P.R. Laws tit. 13, § 32003
2019-02-20 00:00:00+00
The Secretary shall be empowered to promulgate those rules and regulations related to the imposition, exemption, interpretation, administration, and collection of the sales and use tax fixed in this part.
History —Jan. 31, 2011, No. 1, § 4010.03, retroactive to Jan. 1, 2011.