Subchapter B. Income Tax Withholding at the Source
- § 30271. Income tax withholding at source in the case of wages
- § 30272. Withholding of tax at source on awards and settlements
- § 30273. Withholding at source on payments for services rendered
- § 30274. Requirement of estimated income tax payment attributable to distributive share of a partner resident or a nonresident U.S. citizen partner in a special partnership
- § 30275. Requirement of estimated income tax payment on the distributive share in the income of a corporation of individuals
- § 30276. Required estimated income tax payment attributable to the distributive share of a member of a limited liability company
- § 30277. Required estimated income tax payment attributable to the distributive share of a partner in a partnership or a member of a limited liability company subject to the Provisions of §§ 30321 et seq. of this title
- § 30278. Tax withholding at the source in the case of nonresident individuals, due to the revocation of the authorization to do business in Puerto Rico, for the sale of certain assets, and in the case of certain exempt organizations
- § 30279. Income tax withheld at source from individuals, estates, corporations, partnerships, and trusts on interest paid or credited on deposits in interest-earning accounts, or on bonds, notes or other obligations of certain corporations or partnerships and on certain mortgages
- § 30280. Income tax withholding at source attributable to distributive share of a nonresident alien individual partner of a special partnership or shareholder of a corporation of individuals
- § 30281. Tax withholding at source on foreign corporations and partnerships not engaged in trade or business in Puerto Rico
- § 30282. Close of taxable year by Secretary