P.R. Laws tit. 13, § 31127
(a) In the event that there are not sufficient funds to pay the taxes imposed by this part, as well as any other taxes owed to the public treasury, the executor may request, and the Secretary is hereby authorized to approve, that, before the corresponding legal transaction, any portion of the decedent’s property be sold or encumbered in any way, when indispensable in order to have access to sufficient funds to pay the taxes mentioned above as provided in § 31162 of this title. The executor shall be required, when the property is sold or encumbered, to withhold such amounts of money as necessary to pay the amount of taxes owed and to immediately send such amounts to the Secretary.
(b) The corresponding property registrar is hereby authorized in these cases to record such recordable documents executed to that effect, pursuant to the terms of the conditioned authorization granted by the Secretary.
(c) For purposes of this section, the release of funds from the decedent’s estate, as provided in § 31162(b) of this title may be authorized.
History —Jan. 31, 2011, No. 1, § 2051.07, retroactive to Jan. 1, 2011.