P.R. Laws tit. 13, § 173
2019-02-20 00:00:00+00
Every person who renders to the Secretary of the Treasury statements, returns, vouchers or documents related to tax matters in behalf of another person or persons shall specify in said statements, returns, vouchers or documents the account number of the person or persons whom he represents.
History —June 6, 1963, No. 50, p. 110, § 3.