P.R. Laws tit. 13, § 31125
2019-02-20 00:00:00+00
(a) Public document and inspection. —
(1) All tax returns filed pursuant to the provisions of this part shall constitute public documents and be subject to public inspection and examination to such extent as authorized by the Secretary by rule and/or regulation.
(2) Whenever a tax return is subject to inspection by any person, such person shall be issued, after making a written request, a certified copy of such tax return pursuant to such rules and regulations as the Secretary may approve. The Secretary shall fix a reasonable fee for providing such copies.
History —Jan. 31, 2011, No. 1, § 2051.05, retroactive to Jan. 1, 2011.