ARTICLE 148: CONCURRENCE OF FEDERAL AND LOCAL TAX AUTHORITIES

When in the administrative procedure of execution concur against the same debtor, the federal tax authorities with the local tax authorities acting as federal authority in accordance with the fiscal coordination agreements and with the decentralized bodies that are competent to collectively collect federal contributions, the Secretary of Finance and Public Credit (Secretaría de Hacienda y Crédito Público) will initiate or continue, as the case may be, the administrative procedure of execution for all federal tax credits omitted.

The product obtained in the terms of this article will be applied to cover tax credits in the following order: