Chapter 1068. Miscellaneous Provisions
- § 33331. Liability for taxes collected
- § 33332. Personal penalty for failure to collect and remit payment of taxes, or for attempting to defeat or evade taxes
- § 33333. Separate accounting for certain taxes collected
- § 33334. Penalty for failure to keep separate accounting for certain taxes collected
- § 33335. Requirement to deposit taxes deducted and withheld from salaries
- § 33336. Payment of taxes withheld from interest
- § 33337. Deposit of certain taxes in public fund depository banks
- § 33338. Requirement to deposit deducted and withheld taxes for nonresident individuals or foreign corporations not engaged in trade or business in Puerto Rico
- § 33339. Form of payment
- § 33340. Recourse to prevent assessment or collection prohibited
- § 33341. Publication of statistics
- § 33342. Authority to exempt from paying excise taxes, from paying sales tax, and to extend deadlines for actions concerning taxes by reason of disaster as declared by the Governor of Puerto Rico
- § 33343. Limitation to impose taxes
- § 33344. Imposition of sales and use tax by municipalities
- § 33345. Fines applicable to public show promoters and establishment owners
- § 33346. [Suspension of terms by reason of military service during armed conflict]
- § 33346. Time postponed by reason of military service during an armed conflict