P.R. Laws tit. 10, § 62
2019-02-20 00:00:00+00
The words “seller” and “buyer”, as used in § 61 of this title, shall be applicable to corporations, associations or partnerships, and said section shall not be applied to the sales made by an executor, administrator, trustee, or grantee by virtue of voluntary cession effected for the benefit of creditors, receiver in bankruptcy, or by any public official in executing a judicial order.
History —Apr. 27, 1931, No. 60, p. 406, § 2, eff. 90 days after Apr. 27, 1931.