P.R. Laws tit. 13, § 31141
Immediately after the tax return reporting the property has been received, together with payment of the corresponding self-assessed estate or gift taxes, the Secretary shall make a preliminary examination of such tax return and after having verified that all taxes referred to in § 31161 of this title owed by the decedent at the time of his/her death have been paid, the Secretary shall then issue a lien cancellation certificate pursuant to § 31162 of this title, except in those cases in which the preliminary examination reveals that the property valuation made is seventy percent (70%) under its true value, in which case the Secretary may require an independent appraisal, such action shall interrupt the term established in § 31162 of this title until the information required is filed with the Secretary. Once the information requested by the Secretary has been filed, the term established in § 31162 of this title for issuing the corresponding lien cancellation certificate shall begin to run again.
Notwithstanding the above, the Secretary, within the term fixed under this Subtitle for such purposes, shall then examine the tax return in detail and determine the right amount of taxes for purposes of imposing any deficiency that may be in order.
History —Jan. 31, 2011, No. 1, § 2052.01, retroactive to Jan. 1, 2011.