P.R. Laws tit. 13, § 10114
(a) All decisions and determinations of the Secretary of State under this part shall be final and no judicial or administrative review or any other recourse shall proceed, unless otherwise specifically provided.
(b) Any grantee adversely affected or damaged by any action taken by the Secretary of State to revoke and/or cancel a tax exemption grant pursuant to § 10111(c)(2) of this title, shall be entitled to a judicial review by filing an appeal for review with the Puerto Rico Circuit Court of Appeals within thirty (30) days from the final decision or adjudication of the Secretary of State. During the process of the judicial review, the Secretary of State is hereby authorized to postpone the effective date of any action taken by him/her when, in his/her judgment, justice so requires, under those conditions required and to the extent needed to prevent irreparable damage. When said postponement is requested and denied, the court before which the review is requested through a certiorari, including the Supreme Court of Puerto Rico, may decree any procedure necessary and appropriate to postpone the effective date of any action taken by the Secretary of State, or to preserve the status or rights of the parties until the termination of the review proceedings, after posting bond in favor of the Secretary of the Treasury for the amount of the unpaid taxes to date, plus interest and penalties, plus interest computed for the period of one (1) year at the prevailing legal rate.
Any ruling or judgment of the Circuit Court of Appeals of Puerto Rico shall be subject to review by the Supreme Court of Puerto Rico by means of a certiorari requested by any of the parties in the manner prescribed by law.
History —Dec. 2, 1997, No. 135, § 15, eff. Jan. 1, 1998.