ARTICLE 65: COLLECTION OF COMPENSATORY FEES
The Secretary of Finance and Public Credit (Secretaría de Hacienda y Crédito Público) will proceed to collect the provisional and final compensatory fees. Said agency may accept the guarantees constituted in accordance with the Federal Fiscal Code (Código Fiscal de la Federación) (CFF: Art. 141), in the case of provisional compensatory fees.
If in the final resolution the provisional compensatory fee is confirmed, payment of said fee will be required or, in the absence, the guarantees that have been granted will become effective (CFF: Art. 143). If in said resolution the fee was modified or revoked, said guarantees will be canceled or modified or, where appropriate, returned with the corresponding interest, the amounts that would have been informed by said concept or the respective difference. (RLCE: Art. 94)