Será obligación del Secretario de Hacienda expedir recibos especiales por triplicado al administrador, albacea, fideicomisario o persona que administre bienes sujetos a la contribución prescrita en la sec. 883 de este título, al pagarse dicha contribución sobre dichos bienes, para que se utilicen dichos recibos en el traspaso de los expresados bienes, de la manera que más adelante se dispone.
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