Subtitle 2 Taxation In General

Chapter 31. Administrative Provisions (§§ 161 — 165)
Chapter 32. Account Number for Taxpayers (§§ 171 — 179)
Chapter 32A. Property in Payment of Taxes (§§ 181 — 187)
Chapter 33. Exemptions from Taxes (§§ 191 — 206)
Chapter 35. Industrial Tax Exemption (§§ 221-226 — 256-256k)
Chapter 37. Refund of Taxes Improperly Paid or Collected; Judicial Proceedings Concerning Taxes (§§ 261 — 290)
Chapter 39. Internal Revenue Stamps (§§ 311 — 317)
Chapter 40. Payment of Taxes (§§ 331 — 337)
Chapter 41. Reciprocal Tax Enforcement (§§ 341 — 343)
Chapter 41A. Pilot Plan for the Collection of Tax Debts (§ 351-351i)
Chapter 42. Alternate Methods for Collection of Taxes (§§ 352 — 352b)
Chapter 42A. Collection of Bad Debts; Withholding (§§ 353 — 353n)
Chapter 42B. Act to Transfer the Right to Collect Tax Receivables of Puerto Rico of 2008 (§§ 354 — 354m)
Chapter 42C. Taxes for Taxpayers who Participate in Voluntary Disclosure Program (§§ 355 — 355k)
Chapter 43. Priority of Liens; Collection of Taxes Generally (§§ 361 — 365)
Chapter 45. Hospital Facilities Tax Exemption (§§ 371 — 378)
Chapter 46. Supertax (§§ 381 — 388)
Chapter 47. Tax Reform Commission (§§ 391 — 391f)
Chapter 49. Release of Interest, Charges and Penalties (§§ 392 — 393)