Chapter 1023. Decedent’s Estates Belonging to Puerto Rico Nonresidents
- § 31061. Imposition and payment of taxes
- § 31062. Credits against taxes
- § 31063. Definition of gross decedent’s estate
- § 31064. Property located in Puerto Rico
- § 31065. Property located outside Puerto Rico
- § 31066. Taxable decedent’s estate
- § 31067. Taxation of decedent’s estates of certain United States citizens who are Puerto Rico nonresidents
- § 31068. Deduction on estates invested or to be invested in activities conductive to greater development in the economy of Puerto Rico
- § 31069. Fixed exemption