Taxation Laws (compiled codal)
Section 26. Section 91 of the NIRC, as amended, is hereby further amended to read as follows:
"Sec. 91. Payment of Tax. -
"(A) Time of Payment - x x x
"(B) Extension of Time - x x x
"x x x
"(C) Payment by Installment - In case the available cash of the estate is insufficient to pay the total estate tax due, payment by installment shall be allowed within two (2) years from the statutory date for its payment without civil penalty and interest.
"(D) Liability for Payment - x x x
"x x x