official who receives them or of the lawyer or notary who presents them.

(Thus amended by Law No. 1578 of May 28, 1953).

(Repealed by Law No. 56 of August 6, 1921).

The representative of the Public Ministry may proceed in the same file to collect the replenishment via executive enforcement proceedings.

If the interested party does not make the timely replenishment, the official shall suspend the legal effects of the act or affected acts that are being produced, or that serve as a prerequisite for the validity of successive acts, and said suspension shall be maintained until the corresponding replenishment is made.

If the lack of replenishment does not have the power to suspend the effects of the procedural acts, because those have been fully produced; or if the act did not produce any procedural effect, the suspension shall not be ordered and the proceeding shall continue its course, but the defaulting party shall not be heard until they comply with the replenishment warning.

If the suspension ordered due to the omission of one of the parties harms other interested parties in the proceeding, these may cause it to cease by making the replenishment, and thereafter the defaulting party shall not be heard until they demonstrate in the record that they have duly reimbursed those parties, or have deposited the corresponding sum in the bank account of the court.

(Thus amended by Law No. 3665 of January 10, 1966).

(Repealed by Law No. 56 of August 6, 1921).

General Provisions

Stamped sheets, promissory note or current account credit type, that are rendered useless, shall be exchanged upon payment of five céntimos for each one.

• 1)When the writing consists of an application, statement, petition, demand, or brief addressed to a court, authority, or corporation and no notation whatsoever of having been presented appears, and it is not completely written; 2) When the writing consists of a procedural action, title, final judgment, certificate, or record of any kind, and does not bear the signature of the official who must authorize it nor is it completely written.
• 3)When it consists of a certification or certified copy of a public instrument and does not appear signed by the notary nor is it completely written.
• 4)When they are promissory notes or private or current account credit contracts and do not bear the signatures of the grantors or those affixed at their request or by power of attorney.

Of the Stamp

The designs and motifs of the different stamp values, as well as their corresponding colors, shall be determined and modified by decrees of the Ministry of Economy and Finance.

(Thus amended by Article 1 of Law No. 3482 of January 7, 1965).

(Thus amended by Article 48 of Law No. 6955 of February 24, 1984).

10586 of November 5, 2024)

10586 of November 5, 2024)

10586 of November 5, 2024)

(Repealed by Article 2 of Law No. 3482 of January 7, 1965).

As long as the stamp (timbre) is not affixed, the official must not authorize the document, unless it concerns cases that do not incur a stamp and that such exemption is noted.

When none of the certified copies, by its nature, is subject to registration, or when all have that purpose, the stamp shall be affixed to any of them.

In all cases of this article, the certified copies that do not bear a stamp shall state which is the certified copy on which the stamps were affixed.

This rule is applicable to similar cases in private documents.

In any other case, the second certified copy (segundo testimonio) shall pay that double tax, unless the first appears registered or used in court.

In stipulations in foreign currency, the tax shall be paid by converting that currency to colones at the legal rate, without consideration of the exchange rate in effect on the date of payment of the stamp tax.

Once the formality of the seal is completed, the sale or circulation of the instrument shall be lawful. The authority that has collected money in substitution of the stamp shall immediately pay over or remit those funds to the Administration of the National Treasury.

In such cases, for the payment of the tax to be deemed valid, it is necessary that the affixing and cancellation of the stamp be done by any notary (notario) or public authority, within the said term and recording a dated statement of the collection of the tax.

The excess fraction in each package shall be considered a complete pack, and in any other case, the tax on loose foreign cigarettes or those in larger packages shall be regulated in the indicated proportion.

Payment of the stamp tax established by this article shall be made by affixing stamps for the value of its amount to the customs declaration for removal from warehouse (pedimento de desalmacenaje) of the taxed merchandise, which shall not be delivered to the owner or consignee until the customs warden has carried out the inspection of the packages and demanded the stamp on the declaration in accordance with the number and net weight of the tobaccos.

On Cancellation

Stamps are canceled by signing over them or stamping them, as the case may be.

The cancellation of the stamp corresponds to:

This in regard to documents not subject to registration;

When the one who must cancel does not know how to sign, the cancellation shall be done by the person who subscribed the document on their behalf.

For this purpose, the tickets for admission to public spectacles and other taxed bearer instruments that are to be put on sale or into circulation must be previously presented to the police authority of the locality, to certify the payment of the tax and cancel the stamp; and

Offices, establishments, merchants, officials, and individuals who use a seal may stamp it instead of their cancellation signature.

On Penalties

The document on which that tax has not been fully paid, or which is not complete, or has not been canceled in accordance with the rules of Article 285, shall be useless and ineffective for supporting any action or right therein, as long as the fine to be stated is not paid, and the courts and officials of the Public Administration shall declare it so ex officio.

However, such documents shall have legal effect if the interested party adds stamps in an amount of ten times that which corresponded, when nothing had been paid or the stamps are uncanceled or improperly canceled; and ten times the amount that had been left unpaid if the stamp was incomplete.

Instruments and documents subject to registration in the National Registry are excluded from the payment of the referenced fine. The Registry shall not register any document subject to the payment of fiscal stamp tax that has not been duly paid.

(Thus amended by Article 48 of Law No. 6955 of February 24, 1984).

(Repealed by Article 2 of Law No. 6 of May 27, 1930).

The fine shall be collected by the tax authority.

(Thus amended by Article 48 of Law No. 6955 of February 24, 1984).

On the Slaughter Tax (Impuesto de Destace)

(Repealed by Article 9 of Law No. 5259 of July 30, 1973).

(Repealed by Article 9 of Law No. 5259 of July 30, 1973).

(Repealed by Article 9 of Law No. 5259 of July 30, 1973).

(Repealed by Article 9 of Law No. 5259 of July 30, 1973).

(Repealed by Article 9 of Law No. 5259 of July 30, 1973).

Consequently, the guard must ensure the proper collection of the tax, the pursuit of crimes committed in the sector, and the reporting of the fact to the respective authorities, in accordance with the amount defrauded, so that the applicable penalties and corrections may be imposed.

(Thus amended by Article 8 of Law No. 5259 of July 30, 1973).

(Repealed by Article 9 of Law No. 5259 of July 30, 1973).

(Repealed by Article 8 of Law No. 5259 of July 30, 1973).

Infringements

(Thus amended by Law No. 187 of August 1, 1941).

(Amended by Article 8 of Law No. 5259 of July 30, 1973).

Penalties and Applications of Fines

(Amended by Article 8 of Law No. 5259 of July 30, 1973).

The proceeds of the confiscation shall go to the informant.

OF LIQUOR AND TOBACCO

Sale of Non-State-Monopolized Liquors (Licores No Estancados)

This fine shall be paid together with the renewal fees.

If they do not give this notice, they shall pay one peso for each day that elapses without doing so.

General Provisions

These penalties shall apply even when there has been no seizure of the article, if it is established that the suspect is engaged in that traffic.

Property Registry

For this purpose, the judges, notaries (cartularios), or other authorities by whom any document subject to registration or any operation of the Registry is issued, shall assess, in accordance with the fee schedule (arancel) and under their responsibility, the fees it incurs, stating at the foot of the document, covered by their signature, the amount of the fees in words and not in figures.

This entry shall be endorsed by the District Registrar (Registrador de Partido), in charge of the registration, after having carried out the corresponding operation.

The Treasurer shall collect the fees that, according to the tariff(*), must be paid and shall issue in the stub book the receipt for the sum, specifying the data that the interested party has provided, and with this, the interested party shall apply to the Chief Clerk, providing the necessary paper.

(*) (Note from Sinalevi: In accordance with Article 7 of the Tax Adjustment Law and Resolution 18 of the Tariff and Customs Council CA, No. 7088 of November 30, 1987, the amounts of the tariffs and taxes included in the Fiscal Code were increased by twenty-five percent (25%).)

(Thus amended by Executive Decree No. 10 of October 23, 1914).

(Thus amended by Executive Decree No. 10 of October 23, 1914).

10 d of October 23, 1910).

If the document recorded operations subject to definitive registration not carried out, one colón shall be charged to the party and the rest of the fees shall be returned to them, if applicable. The Treasurer shall record the refund in a stub book that shall state, in addition to the amount refunded, the number that corresponds in the diary to the document being returned. This, together with the check signed by the Treasurer and the presentation receipt, shall be passed to the Chief Clerk, who shall place their approval on the stub, if the operation is correct, retaining the check; the canceled receipt shall be delivered to the Treasurer and the document to the interested party with a note of the refund placed at the foot. The Chief Clerk shall charge the Treasurer with the differences to be refunded for registered documents, recording in an auxiliary book the number of each document according to the diary and the amount to be refunded for each one; the Chief Clerk, in view of the presentation receipts that they will cancel, must credit each item in the auxiliary book, and record the refund in the CREDIT of the check book. This account shall be checked annually by means of inventory.

(Thus amended by Executive Decree No. 10 of October 23, 1914).

What is stated in this article for refund of fees in registered documents is applicable to Certifications when fees must be refunded, with the differences that in the charge the indicated number shall be that of the certification and that the discharge shall be credited with the receipt of the interested party.

(Thus added by Executive Decree No. 14 of November 14, 1914).

This book shall accompany that of the Treasurer and Archivist at the end of the year for the endorsement of the accounts by the Chief Accounting Office (Contaduría Mayor), together with the general balance of the operations carried out.

(Thus amended by Executive Decree No. 10 of October 23, 1914).

Differences between the Treasurer and the Chief Clerk shall be resolved by the General Registrar, who shall weekly review the operations carried out by both employees.

(Thus amended by Executive Decree No. 10 of October 23, 1914).

10 of October 23, 1914).

(The fees of the Public Registry were set by Law No. 1234 of November 29, 1950, amended by Law No. 1942 of October 4, 1955, and by Law No. 2005 of February 20, 1956. The fee table is found in a publication made by agreement of the Board of Directors of the Bar Association (Colegio de Abogados) in its session of August 9, 1956).

For each subsequent property ...................................................... 0.50 The Registrar shall annotate in the order in which the instrument lists the properties and to the extent covered by the fees paid. If the provisional registration takes place, the interested party shall pay the difference between the sum corresponding to that registration and that which they had paid for the annotation.

10- For each subsequent page or fraction ............................................... 0.25 11- Certification in relation of each entry contained in the property ...................................................................................... 1.25 12- Certification of the existence or non-existence of an entry ....................................... 3.00 13- For powers of attorney and companies, the previous tariff(*) shall apply, taking as a basis the amount of the mandate or the corporate capital. Foreign powers of attorney that do not set the amount of their mandate shall pay ..................................................................................... 10.00

(*) (Note from Sinalevi: In accordance with Article 7 of the Tax Adjustment Law and Resolution 18 of the Tariff and Customs Council CA, No. 7088 of November 30, 1987, the amounts of the tariffs and taxes included in the Fiscal Code were increased by twenty-five percent (25%).)

14- Each of the other entries of persons ..................................... 2.00 15- Sureties of loyalty (fianzas de haz) or for charitable purposes, exempt.

16- For the constitution of a mortgage of mortgage certificates (cédulas), per thousand or fraction of a thousand of the value of the obligation .................... 2.00 (Thus amended by Executive Decree No. 10 of October 23, 1914. In accordance with Legislative Decree No. 167 of August 17, 1923, these fees must be doubled when transactions exceed one thousand colones).

