P.R. Laws tit. 13, § 30252
(a) Any insurance company subject to taxation under this part shall file a return not later than the fifteenth (15th) day of the fourth (4th) month following the close of its taxable year stating specifically the items of its gross income, the deductions and the credits allowed under this part and any other information necessary to comply with the provisions of this part as prescribed through regulations by the Secretary. The return shall be sworn by the person or persons appointed as president, vice-president or other chief officer, or by the treasurer or assistant treasurer. Notwithstanding the above, in such cases in which the returns are filed through electronic means, the digital signature of the aforementioned officers shall be accepted as evidence of authentication.
(b) The provisions of this section shall not apply to an international insurer or to an international insurer holding company that complies with § 4304 of Title 26. However, any international insurer holding company that complies with the provisions of § 4304 of Title 26 shall file with the Secretary of the Treasury the certification required by § 4304(6) of Title 26.
History —Jan. 31, 2011, No. 1, § 1061.12, retroactive to Jan. 1, 2011; Dec. 10, 2011, No. 232, § 59.