P.R. Laws tit. 13, § 10442

2019-02-20 00:00:00+00
§ 10442. Application of the Internal Revenue Code of Puerto Rico

The Internal Revenue Code of Puerto Rico shall apply supplementally to this chapter, insofar as the provisions thereof do not contravene with its provisions.

History —July 19, 2010, No. 83, § 2.21.