P.R. Laws tit. 13, § 31163
(a) The Secretary is hereby authorized to charge such fees as he/she deems to be reasonable or convenient for the issue of lien cancellation certificates under the provisions of this part; Provided, That the Secretary may exempt from payment of such fees in cases in which the corresponding tax return is filed electronically.
(b) Funds collected on account of payment for issue of releases shall be accounted for separately from any other funds received by the Department. The Secretary shall use such funds to develop systems and procedures and to acquire the necessary equipment to streamline procedures inherent to the Division of Internal Revenues of the Department as well as to improve its systems or physical facilities, modernize service facilities, digitize processes and documents, implement measures to improve operational and oversight efficiency and effectiveness, evaluate reforms and changes in the tax systems and to defray other expenses, as appropriate, to assure compliance by the Department of the Treasury with its ministerial duties.
History —Jan. 31, 2011, No. 1, § 2054.03, retroactive to Jan. 1, 2011; Dec. 5, 2013, No. 143, § 1.