P.R. Laws tit. 13, § 31131
(a) Taxes in jeopardy. — Departure of taxpayer or his/her representative from, or removal or concealment of property in Puerto Rico:
(1) Decedent’s estate taxes. — This section shall apply on estate taxes, represented by the executor, under the same circumstances in which the same applies to gift taxes. For purposes of this subsection, the term “for the calendar years elapsed until the time of such determination or for the current calendar year as of that time”, [as such term is used in clause (2) of this subsection], shall mean the period comprised between the time of death of the decedent and the due date provided in §§ 31121 and 31126(a)(1) of this title to file tax returns and to pay estate taxes.
(2) Gift taxes. — If the Secretary determines that a taxpayer intends to suddenly leave Puerto Rico, or remove his/her property from Puerto Rico, or conceal his/her property in Puerto Rico, or engage in any other act intended to impair or render entirely or partially ineffective the procedures to collect gift taxes for calendar years elapsed until the time of such determination or for the current calendar year as of that time, unless such procedures are started without delay, the Secretary shall accelerate the due date to file the tax return and pay taxes and shall cause notice to be given to the taxpayer about such determination and statement, together with a demand for immediate payment of the taxes for preceding calendar years, or of that portion of such taxes that remain unpaid, regardless of whether the terms otherwise granted by law to file tax returns and pay taxes had become due or not, and such taxes shall become immediately due and payable. In any court proceedings instituted to enforce payment of taxes declared due and payable by virtue of the provisions of this section, the determination made by the Secretary pursuant to the provisions herein, regardless of whether the determination was made after having notified the taxpayer or not, shall constitute for all purposes prima facie evidence of the taxpayer’s intent.
History —Jan. 31, 2011, No. 1, § 2051.11, retroactive to Jan. 1, 2011.