Post Office

General Provisions

(Repealed by Article 18, subsection c), of the Postal Law No. 7768 of April 24, 1998)

(Repealed by Article 18, subsection c), of the Postal Law No. 7768 of April 24, 1998)

(Repealed by Article 18, subsection c), of the Postal Law No. 7768 of April 24, 1998)

(Repealed by Article 18, subsection c), of the Postal Law No. 7768 of April 24, 1998)

Postal Service

(Repealed by Article 18, subsection c), of the Postal Law No. 7768 of April 24, 1998)

(Repealed by Article 18, subsection c), of the Postal Law No. 7768 of April 24, 1998)

(Repealed by Article 18, subsection c), of the Postal Law No. 7768 of April 24, 1998)

(Repealed by Article 18, subsection c), of the Postal Law No. 7768 of April 24, 1998)

(Repealed by Article 18, subsection c), of the Postal Law No. 7768 of April 24, 1998)

(Repealed by Article 18, subsection c), of the Postal Law No. 7768 of April 24, 1998)

(Repealed by Article 18, subsection c), of the Postal Law No. 7768 of April 24, 1998)

(Repealed by Article 18, subsection c), of the Postal Law No. 7768 of April 24, 1998)

(Repealed by Article 18, subsection c), of the Postal Law No. 7768 of April 24, 1998)

(Repealed by Article 18, subsection c), of the Postal Law No. 7768 of April 24, 1998)

(Repealed by Article 18, subsection c), of the Postal Law No. 7768 of April 24, 1998)

(Repealed by Article 18, subsection c), of the Postal Law No. 7768 of April 24, 1998)

(Repealed by Article 18, subsection c), of the Postal Law No. 7768 of April 24, 1998)

(Repealed by Article 18, subsection c), of the Postal Law No. 7768 of April 24, 1998)

(Repealed by Article 18, subsection c), of the Postal Law No. 7768 of April 24, 1998)

(Repealed by Article 18, subsection c), of the Postal Law No. 7768 of April 24, 1998)

On Correspondence

(Repealed by Article 18, subsection c), of the Postal Law No. 7768 of April 24, 1998)

(Repealed by Article 18, subsection c), of the Postal Law No. 7768 of April 24, 1998)

(Repealed by Article 18, subsection c), of the Postal Law No. 7768 of April 24, 1998)

(Repealed by Article 18, subsection c), of Ley de Correos No.7768 of April 24, 1998)

Of Certificates

(Repealed by Article 18, subsection c), of Ley de Correos No.7768 of April 24, 1998)

(Repealed by Article 18, subsection c), of Ley de Correos No.7768 of April 24, 1998)

(Repealed by Article 18, subsection c), of Ley de Correos No.7768 of April 24, 1998)

Remainders

(Repealed by Article 18, subsection c), of Ley de Correos No.7768 of April 24, 1998)

(Repealed by Article 18, subsection c), of Ley de Correos No.7768 of April 24, 1998)

(Repealed by Article 18, subsection c), of Ley de Correos No.7768 of April 24, 1998)

(Repealed by Article 18, subsection c), of Ley de Correos No.7768 of April 24, 1998)

(Repealed by Article 18, subsection c), of Ley de Correos No.7768 of April 24, 1998)

Responsibility

(Repealed by Article 18, subsection c), of Ley de Correos No.7768 of April 24, 1998)

(Repealed by Article 18, subsection c), of Ley de Correos No.7768 of April 24, 1998)

(Repealed by Article 18, subsection c), of Ley de Correos No.7768 of April 24, 1998)

General Provisions

(Thus amended by law Nº 4 of May 10, 1916).

(Thus amended by law Nº 3 of October 26, 1929).

(Thus amended by law Nº 4 of May 10, 1916).

Of the General Directorate of Telegraphs

The Chief Director is responsible for the service and management of all lines, and the intermediary for the execution of supreme orders communicated directly to him by the Ministries of Interior and Development.

The proceeds from the fines shall form part of the telegraph funds.

(Thus amended by law Nº 3 of October 26, 1929).

10- To transmit and dispatch all reports on the telegraph branch requested of him by the Government, as well as to inform the latter of the abnormal interruption of any line and its causes, and to remove these with the greatest diligence, also giving notice as soon as communication is reestablished.

11- To propose to the Government all improvements that should be made in the branch, and to fulfill and ensure the exact fulfillment, in exceptional situations of public disturbances or war, of the instructions regarding the service communicated to him by the Secretariat of Interior, and especially those established in Article 361 of the Criminal Code (Código Penal), under the penalties established therein.

12- To prepare, from the tenth to the fifteenth of each month, the account of the expenses incurred in the previous month for the maintenance of the line, lighting, and office supplies, and to forward it to the respective secretariat for payment.

13- To give the strictest compliance, in whichever part corresponds to him, to all obligations contracted by the Government by reason of telegraphic conventions concluded or to be concluded with those of other states.

14- To deliver on the fifteenth day of each month to the National Treasury, the proceeds of the telegraph from the previous month, including in this delivery the fines he may have imposed on his subordinates during the aforementioned month.

15- To consult the Government on cases, regarding the service, that offer doubt or that are not provided for in these regulations.

16- To render at the end of each fiscal year, before the corresponding authority, the general account of revenues and expenditures occurring in the telegraph administration, for legal purposes.

17- To give to the Secretariat of Interior and Development, at the end of each fiscal year, a report of what was done in the same, in relation to the telegraph and its condition, and to the Secretariat of Finance, of the revenues and expenditures of the enterprise in the same year.

18- (Repealed).

19- (Repealed).

20- (Repealed).

(The three previous subsections repealed by law Nº 3 of October 26, 1929).

Principal Office

(Thus amended by law Nº 3 of October 26, 1929).

(Thus amended this article by law Nº 3 of October 26, 1929).

Of the Section Inspectors

It shall likewise have the number of guards that the Director determines, who shall be appointed by the corresponding inspector, who for this purpose shall consider only the aptitudes and conduct of the candidate.

The proceeds from these fines, which the inspectors themselves shall collect, shall be forwarded by them to the Chief Director to form part of the telegraph funds.

10- For the purpose of the Chief Director imposing fines, the inspectors shall be responsible for their sections, and the guards for their respective line sections.

11- To inform the Chief Director and the principal telegrapher at the beginning of each month on the situation, during the previous month, of the condition of the lines and offices of the respective section, specifying the works and improvements that have been carried out in the aforementioned month and proposing, at the same time, all measures that they consider indispensable for the good condition of the lines and the best telegraphic service.

Of the Telegraphers (This chapter was added by law Nº 37 of July 28, 1916).

(Thus amended the previous subsection by Article 18 of Law N° 5870 of December 11, 1975).

The non-delivery of a telegram, within one hour of receipt, makes the telegrapher or the messenger responsible, depending on whom the negligence falls upon.

10- To refrain from deleting transmitted words from a telegram in order to reduce its value, which due to distraction or ignorance may not have been fully charged. Nor may they void telegrams to evade any responsibility, nor for any reason convert private telegrams into official telegrams.

11- To refrain from refusing any message under the excuse that the person to whom it is addressed is not at the place indicated in the message.

12- To return to the interested parties the price they have paid for their telegrams, when errors and inaccuracies dependent on the office occur in their transmission.

13- To remain in the office, even in moments of public disturbance, and not to leave it in extreme cases, except by order of the superior authority of the place, and this after having communicated the events that occurred to the General Directorate (Dirección General).

14- To fulfill, in case of war, under their strictest responsibility, the special provisions communicated to them by the Chief Director.

15- To deliver telegrams to messengers in a sealed envelope for them to take to their destination.

16- To communicate to the Chief Director, or to the inspectors and guards, all information they deem conducive to the arrangement and improvement of the telegraphic service.

17- To spend the night in the office and to be in it precisely at 10 p.m. for any urgent communication that may arise.

18- To transmit in urgent cases, after ten o'clock at night, private telegrams; but in addition to the transmission fee, seventy-five céntimos shall be paid, which shall be divided equally between the transmitting telegrapher, the receiver, and the latter's messenger.

19- To maintain the materials and equipment necessary for the service of the office, requesting them from the principal office.

Of the Guards

In the provinces of San José, Alajuela, Cartago, and Heredia, they shall be appointed and removed by the Chief Director.

Of the Messengers

In the capital there shall be the number of messengers indispensable for good service.

They may not leave the offices during dispatch hours, except for the purpose of delivering telegrams.

Of the Official Telegrams

The Bishop of the Diocese and his secretary.

(Thus amended this first paragraph by law Nº 3453 of November 7, 1964. (*) Presidents of the Supreme Courts of Justice, secretaries thereof, as well as of the University and of the Protomedicato, Judges of First Instance, and Mayors (Alcaldes).

Administrators of revenues and post offices, accountants of the accounting offices.

Governors and political chiefs.

General in Chief, commanders of the plaza and of barracks, and port captains.

The Director of the "Diario Oficial".

The General Director of Public Works.

The General Director of Statistics.

The General Inspector of Finance and customs enforcement chiefs.

The superintendents of the Railroad, station agents, road masters, and conductors.

Official messages shall be concise in their wording and shall not contain formulaic expressions extraneous to the telegraphic service.

(Thus amended by law Nº 3453 of November 7, 1964).

Of Private Telegrams

Neither abbreviations nor numbers shall be used in them, with the exception of the date. The use of numbers is permitted to express the value of merchandise, as well as for the expression of numerical operations, in messages originating from Finance offices.

(Repealed by law Nº 29 of June 29, 1891).

(Repealed by law Nº 29 of June 29, 1981).

If the latter does not sign, or signs with a pseudonym or partial signature, they shall add their full signature at the end of the message.

(Thus amended this article by law Nº 3 of October 26, 1929).

In this regard, the acquaintance and creditworthiness of the person presenting the telegram shall not serve as an excuse.

If the reply exceeds the indicated number, the person replying must cover the value of the difference.

The person to whom a telegram not signed with a full signature is addressed may request, if desired, that the latter be communicated to them, but they must previously pay for the telegram sent for that purpose.

(Thus amended by law Nº 3 of October 26, 1929).

The telegraphers shall state to the interested party the grounds for their refusal, and for their protection, they shall keep the original of the telegram.

In this case, they shall transmit such news to the Chief Director, who, with knowledge of the telegram, shall order it to be dispatched or send it to the appropriate authority.

In the meantime, the interested parties may withdraw their messages from the office.

In this case, the telegrapher shall write on said message: "Withdrawn by the interested party," and shall refrain from transmitting it, returning the value that had been paid for its transmission. Once a telegram has been transmitted to the office to which it is addressed, the interested party may request that it not be delivered, if it has not left the office; but such a request shall be made by means of a new telegram, whose value shall be paid in advance.

Of Service Telegrams

Of the Tariff

(Note from Sinalevi: In accordance with Article 7 of the Tax Adjustment Law (Ley de Reajuste Tributario) and Resolution 18th Tariff and Customs Council CA, N° 7088 of November 30, 1987, the amounts of the tariffs and taxes included in the Fiscal Code (Código Fiscal) were increased by twenty-five percent (25%).)

(Thus amended by law Nº 2866 of November 14, 1961).

10- To re-transmit a telegram, at the request of the interested party, 50% of the original value of the telegram shall be paid.

11- A telegram delivered after 9 p.m. shall pay a surcharge of one colón, if the interested party wants it to be transmitted at night.

12- Telegrams for electoral matters addressed to official centers, half tariff.

13- The name of the recipient, the address, and the first signature shall not be charged; compound geographical names shall be computed as one word.

(Thus amended by law Nº 663 of August 22, 1946).

Regarding the radio tariff

Subsection 9) shall also apply, up to one hundred words; any words exceeding one hundred shall be settled at the full tariff.

3- For service with other foreign countries, the tariffs established in the respective conventions or those agreed upon by the respective national and foreign administrations shall apply. The national radio service is governed administratively by the same laws that govern the telegraph, as an integral part thereof, and by the conventions in force or those signed with other nations or foreign companies. In locations where both telegraph offices and national radio offices exist, both services must be considered as a single one, for the purpose of expediting work, should any setback occur or if there is excess traffic on the lines.

