P.R. Laws tit. 13, § 163
2019-02-20 00:00:00+00
The Secretary of the Treasury of Puerto Rico is hereby authorized and directed to witness, by his officials appointed for the purpose, the destruction and incineration of the documents described in § 162 of this title, carried out by the Secretary of the Treasury of Puerto Rico under the provisions of §§ 162—164 of this title through the agency of the Bureau of Excise Taxes, in order that said official may draw up minutes or attest in writing to the authenticity of the documents to be destroyed in accordance with the provisions of §§ 162—164 of this title.
History —Apr. 26, 1949, No. 100, p. 246, § 2.