P.R. Laws tit. 9, § 3516
All owners of heavy construction or agricultural equipment units subject to the payment of annual fees, shall pay at any internal revenue collections office of any municipality, at the place designated by the Secretary of the Treasury, or at the place designated by the Secretary, the fees corresponding to their unit for each year as these are indicated on the notice to be sent by the Secretary for such purposes. The said fees shall be paid in advance for the entire year or a part thereof if due before the date of payment, fractions of a month being taken as if they were a full month. Upon receipt of the corresponding fees, the collector shall issue a payment certification for the unit, to consist of the notice form issued by the Secretary duly annotated and signed by the collector so as to indicate that the fees have been paid.
Payment vouchers, internal revenue stamps, or any other payment mechanism established by the Secretary of the Treasury shall be used in cases concerning fees for issuing a duplicate of a certificate of ownership, for unit transfers, and for all other fees charged.
The amount of the fees collected pursuant to this chapter shall be covered into the General Fund.
The Secretary of the Department of the Treasury may delegate the function of collecting fees [to] the Secretary.
History —Sept. 30, 2004, No. 531, § 4.01, eff. 6 months after Sept. 30, 2004.