(These final considerations substituted in this form, pursuant to Law No. 62 of March 21, 1944).

contains phrases in different languages is admissible.

On the payment of telegrams

date, the time it was submitted to the office and the time it was dispatched, the number of words it contains, and the signature of the telegraphist transmitting it.

number, origin, date, and time of the telegrams, but charges shall apply to those indicating the address and the signature. (As amended by Decree of the Permanent Commission of the Constitutional Congress No. 7 of January 12, 1899).

office, so that a separate series is kept in each office, the first of each month beginning with the number 1.

telegram must also be expressed in words, thus: ¢ 0.20, twenty céntimos; ¢ 9.00, nine colones. Only the number of words necessary to express the amounts shall be charged, and not the figures.

value, by the telegraphists to the Director in Chief, so that the latter may ascertain the conformity or non-conformity of the account.

telegrams; and 2º service telegrams.

in ruled lists, with vertical divisions for seven columns designed to show, in the first, the number; in the second, the date; in the third, the destination; in the fourth, the number of words; in the fifth, the value thereof; in the sixth, the name of the sender of the dispatch; and in the seventh, the name of the receiver. One of these lists shall be kept for telegrams dispatched and another for those received, with the difference that in the third column of the list corresponding to the latter, the origin must be stated.

shall accompany it with the lists corresponding to the period covered by the remittance, the column expressing the value in the lists for dispatched telegrams having been totaled.

paid," the telegraphist transmitting them shall send, on the day of the remittance, to the General Directorate, a draft against the telegraphist holding these funds, and the former must also remit a separate account, on the day of the remittance, for the value of the said drafts.

be signed by the person making the communication; if the person bringing them is not the person who signs them, and the signature is unknown, the bearer thereof must sign at the bottom, stating that they bring them on the recommendation of the signer. In the event that they do not know how to sign, the respective telegraphist shall note this at the bottom of the dispatch.

authorized by the signature of the respective telegraphist before forwarding it to the interested party, stating the time it was received.

accompany it with a table stating the number and value of the official telegrams, and the number and value of private telegrams. The Director in Chief, after reviewing the accounts corresponding to the period they cover, shall place his "approval" (visto bueno) on these tables, if they are correct, using them as supporting vouchers for his own accounts, at the end of each fiscal year, when he remits them to the Contaduría Mayor.

General provisions OF THE DAMAGES THAT PRIVATE INDIVIDUALS CAUSE TO THE LINES, AND OF THE PENALTIES THEY INCUR

types of animals to the telegraph posts commit a fault. For this fault, they shall be administratively fined, by the police authority before whom the fact is proven, from one to five colones, according to the more or less aggravating circumstances of the case.

render the line insulators useless also commit a serious fault and shall be punished by the police authority that hears the case with a fine of five to ten colones.

The fine imposed in the cases of this chapter shall be compensated by imprisonment, at a rate of one day for each colón of the fine, when the guilty party has no assets with which the pecuniary penalty can be made effective.

the fields to prepare for planting or for another purpose, fail to take care to preserve the telegraph posts from fire, commit a serious fault, which shall be punished by the police authority before whom the fact is proven with a fine of ten to twenty colones for each post burned. Individuals who prove they had taken all possible precautions to prevent the burning of the posts shall be exempted from this penalty.

On the minor faults and misdemeanors of the employees of the Telegraph, and the penalties they incur

telegraphists shall be disciplinarily punished by the Director in Chief or the principal telegraphist, who shall directly impose fines proportional to the seriousness of the faults, which shall not exceed ten colones.

of the offices, shall determine with due precision and clarity the minor faults for which telegraphists are responsible, as well as the circumstances that aggravate or mitigate them.

for a minor fault on telegraph employees, they shall be heard and all their defenses considered.

shall take particular care to make all employees aware of the responsibility they assume, and to explain meticulously to them the penal provisions of this regulation and those of the cited Penal Code.

SOLE CHAPTER

Government itself, or by private individuals through a lease contract.

operation of the National Railroad. Law No. 1721 of December 28, 1953, created the Instituto Autónomo del Ferrocarril Eléctrico al Pacífico, which shall enjoy the administrative and functional autonomy established by the Political Constitution, which grants it complete independence in matters of governance and administration).

by any private company without prior concession from the Congress.

General provisions

Excepted from the foregoing are beer, wines produced by natural fermentation of fruits whose alcoholic content does not exceed twelve percent (12%), and alcoholic preparations mixed with food substances such as egg, milk, sugar, and cornstarch, provided that these products are subject to special regulations. The Ministry of Economy, Industry, and Commerce (Ministerio de Economía, Industria y Comercio) shall regulate the production of alcohol and shall be the body responsible for issuing development policies for this activity, in accordance with the following sectoral scheme:

• a)The production and use of ethyl alcohol for liquor and industrial purposes and the production of crude rums for national consumption and for export shall correspond to the Fábrica Nacional de Licores, which shall regulate this activity in accordance with current legislation.
• b)The Ministry of Economy, Industry, and Commerce may authorize private or state producers to produce alcohol for fuel purposes. However, only the Refinadora Costarricense de Petróleo, S.A., shall be empowered to regulate, control, and market this product through gas stations. In the event that these do not have the necessary conditions to market this alcohol, the cited ministry shall require them to make the corresponding modifications. The Refinadora Costarricense de Petróleo, S.A. is authorized to finance these modifications.

The Ministry of Economy, Industry, and Commerce shall set the price of this alcohol.

• c)Methyl, propyl, butyl, amyl, and other alcohols, except ethyl alcohol, and polyalcohols, complex-function alcohols, and the like, may be produced and exported by private entities, provided they are not produced by the Fábrica Nacional de Licores.

ch) It is the responsibility of the Ministry of Economy, Industry, and Commerce to issue guidelines on the production of alcohols of any type.

By virtue of the foregoing, it is responsible for regulating the percentage of molasses (mieles) destined for internal consumption for food and industrial use, as well as the minimum quotas of alcohol for internal consumption and the minimum quotas of molasses necessary for national livestock and for supplying the industry producing concentrated animal feed.

• d)As an exception to the provision in the first paragraph of subsection a) of this article, sugar mills (ingenios azucareros) and the Liga Agrícola Industrial de la Caña de Azúcar may produce and export all types of alcohols.

When intended for internal consumption, these must be sold exclusively to the Fábrica Nacional de Licores. The Ministry of Economy, Industry, and Commerce and the Liga Agrícola Industrial de la Caña de Azúcar must control the quality of the alcohols for export.

( Thus amended by article 1 of Law No. 7197 of August 24, 1990).

( NOTE: Sub-sections c) and d) repealed, insofar as they relate to export licenses for alcohols, by subsection b) of the second group of subsections of article 70 of Law No. 7472 of December 20, 1994).

Government, in accordance with the provisions of this title; however, the Executive may lease the operation of the monopoly to private individuals, or simply the production of liquors.

(Note by Sinalevi: See article 5 of Legislative Decree No. 3 of August 12, 1886, "Declares the Tobacco Monopoly abolished and its cultivation free throughout the Republic," which orders the repeal, insofar as they oppose said Legislative Decree, of all Fiscal provisions on Tobacco contained in the Fiscal Code)

established by the Government.

When the production of liquors is not leased, the following rules shall be observed:

entered into in accordance with the provisions of the Secretaría de Hacienda.

contractor to the Superintendent of the Fábrica Nacional de Licores, who, accompanied by the respective warehouse keeper, shall receive them and issue a receipt.

Upon receiving materials, care shall be taken that they conform to the contract, that they are of the best quality, and that their measurement, weight, and quantity are exact.

the materials the latter requests and needs.

warehouse keepers, those that are ready for sale.

That contracted with private individuals shall be delivered by the contractor to the tobacco warehouse keeper, in the presence of the Superintendent of the Fábrica Nacional de Licores, who shall sign the receipt together with the warehouse keeper. The latter shall receive the tobacco that meets the conditions stipulated in the respective deeds, and must carry out a scrupulous examination of what each package contains. Any tobacco that he refuses to receive because it does not meet the conditions of the contract shall be stored separately from the rest so that the interested party may re-export it within the peremptory term of two months, under penalty that, if this is not done, they shall lose said article, which shall be irremissibly incinerated.

(Note by Sinalevi: See article 5 of Legislative Decree No. 3 of August 12, 1886, "Declares the Tobacco Monopoly abolished and its cultivation free throughout the Republic," which orders the repeal, insofar as they oppose said Legislative Decree, of all Fiscal provisions on Tobacco contained in the Fiscal Code)

Superintendent:

the liquor and tobacco warehouses, in charge of the respective warehouse keepers.

On the Sale of Articles Subject to State Monopoly (The tobacco monopoly was abolished by legislative decree No. 3 of August 12, 1896)

the Fábrica Nacional de Licores in San José.

shall deposit in the Tesorería Nacional the sum they are going to invest, and with proof of that deposit, shall present themselves to the Superintendent of the Fábrica Nacional so that the latter may order the respective warehouse keeper to deliver the state-monopoly articles they have purchased. A separate order shall be given for each warehouse keeper, stating the quantity of commodities purchased.

The buyer shall proceed with that order to the respective warehouse, and the warehouse keeper shall deliver the purchased commodities to them, retaining the order.

who are registered as retailers of state-monopoly articles, for no less than one bale of tobacco or twenty-five colones of liquor.

(Note by Sinalevi: See article 5 of Legislative Decree No. 3 of August 12, 1886, "Declares the Tobacco Monopoly abolished and its cultivation free throughout the Republic," which orders the repeal, insofar as they oppose said Legislative Decree, of all Fiscal provisions on Tobacco contained in the Fiscal Code)

must be sold and the various degrees of strength they must have. (Thus amended by law No. 764 of August 28, 1946).

the entire territory of the Republic, with the permission of the delivering warehouse keeper.

When the aguardiente branch is leased by private individuals in any province or region, the aguardiente sold at the Fábrica Nacional de Licores may not transit through it with the freedom established by this article.

subsidiary warehouses for state-monopoly articles.

commodities, subject to the following rules:

Administrator, upon order of the Head of Section of the Secretaría de Hacienda, shall deliver the quantity ordered by the latter to the warehouse keeper of liquors and tobacco.

has a deposit in the customs house, the administrator thereof shall receive the quantity ordered by the head of section and deliver it to the warehouse keeper.

In both cases, a receipt shall be taken from the warehouse keeper and sent to the head of section. The receipt issued by the customs administrator shall conform to the provisions of

of section shall order the warehouse keepers of the Fábrica Nacional to, by direct guide, remit the shipment to the Administrator of the Customs of Limón or Puntarenas, as the case may be, and the latter shall proceed as provided in the preceding subsection.

prescribed in article 450, with the difference that the deposit shall be made at the subsidiary or agency of the Fábrica Nacional, and with that proof, the warehouse keeper shall be approached for the delivery of commodities.

on the liquor, the percentage set by the Government to compensate for shrinkage (mermas).

On the Fábrica Nacional de Licores

follows:

One Superintendent.

One bookkeeper and inspector.

One liquor warehouse keeper.

One tobacco warehouse keeper.

One head of distillation, and all the operatives and subordinate employees that are indispensable.

discipline and order of the establishment, in order to avoid any accident that could harm the interests of the Treasury. He shall reside in a department of the building and may not absent himself without leave from the Minister of Hacienda.

He shall report to the Ministry of Hacienda any faults committed by employees and shall indicate to the same the measures he deems indispensable or convenient to take for the good of the establishment.

He shall draw against the Treasury for the payment of his salary and that of the employees of the Factory. Operatives and petty expenses shall be paid each week. For this purpose, the superintendent shall draw every Saturday for the value of the payroll.

