P.R. Laws tit. 13, § 31175
2019-02-20 00:00:00+00
(a) Requirement to prove allegations. — The estate executor or the donor shall be required to prove his/her assertions or allegations with trustworthy proof, which he/she shall submit to the Secretary.
(b) Presumption of accuracy. — The determinations made by the Secretary to administer this part shall have standing before the courts as presumptively accurate.
History —Jan. 31, 2011, No. 1, § 2055.05, retroactive to Jan. 1, 2011.