P.R. Laws tit. 13, § 31001

2019-02-20 00:00:00+00

§ 31001. Provision classification and applicability

Classification. — The provisions of this part are hereby classified and designated as follows:

(a) Chapter 1. — Classification and Application of Provisions and Definitions.

(b) Chapter 2. — Decedent’s Estate of Puerto Rico Residents.

(c) Chapter 3. — Decedent’s Estate of Puerto Rico Nonresidents.

(d) Chapter 4. — Taxes on Gifts.

(e) Chapter 5. — Tax Returns, Payment of Taxes, Procedures, and Administration.

History —Jan. 31, 2011, No. 1, § 2010.01, retroactive to Jan. 1, 2011.