In the event that the auctioned assets cannot be delivered to the bidder to whom the sale in the auction was award on the date on which it requested it, because there is a legal impediment duly founded, it may, within a period of six months counted from the date it request the delivery of the assets, request the tax authority to deliver the amount paid for the acquisition of said assets. The authority will deliver the respective amount within two months from the date the request is made. If within this last period the cause for which the tax authority was unable to deliver the finished assets ceases, the same will be delivered instead of delivering the amounts paid for those assets to the bidder.
After the period of six months referred to in the preceding paragraph, without the bidder requesting the tax authority to deliver the amount paid for the acquisition of said assets, the amount of the bid will cause abandonment in favor of the federal tax authorities within two months counted from the date on which the aforementioned period ends and will be in accordance with article 196-A of this Code. (CFF: Art. 196A)
In the event that the tax authority delivers the amounts paid for the acquisition of the auctioned assets, the auction made will be left without effect. If, after the delivery of the amounts indicated above, the cause for which the tax authority was legally unable to deliver the finished assets ceases, the latter must begin again the procedure established in this Section to dispose of them, within the fifteen days following that in which the impediment has ceased or there is a firm resolution that allows it to do so.