P.R. Laws tit. 13, § 174
2019-02-20 00:00:00+00
Every person who assumes the obligation to render to the Secretary of the Treasury returns, statements, vouchers or any other documents related to tax matters with respect to another person, shall require from said other person the account number assigned to the latter and shall write it down in said document.
History —June 6, 1963, No. 50, p. 110, § 3-A.