99. The urban agglomeration council may exercise powers relating to incidental matters, such as the conditions of payment, interest and penalties, regarding the taxes or other methods of financing it imposes.
If it does not exercise those powers, the rules applicable to such matters for similar taxes or other methods of financing imposed by the regular council of the central municipality or the council of the reconstituted municipality, according to the identity of the debtor, apply regarding the taxes and methods of financing imposed by the urban agglomeration council.