P.R. Laws tit. 10, § 2210
Every person injured by any order or decision issued by the Secretary of the Treasury under the provisions of this chapter may file for a reconsideration before the Secretary of the Treasury within ten (10) days, counting from the date the notice of the decision or order is received. If the application for a reconsideration is adverse, the person may file for a review before the Court of First Instance. The petition for review must be filed within a term of thirty (30) days counting from the receipt of the notice of the Secretary’s decision. The filing of the petition for a reconsideration or review shall not suspend the effects of the appealed order or decision.
History —Sept. 21, 1983, No. 18, p. 401, § 10, eff. 60 days after Sept. 21, 1983.