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\nArt. 151 is van toepassing vanaf het aanslagjaar 1992 (art. 200, KB/WIB; KB 27.08.1993 – B.S. 13.09.1993; Numac: 1993082751)

Wanneer de termijn van het dwangbevel verstreken is, doet de ontvanger overgaan tot uitvoerend beslag op roerend goed, hetwelk geschiedt op de wijze bepaald in het Gerechtelijk Wetboek, behoudens de afwijkingen vastgesteld in de hierna volgende artikelen 152 tot 154.

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Art. 151 wordt opgeheven vanaf 01.01.2020 (art. 35 en 44, KB 09.12.2019 - B.S. 16.12.2019 - Numac: 2019042701)

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