He shall keep an exact account, with due separation, of the expenses occasioned by the operation of the Factory, as well as of what it produces in commodities.

He shall submit to the Ministry of Hacienda a monthly account of the commodities sold and received at the Factory, of the operating expenses, and of the work carried out.

He shall ensure that all the apparatuses for fermentation, distillation, and preparation of liquors are in perfect condition, giving advance notice of those whose repair or replacement must be carried out to the Superintendent of the Factory, who shall notify the Ministry of Hacienda.

He shall determine the number of operatives needed and contract them, all in agreement with the Superintendent.

He shall give a weekly report to the Superintendent on production in kind.

He shall deliver to the liquor warehouse keeper those that are ready for sale and shall take a receipt.

He shall keep an account of the materials received, of their yield in liquors, and of their cost, taking into account the ingredients used.

He shall submit the expense payroll to the Superintendent each week.

their department and shall not deliver any quantity of commodities without a written order from the Superintendent.

They shall submit monthly to the head of section of the Secretaría de Hacienda a note of the commodities delivered and those remaining in the warehouse.

warehouse keepers of subsidiary sales; and when any expense must be incurred at these, they shall report to the head of section of the Secretaría de Hacienda so that, once the expense is verified or approved, he may order payment.

Regarding retailers

The Jefes Políticos shall keep a registry book; but they shall not register anyone as a retailer without first being presented with proof that the respective municipal tax has been paid.

Every registry entry must state the name, surname, and domicile of the applicant, and the location and the house where the retail sale is to be established.

The Jefes Políticos shall immediately send notice to the Inspector de Hacienda of the registrations they issue.

Note by Sinalevi: See article 5 of Legislative Decree No. 3 of August 12, 1886, "Declares the Tobacco Monopoly abolished and its cultivation free throughout the Republic," which orders the repeal, insofar as they oppose said Legislative Decree, of all Fiscal provisions on Tobacco contained in the Fiscal Code)

(Note by Sinalevi: See article 5 of Legislative Decree No. 3 of August 12, 1886, "Declares the Tobacco Monopoly abolished and its cultivation free throughout the Republic," which orders the repeal, insofar as they oppose said Legislative Decree, of all Fiscal provisions on Tobacco contained in the Fiscal Code)

They shall keep a book in which the payment of patent taxes shall be recorded, and in which the respective warehouse keeper shall record, under his signature, the purchases the retailer makes.

They shall sell from six in the morning until ten at night.

(The preceding fourth paragraph was repealed by the sole article of law No. 32 of July 4, 1895).

(Note by Sinalevi: See article 5 of Legislative Decree No. 3 of August 12, 1886, "Declares the Tobacco Monopoly abolished and its cultivation free throughout the Republic," which orders the repeal, insofar as they oppose said Legislative Decree, of all Fiscal provisions on Tobacco contained in the Fiscal Code)

Penalties

to the smuggling of liquors shall be sanctioned with the principal penalty of restriction of liberty in a jail. For the purposes of the following articles, this penalty shall be classified as "arrest" (arresto) and shall consist of the following degrees:

First degree from 1 to 30 days Second degree from 31 to 60 days Third degree from 61 to 90 days Fourth degree from 91 to 150 days Fifth degree from 151 to 180 days Sixth degree from 181 to 270 days Seventh degree from 271 to 360 days Eighth degree from 361 to 500 days Ninth degree from 501 to 1,000 days (Thus amended by law No. 3558 of October 25, 1965).

inflicted in accordance with the following plan:

of any kind, but of legitimate manufacture and lawful origin, shall be punished with arrest in its second degree;

quantity does not exceed one liter shall be punished with arrest in its second degree;

other than that specified in their registration shall be given arrest in its second degree, and anyone who sells at unauthorized hours shall be given the same penalty at its minimum;

adulterated with water or foreign substances that are not liquors from the same Fábrica Nacional, or altered in its legal strength, shall be given arrest in its third degree;

shall be punished with arrest in its sixth degree;

one liter and does not exceed five shall be punished with arrest in its fourth degree. When the possession exceeds five liters and does not exceed ten, the lesser penalty (arrest) shall be imposed in its fifth degree;

origin, or of ferments prepared for distillation, shall be given arrest in its sixth degree;

origin shall be given arrest in its fifth degree;

set up, even without signs of having been used, shall be given arrest in its eighth degree.

The same penalty shall be imposed on the possessor of only ferments prepared for distillation; 10- The possessor of tools destined for the manufacture of liquors, whether the apparatus is complete or only one or more of the main parts, shall be punished with arrest in its eighth degree.

The same penalty shall apply to the manufacturer or introducer of alcohol distilling apparatuses; 11- An offender guilty of the clandestine manufacture of liquors shall be given arrest in its eighth degree; 12- Anyone found in possession of a complete distilling factory or apparatus, with signs of having been used, shall be given arrest in its eighth degree.

(Thus amended by Legislative Decree No. 18 of November 13, 1936).

and the entire range may be imposed, at the maximum or the minimum, according to the mitigating or aggravating circumstances determined below, which are specific to this type of crime.

Mitigating circumstances are:

• 1)Sincere confession of the crime, made at any stage of the proceedings; 2) Previous irreproachable conduct; 3) The guilty party being over seventeen years of age and under twenty-one; and 4) Any other circumstances that, in the opinion of the judge, notoriously mitigate responsibility.

Aggravating circumstances are:

• 1)Engaging in a struggle against the authority conducting a search or seizure; and 2) Using weapons to intimidate or repel the authority.

A first-time offender shall be given the minimum of the penalty corresponding to the infraction committed; for the first recidivism, the maximum shall be imposed, and for the second or further recidivisms, the immediately higher degree of arrest shall be applied. Accomplices and accessories after the fact shall be given arrest one degree lower than that indicated for the perpetrators.

(Thus amended by law No. 3260 of December 21, 1963).

public work of the Executive Branch or of any autonomous institution, including the municipalities, provided that the Instituto Nacional de Criminología so recommends. One day shall be deducted from the penalty, in addition to the calendar days that elapse, for every two days worked. The convict shall earn a wage that may not be less than fifty percent (50%) of the legal minimum.

The arrest may be substituted by a fine, at a ratio of eighteen colones for each day of arrest. If the convict fails to comply with the conditions established in the commutation, they shall be sent back to prison to serve the remaining time to complete their punishment.

The convict shall enjoy the same social benefits established by Article 55 of the current Penal Code.

(Thus amended by Law No. 5974 of November 9, 1976).

If the penalty was imposed in the 7th, 8th, or 9th degree, it shall be served in the Penitenciaría de San José; but if it does not have sufficient capacity, those sentenced to arrest in the eighth to ninth degrees shall be sent to the presidio of San Lucas.

(Thus amended by Law No. 18 of November 13, 1936).

The measures indicated in Article 59 of the Penal Code, regarding rewards and punishments, are applicable to those sentenced for tax crimes (delitos fiscales).

(Thus amended by Law No. 2905 of November 24, 1961).

Half of the proceeds of any fine for crimes or infractions (faltas) against the Public Treasury shall be allocated to the National Treasury, and the sum of effective money must be paid in cash at the Administración General de Rentas or any auxiliary office. The other half shall be allocated to the Junta de Protección Social de San José, and the sum of effective money must be paid in cash at the offices of the cited Junta. Under no circumstances may the judge, nor the subordinates of the Inspección General de Hacienda, receive effective money in payment of fines.

The mentioned Junta shall be notified in proceedings for the crimes and infractions indicated in Article 468 of this Code, of the orders initiating proceedings (autos cabeza de proceso), closure of the preliminary investigation (cierre del sumario), and of the judgment, in the places where it has designated a legal representative.

(Thus amended by Law No. 3814 of December 1, 1966).

(Thus amended by Law No. 23 of November 20, 1914).

(Thus amended by Law No. 18 of November 13, 1936).

On Coins

On coins in general

3 of October 24, 1896).

3 of October 24, 1896).

3 of October 24, 1896).

3 of October 24, 1896).

3 of October 24, 1896).

3 of October 24, 1896).

3 of October 24, 1896).

3 of October 24, 1896).

3 of October 24, 1896).

3 of October 24, 1896).

3 of October 24, 1896).

3 of October 24, 1896).

3 of October 24, 1896).

Casa de Moneda

They shall ensure that the coins manufactured in the Casa have the legal weight, fineness (ley), and dimensions.

They shall verify, when they deem it convenient, the scales and measures used in the Casa.

They shall issue, with superior approval, the internal regulation of the Casa.

They shall prepare the metals for melting, with the corresponding alloys (ligas), and deliver them to the smelter.

They shall receive from the smelter and weigh, with the assistance of the Director, the ingots (rieles) from the work, whenever they have yielded the coin fineness.

They shall work the ingots, ensuring that the coin pieces do not exceed the limits of legal tolerance in weight.

They shall deliver to the machinist, with the assistance of the Director, the blank coin pieces, to proceed with their minting, and shall receive them back from the machinist with the same weight, already stamped.

They shall witness the meltings, remeltings, and refinings.

They shall assist the Director in the reproduction of the dies (troqueles), and witness the destruction of the tools.

They shall beneficiate the sweepings (tierras) of the Casa with the smelter, delivering their product weighed to the smelter, with the assistance of the Director.

They shall attend the examination and weighing of the metals that make up the works, receiving them with the assistance of the assayer.

They shall deliver to the assayer, duly weighed, the ingots that result with the corresponding fineness, proceeding in the same manner for the remelting of clippings (cizallas) and refining of metals.

They shall credit in their metals ledger the wastage (mermas) estimated by the Director.

In case it is necessary to proceed with the correction (amonestación), they shall suitably alloy the metals and deliver them to the smelter.

If the ingots do not result with the coin fineness, they shall be ordered to be remelted, refining or alloying them, as the case may be.

Once the fineness of the metals is obtained, the preparation of the coins shall proceed, and before delivering them to the machinist for minting, they must be assayed again, with the Director taking indiscriminately any of the pieces for assaying. If from the new assay it results that the blank coins have a lower fineness than the ingots had when delivered by the smelter, the cause that motivated that decrease shall be investigated, ordering the blank coins to be remelted for refining. If the fineness is equal in both assays, the blank coins shall be delivered to the machinist for minting.

If from this assay it results that the coins have a lower fineness than when delivered to the machinist, the cause of that decrease shall be investigated and the coins shall be ordered to be remelted for refining.

Purchase of metals

The owner of the metals may recover them if they are not in agreement with the result of the settlement.

Accounts

The delivery entries from one employee to another shall be signed in the deliverer's book by the recipient. The general accounts of the Casa shall be kept by the Director.

On the first of each month, a statement of the metals movement of the previous month.

Every three months, a statement of the mintings made in the Casa, expressing the number of pieces of each metal and their value.

Every year, general statements encompassing the movement of metals and mintings made in the Casa during the year.

Ownership of vacant lands

(Repealed by the Ley General sobre Terrenos Baldíos and its Reglamento. Law No. 13 of January 10, 1939, and Decreto Ejecutivo No. 6 of April 2, 1940).

(Repealed by the Ley General sobre Terrenos Baldíos and its Reglamento. Law No. 13 of January 10, 1939, and Decreto Ejecutivo No. 6 of April 2, 1940).

(Repealed by the Ley General sobre Terrenos Baldíos and its Reglamento. Law No. 13 of January 10, 1939, and Decreto Ejecutivo No. 6 of April 2, 1940).

Denouncement (denuncia) and sale of vacant lands (Articles 511 through 521 repealed by the Ley General sobre Terrenos Baldíos No. 13 of January 10, 1939, and Decreto Ejecutivo No. 6 of April 2, 1940).

(Repealed by the Ley General sobre Terrenos Baldíos No. 13 of January 10, 1939, and Decreto Ejecutivo No. 6 of April 2, 1940).

