Statutes, codes, and regulations
Laws of Puerto Rico
TITLE THIRTEEN Taxation and FinanceSubtitle 17 Internal Revenue Code of 2011PART VII. Administrative Provisions, Procedures, Interests, Penalties, and Additions to TaxesChapter 1069. Transitory Provisions
Subchapter A. General Provisions
§ 33363. Administrative determinations and final agreements in effect under the Puerto Rico Internal Revenue Code of 1994, the Income Tax Act of 1954, the Excise Tax Act of the Commonwealth of Puerto Rico of 1987, the Puerto Rico Estate and Gift Tax Act or the Alcoholic Beverages Act of Puerto Rico

P.R. Laws tit. 13, § 33363

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2019-02-20 00:00:00+00
§ 33363. Administrative determinations and final agreements in effect under the Puerto Rico Internal Revenue Code of 1994, the Income Tax Act of 1954, the Excise Tax Act of the Commonwealth of Puerto Rico of 1987, the Puerto Rico Estate and Gift Tax Act or the Alcoholic Beverages Act of Puerto Rico

No provision in this Code shall be understood to modify, alter, or invalidate any administrative determination, final agreement, claim, or contract executed under the Puerto Rico Internal Revenue Code of 1994, the Income Tax Act of 1954, the Excise Tax Act of the Commonwealth of Puerto Rico of 1987, the Puerto Rico Estate and Gift Tax Act, as applicable, regarding any taxation matters pertaining to taxable years starting before January 1, 2011.

History —Jan. 31, 2011, No. 1, § 6091.03, retroactive to Jan. 1, 2011.