El Centro de Recaudación no reconocerá exención alguna por virtud de las secs. 5152 a 5159 de este título hasta tanto el solicitante demuestre haber satisfecho al Centro de Recaudación todas las contribuciones sobre la propiedad que adeude sobre bienes de su pertenencia, excepción hecha de aquellos casos en que la contribución adeudada esté impugnada ante los tribunales, o esté aplazada, o esté pendiente de ponerse al cobro.
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