(Repealed by the Ley General sobre Terrenos Baldíos No. 13 of January 10, 1939, and Decreto Ejecutivo No. 6 of April 2, 1940).

(Repealed by the Ley General sobre Terrenos Baldíos No. 13 of January 10, 1939, and Decreto Ejecutivo No. 6 of April 2, 1940).

(Repealed by the Ley General sobre Terrenos Baldíos No. 13 of January 10, 1939, and Decreto Ejecutivo No. 6 of April 2, 1940).

(Repealed by the Ley General sobre Terrenos Baldíos No. 13 of January 10, 1939, and Decreto Ejecutivo No. 6 of April 2, 1940).

(Repealed by the Ley General sobre Terrenos Baldíos No. 13 of January 10, 1939, and Decreto Ejecutivo No. 6 of April 2, 1940).

(Repealed by the Ley General sobre Terrenos Baldíos No. 13 of January 10, 1939, and Decreto Ejecutivo No. 6 of April 2, 1940).

(Repealed by the Ley General sobre Terrenos Baldíos No. 13 of January 10, 1939, and Decreto Ejecutivo No. 6 of April 2, 1940).

(Repealed by the Ley General sobre Terrenos Baldíos No. 13 of January 10, 1939, and Decreto Ejecutivo No. 6 of April 2, 1940).

(Repealed by the Ley General sobre Terrenos Baldíos No. 13 of January 10, 1939, and Decreto Ejecutivo No. 6 of April 2, 1940).

(Repealed by the Ley General sobre Terrenos Baldíos No. 13 of January 10, 1939, and Decreto Ejecutivo No. 6 of April 2, 1940).

(Articles 522 through 528 repealed by Article 9 of Law No. 11 of October 22, 1926).

(Repealed by Article 9 of Law No. 11 of October 22, 1926).

(Repealed by Article 9 of Law No. 11 of October 22, 1926).

(Repealed by Article 9 of Law No. 11 of October 22, 1926).

(Repealed by Article 9 of Law No. 11 of October 22, 1926).

(Repealed by Article 9 of Law No. 11 of October 22, 1926).

(Repealed by Article 9 of Law No. 11 of October 22, 1926).

(Repealed by Article 9 of Law No. 11 of October 22, 1926).

(Articles 529 through 531 repealed by the Ley General sobre Terrenos Baldíos No. 13 of January 10, 1939, and Decreto Ejecutivo No. 6 of April 2, 1940).

(Repealed by the Ley General sobre Terrenos Baldíos No. 13 of January 10, 1939, and Decreto Ejecutivo No. 6 of April 2, 1940).

(Repealed by the Ley General sobre Terrenos Baldíos No. 13 of January 10, 1939, and Decreto Ejecutivo No. 6 of April 2, 1940).

(Repealed by the Ley General sobre Terrenos Baldíos No. 13 of January 10, 1939, and Decreto Ejecutivo No. 6 of April 2, 1940).

(Repealed by Article 9 of Law No. 11 of October 22, 1926).

(Repealed by the Ley General sobre Terrenos Baldíos and its regulation, indicated previously).

(Repealed by Article 9 of Law No. 11 of October 22, 1926).

(Repealed by Article 9 of Law No. 11 of October 22, 1926).

(Repealed by the Ley General sobre Terrenos Baldíos and its regulation, indicated previously).

General provisions (Articles 537 through 542 repealed by Article 9 of Law No. 11 of October 22, 1926).

(Repealed by Article 9 of Law No. 11 of October 22, 1926).

(Repealed by Article 9 of Law No. 11 of October 22, 1926).

(Repealed by Article 9 of Law No. 11 of October 22, 1926).

(Repealed by Article 9 of Law No. 11 of October 22, 1926).

(Repealed by Article 9 of Law No. 11 of October 22, 1926).

(Repealed by Article 9 of Law No. 11 of October 22, 1926).

(Articles 543 through 548 repealed by the Ley General sobre Terrenos Baldíos No. 13 of January 10, 1939, and Decreto Ejecutivo No. 6 of April 2, 1940).

(Repealed by the Ley General sobre Terrenos Baldíos No. 13 of January 10, 1939, and Decreto Ejecutivo No. 6 of April 2, 1940).

(Repealed by the Ley General sobre Terrenos Baldíos No. 13 of January 10, 1939, and Decreto Ejecutivo No. 6 of April 2, 1940).

(Repealed by the Ley General sobre Terrenos Baldíos No. 13 of January 10, 1939, and Decreto Ejecutivo No. 6 of April 2, 1940).

(Repealed by the Ley General sobre Terrenos Baldíos No. 13 of January 10, 1939, and Decreto Ejecutivo No. 6 of April 2, 1940).

(Repealed by the Ley General sobre Terrenos Baldíos No. 13 of January 10, 1939, and Decreto Ejecutivo No. 6 of April 2, 1940).

(Repealed by the Ley General sobre Terrenos Baldíos No. 13 of January 10, 1939, and Decreto Ejecutivo No. 6 of April 2, 1940).

On forests

(Law No. 646 of August 8, 1946, qualifies illegal exploitation of forests as marauding (merodeo))

(Repealed by the Ley General sobre Terrenos Baldíos No. 13 of January 10, 1939)

(Repealed by the Ley General sobre Terrenos Baldíos No. 13 of January 10, 1939)

(Repealed by the Ley General sobre Terrenos Baldíos No. 13 of January 10, 1939)

(Repealed by the Ley General sobre Terrenos Baldíos No. 13 of January 10, 1939)

(Repealed by the Ley General sobre Terrenos Baldíos No. 13 of January 10, 1939)

SINGLE CHAPTER

(Sinalevi Note: In accordance with Article 7 of the Ley de Reajuste Tributario and Resolution 18 of the Consejo Arancelario y Aduanero CA, No. 7088 of November 30, 1987, the amounts of the tariffs and taxes included in the Código Fiscal were increased by twenty-five percent (25%).)

At the foot of them shall also be placed the number of times the notice must be published and the value received at the Imprenta for the publication.

No private or judicial notice subject to payment shall be published without the publication fees having been paid in advance.

A receipt from that book shall be given to each subscriber, and at the end of each quarter, the list of subscribers for the concluding quarter shall be published.

The Oficial Mayor shall be charged with the value of the receipts delivered to them.

(The Imprenta Nacional is currently a dependency of the Ministerio de Gobernación).

The Director, if they approve it, shall issue a payment order against the Treasury for its value.

Extraordinary expenses may only be incurred with the agreement of the respective Secretaría de Estado.

BOOK II ON THE ADMINISTRATION OF THE PUBLIC TREASURY

On the Secretario de Hacienda (The Executive Branch was empowered to introduce all reforms in its offices and dependencies by Legislative Decree No. 9 of May 21, 1910).

Treasury Bills (Billetes del Tesoro)

Said bills shall be delivered to the jefe de sección to be incinerated. The incineration shall be witnessed by the Contador Mayor, the Fiscal de Hacienda, the Jefe de Contabilidad, and the jefe de sección; a record (acta) must be drawn up, which shall be published in the Diario Oficial, and the corresponding entry shall be recorded in the Contabilidad.

On the Jefe de Sección

Excepted from the previous discount are the seals for matches (marbetes para fósforos), which shall only have a discount of one and a half percent (1 ½%), the consular stamps which shall have a discount of eight percent (8%), and the other seals, such as those for soft drinks, liquors, beer, and cigarettes, which shall not have any discount.

For all transactions carried out daily, a verified account shall be kept and presented, in accordance with the regulations.

The depositary shall biweekly notify the Ministerio de Economía y Hacienda and the Proveeduría Nacional of the stock status, so that the latter may proceed with sufficient advance notice to conduct the corresponding public tenders (licitaciones) for the acquisition of fiscal species.

The Executive Branch, in use of its regulatory power, shall issue all those provisions it deems appropriate to prevent any hoarding or speculation with said species.

(Thus amended by Law No. 1697 of November 26, 1953).

detail, the tickets they request; and to the mail receivers and administrators, the stamps and tax species (especies fiscales) they must receive under account and reason.

office supplies, subject to a prior budget prepared by the head of the office requesting them.

National Accounting (Contabilidad Nacional) of the deliveries made in kind, and of all operations carried out during the day.

Republic and to the Minister of Finance, at ten o'clock in the morning, every business day, a statement of the national cash position (estado de la caja nacional), specifying the holdings in gold, silver, paper money, copper, etc., both in San José and in the agencies, and the value of the items in the portfolio: the day's inflows and outflows; these with a specification of the promissory notes (vales) to be paid, salaries, and details of various expenses.

agents, for the tickets he delivers, checking it daily against the statement sent to him by the Accountant of the respective division.

Treasury, at two o'clock in the afternoon, the orders for the deposits (enteros) and payments made during the day; he shall examine and review them scrupulously, and have them recorded in the respective books; he shall have the stamp (timbre) that each payment order (giro) bears cancelled; he shall perforate them with the "Paid" seal, and once these operations are completed, he shall forward them to the National Accounting for the purposes of law.

(Repealed by Law No. 4 of April 7, 1941).

from ten-thirty in the morning until two in the afternoon, every business day.

He shall keep all the books necessary for the accounts of the tax species.

condition, and shall report to the Minister of Finance those that are missing or about to run out.

species, and the obligations to pay against the Supreme Government.

imposed on him by law and the orders communicated to him by the Minister of Finance.

National Accounting (Articles 587 through 625 repealed by Law No. 200 of September 6, 1945)

(Repealed by Law No. 200 of September 6, 1945).

(Repealed by Law No. 200 of September 6, 1945).

(Repealed by Law No. 200 of September 6, 1945).

(Repealed by Law No. 200 of September 6, 1945).

(Repealed by Law No. 200 of September 6, 1945).

(Repealed by Law No. 200 of September 6, 1945).

(Repealed by Law No. 200 of September 6, 1945).

(Repealed by Law No. 200 of September 6, 1945).

(Repealed by Law No. 200 of September 6, 1945).

(Repealed by Law No. 200 of September 6, 1945).

(Repealed by Law No. 200 of September 6, 1945).

(Repealed by Law No. 200 of September 6, 1945).

(Repealed by Law No. 200 of September 6, 1945).

(Repealed by Law No. 200 of September 6, 1945).

(Repealed by Law No. 200 of September 6, 1945).

(Repealed by Law No. 200 of September 6, 1945).

(Repealed by Law No. 200 of September 6, 1945).

(Repealed by Law No. 200 of September 6, 1945).

(Repealed by Law No. 200 of September 6, 1945).

(Repealed by Law No. 200 of September 6, 1945).

(Repealed by Law No. 200 of September 6, 1945).

(Repealed by Law No. 200 of September 6, 1945).

(Repealed by Law No. 200 of September 6, 1945).

(Repealed by Law No. 200 of September 6, 1945).

(Repealed by Law No. 200 of September 6, 1945).

(Repealed by Law No. 200 of September 6, 1945).

(Repealed by Law No. 200 of September 6, 1945).

(Repealed by Law No. 200 of September 6, 1945).

(Repealed by Law No. 200 of September 6, 1945).

(Repealed by Law No. 200 of September 6, 1945).

(Repealed by Law No. 200 of September 6, 1945).

(Repealed by Law No. 200 of September 6, 1945).

(Repealed by Law No. 200 of September 6, 1945).

(Repealed by Law No. 200 of September 6, 1945).

(Repealed by Law No. 200 of September 6, 1945).

(Repealed by Law No. 200 of September 6, 1945).

(Repealed by Law No. 200 of September 6, 1945).

(Repealed by Law No. 200 of September 6, 1945).

(Repealed by Law No. 200 of September 6, 1945).

