P.R. Laws tit. 13, § 30012
2019-02-20 00:00:00+00
The provisions of this Code are hereby classified and designated as:
Taxpayer Bill of Rights
(a) Subtitle A.—Income Taxes
(b) Subtitle B.—Estate and Gift Taxes
(c) Subtitle C.—Excise Taxes
(d) Subtitle D.—Sales and Use Tax
(e) Subtitle E.—Beverages
(f) Subtitle F.—Administrative Provisions, Interest, Penalties, and Additions to Taxes
History —Jan. 31, 2011, No. 1, § 1000.02, retroactive to Jan. 1, 2011.