P.R. Laws tit. 13, § 31172

2019-02-20 00:00:00+00

§ 31172. Inclusion of property comprised within the decedent’s estate when no tax return has been filed

If after the time of death of the decedent, any heir or any other person as a natural demonstration of the decedent’s liberality, should be holding any share, right, interest, or other valuable intangible property that is transferable by endorsement or surrender, which previously belonged to the decedent, in connection with which no gift tax return has been filed pursuant to § 31122 of this title, such property shall be deemed to be part of the decedent’s estate for purposes of the taxes imposed by Chapter 1022 of this part.

History —Jan. 31, 2011, No. 1, § 2055.02, retroactive to Jan. 1, 2011.