P.R. Laws tit. 13, § 31164
2019-02-20 00:00:00+00
If any person subject to payment of any taxes imposed by this part forgets or refuses to pay such taxes within ten (10) days following the date of notice and demand by the Secretary, he/she shall collect such taxes, together with interest and additional amounts as required by law, by means of attachment and sale, in the same manner provided by law for collecting property taxes.
History —Jan. 31, 2011, No. 1, § 2054.04, retroactive to Jan. 1, 2011.