General Inspectorate of Finance (*) (*) NOTE: See Organic Law of the Rural Assistance Guard No. 4639 of September 15, 1970, and No. 4766 of June 9, 1971.

throughout the Republic, and is the head of all the revenue guards (resguardos), who shall act under his jurisdiction and instruction.

order to ascertain whether they are exact in the fulfillment of their duties, and shall inform the Secretariat of Finance of the defects and abuses he notes in the offices.

administrators of public funds, especially in the General Administration of Liquors and Tacks (Administración General de Licores y Tacos), and demand that a cut of the holdings (corte de existencias) be made in his presence, doing so at least once every fifteen days. If from this cut a discrepancy (alcance) or mismanagement should result, he shall report to the Secretariat of Finance for whatever action may be warranted.

may order or arrange on his own the search of any suspicious location or dwelling, upon prior verbal request, or in writing in case of denial of permission for the entry, from the owner, head of the family, or the current tenant or possessor, and in default of these, from the most distinguished person present in said places. When the house, place, or dwelling is found empty, the search may be carried out in the presence of one witness, if it is absolutely impossible to gather two, recording this by a formal proceeding.

(Repealed by Law No. 4 of September 10, 1923).

data he requests and which are within his reach, and lend him the assistance within his power for the pursuit of criminals or the investigation of crimes.

him elsewhere by law, and shall issue internal regulations for the office and for the revenue guard service, which he shall submit for the approval of the Secretary of Finance.

(Articles 633 through 668 repealed by Law No. 201 of September 6, 1945, of chapters I, II, III, IV, V, VI, VII of Title Two)

(Repealed by Law No. 201 of September 6, 1945).

(Repealed by Law No. 201 of September 6, 1945).

(Repealed by Law No. 201 of September 6, 1945).

(Repealed by Law No. 201 of September 6, 1945).

(Repealed by Law No. 201 of September 6, 1945).

(Repealed by Law No. 201 of September 6, 1945).

(Repealed by Law No. 201 of September 6, 1945).

(Repealed by Law No. 201 of September 6, 1945).

(Repealed by Law No. 201 of September 6, 1945).

(Repealed by Law No. 201 of September 6, 1945).

(Repealed by Law No. 201 of September 6, 1945).

(Repealed by Law No. 201 of September 6, 1945).

(Repealed by Law No. 201 of September 6, 1945).

(Repealed by Law No. 201 of September 6, 1945).

(Repealed by Law No. 201 of September 6, 1945).

(Repealed by Law No. 201 of September 6, 1945).

(Repealed by Law No. 201 of September 6, 1945).

(Repealed by Law No. 201 of September 6, 1945).

(Repealed by Law No. 201 of September 6, 1945).

(Repealed by Law No. 201 of September 6, 1945).

(Repealed by Law No. 201 of September 6, 1945).

(Repealed by Law No. 201 of September 6, 1945).

(Repealed by Law No. 201 of September 6, 1945).

(Repealed by Law No. 201 of September 6, 1945).

(Repealed by Law No. 201 of September 6, 1945).

(Repealed by Law No. 201 of September 6, 1945).

(Repealed by Law No. 201 of September 6, 1945).

(Repealed by Law No. 201 of September 6, 1945).

(Repealed by Law No. 201 of September 6, 1945).

(Repealed by Law No. 201 of September 6, 1945).

(Repealed by Law No. 201 of September 6, 1945).

(Repealed by Law No. 201 of September 6, 1945).

(Repealed by Law No. 201 of September 6, 1945).

(Repealed by Law No. 201 of September 6, 1945).

(Repealed by Law No. 201 of September 6, 1945).

(Repealed by Law No. 201 of September 6, 1945).

Of the Chief Accounting Office (Contaduría Mayor) (The customs houses are placed under the authority of the Chief Accounting Office, by Executive Agreement No. 153 of March 31, 1891)

the accounts that must be rendered by administrators, treasurers, and collectors of public funds are examined, reviewed (glosan), and settled (fenecen). It shall also, in preference to all other work, certify (visará) and approve the policies (pólizas) sent to it by the customs administrators.

of:

A Chief Accountant (Contador Mayor), head of the office.

A 2nd Accountant.

A 3rd Accountant, policy checker (contrastador de pólizas).

An Auxiliary Accountant.

A Secretary.

A clerk.

A doorman, and such other employees as are necessary for the good service thereof.

13 of May 21, 1892).

(Note from Sinalevi: See article 2 of Law No. 13 of May 21, 1892, which orders the repeal of this article 672, except insofar as it prohibits the Chief Accountant from being a relative of the other Accountants of the Tribunal of Accounts, by consanguinity or affinity to the second degree inclusive.)

be for their good performance.

Tribunal of Accounts is incompatible with that of any civil employment or revenue administration.

of those who handle public funds, the accountant in charge of the certification shall minutely compare the entries with those of the account respectively kept for them in the books of the National Accounting.

one who has carried out its examination finds no objections (reparos) to be made, he shall extend his approval at the foot of the main book, without any other procedure, and the employee shall issue the clearance certificate (pliego de fenecimiento).

transmit the respective detail sheet (pliego) to the employee against whom such objections have been deduced, for a term of not less than six days nor more than twenty.

If these are resolved, or the employee concurs, an order shall be given to extend, as stated, the approval of the account, and the clearance certificate shall be issued; but if the employee raises a controversy, this shall be pursued before the Chief Accountant through the procedures established for ordinary trials of fact or of law, according to the circumstances; and in this case, the accountant who certified the account must be heard.

employee, because the doubts have been clarified or the amount of the discrepancy satisfied, or if in such judgment said employee is declared to have the right to be reimbursed by the Public Treasury for some amount that results in their favor, the issuance of the final settlement (finiquito) shall be ordered in said judgment; and in the case of reimbursement, regardless of the party responsible for making it, a certified copy of the judgment, once final (ejecutoria), shall be transmitted to the Secretariat of Finance for the issuance of the corresponding orders.

one of the Chambers of the Supreme Court of Justice, provided that the judgment declares liability in an amount greater than ten colones, following the procedures established in the common jurisdiction. For this appeal to be granted to the revenue employee, the latter must post a new bond for the amount in which they have been found deficient (alcanzado); without releasing thereby the guarantor or guarantors who guaranteed their conduct or management, because they must always answer for the value of their obligation.

operation, may be summoned by the accountant to whom they have been entrusted, to give explanations, and may also make the observations they believe just. They shall likewise have the right to plead whatever is convenient to their right, after the objections have been answered and before the judgment is pronounced.

Accountant falls to the National Finance Judge (Juez de Hacienda Nacional), in written proceedings, or to the National Finance Mayor (Alcalde de Hacienda Nacional), in verbal proceedings, depending on the amount of the summary claim, in which instances the Finance Prosecutor (Fiscal de Hacienda) must represent the fiscal interest, transmitting, where appropriate and for this purpose, the respective instrument.

contain: 1st the full date on which they are pronounced; 2nd the name of the Treasurer or Administrator who renders them, with the accounting or administrative office they hold; 3rd a succinct statement of the objections deduced and of those that have been resolved; 4th the comparison of those remaining in favor and against the employee, to deduce the corresponding difference; and 5th the express, positive, precise decision, grounded in law, condemning or absolving the employee, or declaring them entitled to be reimbursed by the Public Treasury, if any amount results in their favor.

Accountant as a verdict, in the name of the Republic, and he must publish them in person, in the courtroom, and in the presence of the secretary, signing them with his full signature. The secretary shall authenticate them, and if they are condemnatory, a certified copy shall be taken and sent to the Secretariat of Finance for their execution.

Accountant in a general book made of official paper, which for this purpose must be kept in the Accounting Office, signed by the same accountant and the secretary; and they must contain the summary of the final result of the account, its approval, and the consequent declaration that the employees and their guarantors are released from all liability; certification of these documents shall be given to the employees or to those with an interest, on the same type of paper, also signed by the accountant and secretary, noting the account of having been delivered to them so that it appears entirely settled.

release the employees and their guarantors, so that the administrators and other employees of public revenues who have obtained them may no longer be required to answer objections or respond to charges that should have been known and deduced from the examination of their accounts; but if fraud, deceit, or voluntary or involuntary omission is discovered, which could not have been known from the certification of those same accounts, the certificate of solvency shall not be an obstacle to demanding amendment, because it does not cover deception nor does it extend to what is hidden or unknown.

for defects noted in their accounts, after they have obtained the respective clearance certificate, shall fall upon the certifying accountant, except in the cases expressed in the final part of the preceding article. The liability of the accountants ceases after the passage of eight years.

employees who administer and collect public funds, which accounts they must present in the first two months of each fiscal year, making use for this purpose, with those who refuse, of coercive powers, by means of fines not exceeding one hundred colones, or arrest for all the time they delay them, and if even with such measures the accounts are not presented, he shall have them prepared by knowledgeable persons, at the may proceed accordingly.

dispatch documents of public employees and of the other documents determined by law.

for the Chief Accountant, in the latter's absence or vacancy.

archive, must keep it clean and well organized, and is responsible for any document that disappears from it. He shall exercise the functions of the clerk of the court in the account trials. He shall keep the following books:

or accountants, under the signature of the recipients.

settled ones, those under examination, and those in arrears.

inventory of the books and voucher notebooks of which they consist in duplicate; at the foot of one of the two copies of such inventory, the secretary shall sign the receipt, returning it to the interested Administrator or Treasurer; and the other copy shall be kept with the same accounts to cover his liability.

vouchers shall not leave the office under any pretext; but the employee, or the Judge who wishes to be satisfied, by reason of their office, or of what is recorded therein, may do so in the sight of the secretary.

decrees thereof, and the certifications it issues, shall be authenticated by the secretary, with an expression of the fees established by law, under penalty of nullity.

the policies are those established in Title 4, Chapter 8, Section 1, Book 1 of this Code.

Bonds (Cauciones) in Favor of the Public Treasury (*)

funds must provide a bond for an amount equal to double the salaries of one year.

favor of the Treasury may consist of a cash deposit in the National Treasury, to the order of the Ministry of Finance, or a surety (fianza) or mortgage (hipoteca).

If the bond consists of a cash deposit, an interest of six percent per annum shall be credited to the depositor.

A bond consisting of a surety shall not be admitted if the proposed guarantor is an employee of Finance or military in active service, or if they have granted other sureties or mortgages in favor of the fiscal interest or private parties, for values exceeding half of the property they possess, or if they are not a person of recognized credit and who holds property for at least double the amount they guarantee.

A mortgage bond shall not be admitted if the property offered in mortgage already has another mortgage lien or if it is not worth double the amount intended to be guaranteed.

(It may also be guaranteed by fidelity insurance from the National Insurance Institute).

shall qualify and admit it if it meets the requirements of the law.

To qualify the bonds, the Finance Prosecutor must previously gather such reports as deemed appropriate, for the purpose of ascertaining the solvency of the proposed guarantors, and order, whenever deemed necessary, an appraisal of the properties, commissioning for this purpose the political chiefs or a person of their confidence.

be guaranteed shall be set and the deed shall be granted before a notary, with the insertion of the note from the Minister of Finance to the Prosecutor, in which the offered bond is admitted.

The deed shall state that the guarantor is jointly obligated with the principal for any amounts that may result against the latter, provided they do not exceed double the salaries of one year, that they waive their domicile, and that they submit to the procedures of Finance.

of the Minister of Finance, and no employee obliged to post a bond may enter into possession of their employment without first having fulfilled that requirement, under the penalties established by law.

of Accounts shall also be qualified by the Minister of Finance.

solvency of the guarantors and of the mortgaged properties.

Finance Prosecutor shall warn them to change it or complete it within the term of fifteen days.

The employee who does not renew or complete the bond within that term shall cease to receive their salary until they have fulfilled that requirement.

