P.R. Laws tit. 13, § 30254
A real estate investment trust subject to taxation under the provisions of § 30401 of this title shall file an annual return stating specifically the items of its gross income, the money inflow and outflow, and any other information necessary to comply with the provisions of this part, and shall keep evidence, file sworn financial statements, file returns, and comply with the rules and regulations as the Secretary may from time to time prescribe. The return shall be sworn by the fiduciary. Notwithstanding the above, in those cases in which returns are filed electronically, the electronic signature of the above mentioned officers shall be accepted as evidence of authentication.
History —Jan. 31, 2011, No. 1, § 1061.14, retroactive to Jan. 1, 2011.