The cancellation of bonds furnished in favor of the Public Treasury may not be done without the corresponding certificate of solvency showing that the employee is solvent with the Public Treasury; the cancellation shall be granted by the Finance Prosecutor.

199 of September 6, 1945, kept this article without effect).

199 of September 6, 1945, kept this article without effect).

199 of September 6, 1945, kept this article without effect).

199 of September 6, 1945, kept this article without effect).

199 of September 6, 1945, kept this article without effect).

199 of September 6, 1945, kept this article without effect).

(Law No. 199 of September 6, 1945, kept these articles without effect. That law is the Organic Budget Law).

BOOK III OF THE PROCEDURES SOLE CHAPTER General Provisions

corresponds to the National Finance Prosecutor and to the Prosecuting Magistrate of the Supreme Court of Justice, in the manner indicated below:

In verbal matters, this representation corresponds, both in first and second instance, to the National Finance Prosecutor.

In written proceedings, the interests of the Public Treasury are represented in first instance by the National Finance Prosecutor, and in second and third instance by the Prosecuting Magistrate of the Supreme Tribunal of Justice.

province of Guanacaste and the regions of Puntarenas and Limón, the respective fiscal agents shall, in urgent cases, act on behalf of the National Finance Prosecutor, and shall have the representation in question.

representative of the fiscal interest in matters in which that high body must hear in first instance, according to the laws.

this Code, concerning procedures, the common provisions and the laws in force shall be observed.

of accounts, both in first and second instance, of certificates of solvency, and other provisions referring to the matter, are found in the title that deals with the Chief Accounting Office.

SOLE CHAPTER

(contrabando), defrauding (defraudación), theft (hurto), robbery (robo), swindle (estafa), counterfeiting of currency, and other infractions declared as such by special laws, to the detriment of the State, the municipalities, and the education boards; misdemeanors when those same transgressions are deemed as such in the Penal Code. As for liquor smuggling, it shall be a crime when the penalty is marked with arrest in its fourth to ninth degrees, in accordance with the scale of

(Thus amended by Law No. 18 of November 13, 1936).

AND OF THOSE LIABLE FOR FINANCE CRIMES SOLE CHAPTER

first to third degrees, and others, for crimes against property, referred to in the preceding article, classified as misdemeanors according to the Police Code, shall be deemed as finance misdemeanors and their cognizance and punishment shall correspond to the judicial police agents in the provincial capitals and to the political chiefs in the minor cantons, with the procedures that the Code of Criminal Procedure determines for the adjudication of misdemeanors.

Other punishable acts shall be considered as finance crimes and their cognizance shall correspond to the Criminal Finance Judge (Juez Penal de Hacienda), except for those of clandestine manufacturing of liquor, which shall be heard by the criminal mayors of the jurisdiction in which they occur.

The Criminal Finance Judge and the criminal mayors are responsible for instructing the summary proceedings for finance crimes, except in cases of clandestine manufacturing of liquor, which shall be instructed only by the mayors.

(Thus amended by Law No. 3496 of February 8, 1965).

article 98, subsection d) of the General Police Law No. 7410 of May 26, 1994)

But if the liquor cannot be seized because the possessor spills it or voluntarily breaks the container, it shall be presumed that the liquor was clandestine, if the container and the traces show that there was liquor in the broken container or that the spilled substance was liquor. For this purpose, as well as to determine the quantity of liquor spilled, the concurring testimony of three of the agents or that of two private individuals shall suffice.

For the verification of the crime of clandestine sale of estanco (state-monopoly) goods, the actual seizure of the same is not necessary; the declaration of two private witnesses or that of three competent individual witnesses testifying about different facts shall suffice.

In other cases for frauds against the Public Treasury (Hacienda Pública) and smuggling (contrabandos), the concurring declarations of two private witnesses, or that of three members of the Fiscal Guard (Resguardo Fiscal) or the police, may be considered by the courts as sufficient demonstration of the respective fact or facts; and likewise, the declarations of four individual witnesses attesting to different facts.

However, whatever the number of witnesses or the circumstances, their probative force shall be a matter of exclusive and critical judicial appreciation.

(Thus amended by law No. 34 of December 14, 1910).

• a)When there are well-founded reasons to suppose that the accused is innocent; b) When it appears that the maximum penalty has been satisfied by the detention or imprisonment suffered; and c) When, according to the explicit and conclusive opinion of the respective official physician, the accused is gravely ill and in need of special treatment that, due to the nature and state of his ailment, cannot be provided in the jail or its infirmary.

Those convicted of crimes against the Public Treasury shall not enjoy the benefit of conditional suspension of the sentence.

To grant convicted persons of crimes or misdemeanors (faltas) against the Public Treasury the benefit of conditional release (libertad condicional), when applicable, or the grace of pardon (indulto) in accordance with the common rules, the Ministry of Finance (Ministerio de Hacienda) shall be heard.

In cases where this Code sanctions an infraction with a penalty that is not corporal punishment and the accused is imprisoned, the excarcelación (pre-trial release) shall be subject to what the Code of Criminal Procedure provides on the matter.

(Thus amended by law No. 3496 of February 8, 1965).

(Thus amended by law No. 34 of December 14, 1910).

The judge, of his own motion, shall order the necessary measures to be carried out for this verification. Even if the identity of the perpetrator of the crime cannot be ascertained, the apparatus, tools, or goods shall be confiscated (decomisados).

The same presumption shall apply regarding prohibited products seized in a place adjacent to the dwelling of the indiciado (suspect), provided that it is proven that they or some of the persons of their family or one of their domestic servants was, at the same time, prosecuted by a final auto (court order), or had been convicted, for the same cause or for the manufacture, deposit, or sale of such goods.

Proof of prior criminal record shall always be necessary to presume tolerance.

(Thus amended by law No. 34 of December 14, 1910).

In these circumstances, in the absence of direct proof for or against the charge, the indiciado (suspect) shall be held and convicted as the perpetrator of the respective crime, if it is proven that at that time they had a final auto de enjuiciamiento (order of prosecution) or had been convicted in the previous seven years, for any of the crimes provided for in this law, unless they demonstrably prove their innocence.

(Thus amended by law No. 34 of December 14, 1910).

(Thus amended by law No. 3260 of December 21, 1963).

In the absence of said official, the recognition and report shall be carried out by a licensed chemist and, if there is none in the locality, by a licensed pharmacist or microbiologist designated by the instructing mayor (alcalde instructor). Regarding assembled stills and parts suitable for distilling liquor, corresponding to cases being processed in mayoralties (alcaldías) far from the capital and when there is difficulty in transporting them, the instructing mayor must draw up a formal record (acta) with a detailed description of them, accompanied by a drawing or design, and shall immediately send the case file to that laboratory to obtain the respective expert opinion. In order not to delay the progress of the file, they may make a separate legajo (file) for that purpose, which shall be sent to the laboratory. In the oral hearing (comparecencia verbal), the parties may request a new recognition, which shall be carried out by three licensed chemists, one designated by the representative of the Public Prosecutor's Office (Ministerio Público), another by the accused or accused persons, and the third, in case of disagreement, by the mayor.

The opinion of the majority shall constitute the expert opinion and shall be considered as truth in the sentence, if it agrees with that of the preliminary investigation (sumario); but if it is contrary in whole or in part, the case shall be submitted to the Colegio de Químicos de Costa Rica, for it to definitively resolve the point or points to which the disagreement refers. In the absence of agreement among the co-defendants for the appointment of their expert, the mayor shall make the designation. The role of expert appointed by the mayor is mandatory. No request for recognition shall be attended if it is not accompanied by the judicial deposit of thirty colones to pay the fees of the experts. The mayor may, of their own motion, replace the expert or experts who do not appear to accept, to carry out the recognition, or to issue their opinion.

(Thus amended by law No. 2905 of November 24, 1961).

(Thus amended the preceding paragraph by article 2 of law No. 2905 of November 24, 1961).

Both the "sample" (muestra) and the deposit must be placed in sealed containers, which shall bear on the cap, and where applicable on the seal of the office stamp, the same order number which shall be the one corresponding by turn in a sequential numbering. It is prohibited to indicate on said seal or elsewhere on the containers the name of the indiciado (suspect). The form and quality of the containers, the quantity deposited, and the respective numerical mark shall be recorded in the case file (expediente) by a formal record (acta).

If by accident or other reason the liquor of the "sample" (muestra) disappears, is rendered unusable, or is altered, this circumstance shall be recorded, with the reason, in the case file (expediente), and the judge shall replace it by taking the necessary quantity from the deposit, with the obligation of replacing the seals that they thereby lift or break, and of drawing up a formal record (acta) of the proceeding.

(Thus amended the preceding paragraph by article 2 of law No. 2905 of November 24, 1961).

The deposit of manufacturing tools or assembled stills or dry goods shall not be necessary when they evidently have no value whatsoever; in that case, after recording a description of them in the court record (autos), the judge shall order their destruction.

(Thus added the preceding paragraph by article 1 of Law No. 3342 of July 31, 1964).

(Note from Sinalevi: See article 2 of Law No. 3342 of July 31, 1964, which states that: The preceding rule shall apply to the tools, stills, and goods of said condition that are currently deposited in judicial offices.)

This provision does not restrict the power of the judges to decree any inquiries aimed at clarifying the facts.

(Thus amended by law No. 34 of December 14, 1910).

The accessory penalties for smuggling (contrabando) are:

The auto de prisión y enjuiciamiento (order of imprisonment and prosecution) shall contain a decree of preventive seizure (embargo preventivo) on the property of the accused, in sufficient quantity to cover the potential fine plus fifty percent more.

The sentence of conviction shall declare, where appropriate, the seizure final and shall order the seized property or the property given as guarantee for the excarcelación (pre-trial release), if any, to be sold at public auction, before the same mayor or the respective police authority, through the common procedures, in order to satisfy with its proceeds the amount of the conviction and the costs of the enforcement proceeding, unless the accused opts for the commutation into public works referred to in article 471, in which case the same guarantee shall continue to be liable for the effects of that legal text.

(Thus amended the preceding paragraph by article 2 of Law No. 2905 of November 24, 1961).

Once the auction is final, the judge shall deduct from the price the amount of the fine and other pecuniary compensations that the accused must satisfy, and must deposit the corresponding amount into the National Treasury (Tesoro Nacional), as stated, and return any surplus to the interested party.

(Thus amended the preceding paragraph by article 2 of Law No. 2905 of November 24, 1961).

If the guarantee presented by the accused was a cash deposit, the judge shall issue a draft in favor of the Public Treasury for the amount of the fine and costs indicated in the sentence or in the respective liquidation and shall return the surplus, if any, to the accused, as it is considered that the deposit was made by them, even if other persons provided the money or made that deposit, except in the case where the accused accepts commutation into public works, in which event the procedure shall be in accordance with what is stated in the paragraph before the immediately preceding one of this same article.

(Thus amended the preceding paragraph by article 2 of Law No. 2905 of November 24, 1961).

If the guarantee provided consists of a pledge in the manner determined by subsection 3rd of article 716, the execution and enforcement (apremio) shall be carried out in the same manner established above for mortgages.

In both pledge and mortgage cases, the expert appraisal (avalúo pericial) shall be dispensed with, and the property shall be auctioned with the base that was set in the bond deed, even if the guarantor, if a third party, offers to present the accused, as long as the entry into the corresponding penal establishment has not been verified.

The entire proceeding shall be conducted by the judge on their own motion, and may also be conducted at the request of any interested party or the representative of the Procuraduría General de la República.

(Thus amended the preceding paragraph by article 2 of Law No. 2905 of November 24, 1961).

Foreigners, whether merchants or not, who are convicted of crimes against the Public Treasury or who reoffend in two or more misdemeanors (faltas) of that nature, may be expelled from the country by agreement of the Executive Branch (Poder Ejecutivo).

(Thus amended by the sole article of Law No. 18 of November 13, 1936).

(Thus amended by law No. 34 of December 14, 1910).

(Thus amended by law No. 18 of November 13, 1936).

(DE LA ENAJENACION DE LOS BIENES NACIONALES) SINGLE CHAPTER

The Executive Branch (Poder Ejecutivo) may, however, alienate those immovable properties whose value does not exceed five thousand colones, according to an expert justiprecio (valuation) to be conducted by three experts: one from the Banco Nacional de Costa Rica, another from the Banco Nacional de Seguros, and a third designated by the Civil Judge of the Treasury (Juez Civil de Hacienda), who in no case may be a public employee, national or municipal.

The preceding provisions shall equally govern the purchase of immovable property for the State, under penalty of nullity of the respective act or contract.

(Thus amended by law No. 8 of June 13, 1944).

In these time periods, the day of publication and the day of the auction shall be counted.

Bids may be made with the option of transferring the auction rights (cederse el remate) to a third party.

A cash deposit shall not be required if the bidder is a guarantor (abonado), or presents a document signed by a person who is, in the judgment of the auctioning official, to guarantee said one-tenth part.

It shall commence by reading the list of the property and the conditions of the auction.

The admitted bids and the improvements made shall be announced, and the act shall conclude when, as no one improves upon the last bid, the auctioning official deems it convenient.

The expenses of the deed and taking of possession are the responsibility of the highest bidder.

If the Secretary of Finance approves the cash offer, the highest bidder shall be ordered to pay the price at the National Treasury within three days; but if they approve the installment offer, the highest bidder shall be ordered to provide, within eight days, a sufficient surety bond, approved by the Secretary of Finance.

The obligation to guarantee payment cannot be waived for the installment highest bidder.

The improvements that must be recognized in favor of a third party shall be valued separately, and this shall be announced in the public notice (cartel).

The experts shall be appointed, one by the owner of the private thing and the other by the Secretary of Finance.

The lease may not exceed five years.

(Repealed by law No. 201 of September 6, 1945).

(*) Nota de Sinalevi: Mediante el artículo 1º de la ley Nº 4496 de 10 de diciembre de 1969, dispone: "El cobro de impuestos, tasas o servicios, que se realiza por medio de marbetes, timbres, estampillas, formularios o especies fiscales, puede ser sustituido por el empleo de máquinas franqueadotas especiales o por otros sistemas que ofrezcan mayor comodidad y seguridad, a juicio del Poder Ejecutivo.

El Ministerio de Hacienda, en cada caso, autorizará, mediante decreto, el uso de máquinas franqueadoras o el cambio de sistema de cobro de dichos tributos".

Del impuesto aduanero

Del Comercio Marítimo

Comercio que es permitido hacer por los puertos de la Republica

en adelante se habilitaren para el comercio de altura, es permitido a todo buque mercante de cualquier nación que sea:

puerto extranjero.

la autoridad competente.

con la República, los buques de dicha nación no gozarán de la libertad a que se refiere el artículo anterior. Un decreto del Poder Ejecutivo fijará en cada caso la interdicción, que durará hasta que otro decreto la levante.

solamente se podrá - con previo permiso del administrador de la Aduana del puerto habilitado para el comercio de altura, a que corresponde el puerto menor o lugar no extranjero - exportar los productos del país e importar del extranjero las mercaderías siguientes: alambre para cercas, anclas y andariveles, bombas para minas, pozos, incendio o de riego, carbón mineral, casas de madera o de hierro, caños para acueductos, carros o carretas para transportes, cartón, piedra y pizarra para techos, duelas, estopa para calafatear, guano y demás abonos, hierro en barras y planchas, jarcia para buques, ladrillo, láminas de hierro, plomo y zinc para techos, lanchas y sus útiles, maquinaria para la agricultura y minería, moldes para azúcar, sacos vacíos, toneles y barriles vacíos.

conduzcan, así como los capitanes, sobrecargos y tripulaciones, quedan sujetos al pago de los derechos fijados por la ley, a las reglas y penas que en ellas se establecen y a todas las disposiciones que rijan al tiempo de su arribo. Se considerarán arribados los buques desde el momento en que entren en las aguas territoriales de la República.

buques nacionales, y estos no podrán dedicarse a dicho tráfico, cuando hubieren traído mercadería del extranjero, sin haber concluido su total descarga en el puerto a que hayan venido destinados.

concluido su descarga en el puerto a que hayan venido destinados, podrán pasar a cualquier punto de la costa, aun cuando no haya en él aduana ni tráfico de cabotaje, con objeto de cargar efectos nacionales, previo permiso del administrador de la aduana marítima correspondiente, y con sujeción a los reglamentos respectivos.

de guerra, dinamita y nitroglicerina; la de comestibles cuya corrupción o mala calidad los haga dañosos a la salud pública; y la de especies fiscales estancadas o que en adelante se estancaren.

trayendo a bordo especies prohibidas o estancadas, puede el administrador de la aduana obligarle a admitir a bordo uno o más guardas vigilantes, que serán mantenidos a costa del buque.

Derechos que deben pagar los buques

traigan mercadería pagarán:

Marina veinticinco céntimos ( ¢ 0,25 ) por cada tonelada de carga destinada a Costa Rica.

faro.

(Así reformado por ley Nº 2 de 8 de noviembre de 1898).

piedra, quedan exceptuados del pago del derecho de toneladas, y solo sujetos al de faro.

En caso de traer carbón de piedra y mercaderías, la excepción del pago del derecho de tonelada será por las que ocupe el carbón.

quedan exceptuados del derecho de toneladas; pero pagarán como derecho de faro, por entrada y salida, veinticinco colones.

derechos que quedan mencionados, no se les podrá cobrar contribución ni gratificación de ninguna clase, ni por los marineros de las capitanías de puerto, ni por los oficiales de sanidad, ni por los guardas o dependientes de las aduanas; salvo el justo valor del servicio de gobierno, cuando hubieren pedido práctico.

los buques nacionales, a los de guerra, a los vapores obligados a tocar periódica y regularmente en cualquiera de los puertos, a los buques balleneros o de largo curso que arriben con el objeto de invernar, hacer agua, refrescar víveres o reparar averías; y a los que vinieren en lastre a llevar mercaderías o productos nacionales.

Obligaciones de los cargadores o remitentes

comercio a la República, aun cuando fueren libres de derechos, formará facturas por triplicado de cuanto constituya su envío a cada consignatario.

Estas facturas deberán contener:

consignatario de los artículos comprendidos en la factura, la fecha de ésta y la firma del remitente.

cajones, barriles, pacas o cualquier otra clase de bultos en que vengan las mercaderías.

exceptuando respecto de éste, la maquinaria, el hierro y madera para casas o edificios, que pueden venir facturados con el peso total de cada partida.

diversas entre sí, deberá estar cada clase en paquetes o con la debida separación, de tal manera que pueda verificarse su peso con el declarado en la factura, a fin de que, encontrándolo exacto, se haga la repartición proporcional de la tara del bulto y quede fijado el peso bruto que corresponde a cada mercadería.

( Derogado por ley Nº 48 de 28 de julio de 1910 ).

( Derogado por ley Nº 48 de 28 de julio de 1910 ).

( Derogado por ley Nº 48 de 28 de julio de 1910 ).

( Los artículos 18 a 21 inclusive fueron derogados por ley Nº 48 de 28 de julio de 1910 ).

De los consignatarios

de las mercaderías, puede reiniciar la consignación, siempre que lo verifique dentro del término de seis días, contados desde la hora en que fondee el buque y exhiba la propia factura al tiempo de verificar la renuncia. Pasado este término, sin haber hecho la renuncia y sin exhibir la factura o facturas respectivas, se entiende que acepta la consignación.

mancomún, deberá suscribirse la renuncia de todos; si estuviesen nombrados en primero, segundo o tercer lugar, la renuncia del último en orden equivale a la de todos los que la anteceden, a no ser que la contradigan en tiempo hábil.

renuncia, fuere ciudadano de la República, nombrará el administrador dos comerciantes de buena fama para que sirvan de consignatarios.

sólo será el consignatario. Las renuncias de estos consignatarios nombrados de oficio deberán hacerse dentro de las cuarenta y ocho horas posteriores a la fecha de la notificación del nombramiento; si dejaren pasar ese término sin renunciar, se entiende que aceptan.

calidad que no puedan conservarse sin pérdida o detrimento, dispondrá el administrador su venta en subasta pública al mejor postor, depositando en los almacenes los que no se hallaren en este caso, y poniendo en los periódicos la noticia de lo ocurrido, a efecto de que pueda llegar a conocimiento del interesado o interesados.

persona legítima a reclamar los efectos, procederá la aduana a la venta de ellos, también en almoneda pública.

Hacienda Pública, y los gastos que se hayan ocasionado, quedará depositado en la Administración General de Rentas.

consignación se haya renunciado, dará el administrador de aduana el aviso oficial respectivo al Cónsul o Vicecónsul de la nación del remitente, para que dentro del término de tres días, conteste si se hace o no cargo de la consignación; pasado este plazo sin decir que no acepta, se entiende que acepta.

términos prevenidos en los artículos anteriores.

en el manifiesto de que un buque, quisiere renunciar la consignación de los efectos y no hubiere recibido factura sobre que hacer la renuncia, lo manifestará así por escrito al administrador de la aduana, quien procederá conforme con los artículos anteriores.

facultad de rectificar y adicionar sus facturas dentro del término de tres días contados desde el momento en que fondee el buque, excepto los días en que esté cerrada la aduana y los casos en que por fuerza mayor no haya podido el buque comunicarse con tierra, exponiendo las razones por qué adicionan o rectifican dichas facturas y protestando proceder de buena fe.

calificadas por el administrador de la aduana donde se registren, sin admitirlas o desecharlas definitivamente, lo cual corresponde a la Secretaría de Hacienda, a cuyo efecto le remitirán los administrados dichas adiciones o rectificaciones con el correspondiente informe, Esto no impedirá la liquidación y pago de derechos y la entrega de los efectos, considerándose como admitidas dichas adiciones o rectificaciones, garantizando los interesados el pago de las diferencias que definitivamente resultaren.

Obligaciones de los capitanes o sobrecargos

mercaderías a la República, procedente de puerto extranjero, tiene obligación de formar un manifiesto general de su cargamento, que deberá contener:

que mide, en guarismo y letra; el nombre del capitán, el puerto de donde sale, el puerto de la República a que se dirige, y el nombre de su consignatario.

marcas y números correspondientes, expresándose la cantidad por guarismos y letras.

consignatarios parciales, la fecha y firma del capitán.

los comisionados de la aduana, al ser requeridos, el manifiesto general del cargamento y una lista de los pasajeros.

tres fracciones del artículo 34, será castigada con una multa que no baje de cinco colones ni exceda de cien colones por cada falta, según la apreciación que en cada caso hagan los administradores.

Si hubiere en el manifiesto general entrerrenglonaduras, raeduras o enmiendas, se impondrá una multa que no baje de cincuenta colones ni exceda de cien colones.

documentos, expresados en el artículo anterior, se castigará con una multa que no exceda de doscientos colones.

rectificar o adicionar sus manifiestos dentro del término de veinticuatro horas, contadas desde aquella en que fondee el buque, adicionan, y protestando a pie, que proceden con legalidad y buena fe.

Obligaciones de los cónsules de la República Certificaciones consulares

( Derogado por ley Nº 48 de 28 de julio de 1910 )

( Derogado por ley Nº 48 de 28 de julio de 1910 )

( Los artículos 39 a 41 inclusive fueron derogados por ley Nº 48 de 28 de julio de 1910 ).