P.R. Laws tit. 13, § 282
(a) Appeal from determinations of Secretary of Treasury. — Whenever a taxpayer disagrees with a decision notified to him by the Secretary of the Treasury of Puerto Rico and is by law entitled to appeal therefrom to the Court of First Instance of Puerto Rico, he shall do so in the manner, within the term, and upon compliance with the requirements herein provided, as follows:
(1) Income Tax. — [Repealed. Act Oct. 8, 1954, No. 9, p. 122, § 3, eff. Oct. 8, 1954.]
(2) Tax on unfair profiteering. — From a final determination of a deficiency notified in the manner provided for in § 9 of the Unfair Profiteering Act, by filing complaint in the Court of First Instance of Puerto Rico, in the manner provided by §§ 286—289 of this title, within the term of thirty (30) days, from the date of mailing notice of the said final determination of the Secretary of the Treasury of Puerto Rico, after giving bond in favor of the latter and before him subject to the approval of said official, for the amount of the tax notified, plus interest computed for a period of one (1) year, at the rate of six percent (6%) per annum; Provided, however, That the taxpayer may pay that part of the tax to which he agrees, and file complaint for the remainder in the Court of First Instance of Puerto Rico in the manner aforesaid, after giving the bond above mentioned, for the amount of the tax in litigation, plus interest computed for a period of one year, at the rate of six percent (6%) per annum; and Provided, finally, That both the term of thirty (30) days within which to appeal to the Court of First Instance of Puerto Rico and the giving of the bond above mentioned, within the said term of thirty (30) days, shall be considered of jurisdictional character.
(3) Property tax. — [Repealed. Act Aug. 30, 1991, No. 83, § 7.09, eff. Aug. 30, 1991.]
(4) Inheritance and gift tax. — From a final decision of the Secretary of the Treasury of Puerto Rico, notified in the manner provided for in § 896 of this title, by paying that part of the tax to which the taxpayer agrees and filing complaint in the Court of First Instance of Puerto Rico, in the manner provided for by §§ 286—289 of this title, within the term of thirty (30) days, from the date of the mailing of notice of the final decision of the Secretary of the Treasury of Puerto Rico; Provided, That both the term of thirty (30) days within which to appeal to the Court of First Instance of Puerto Rico, and the payment within the said term of the part of the tax to which the taxpayer agrees, shall be considered of jurisdictional character.
(5) Social security tax. — From a final determination of a deficiency or tax, notified in the manner provided for in § 4 of Act No. 355, approved May 15, 1948, by filing complaint in the Court of First Instance, in the manner provided for by §§ 286—289 of this title, within the term of thirty (30) days from the date notice of the final determination of the Treasurer of Puerto Rico was mailed, upon giving bond in favor of the latter, and before him, subject to the approval of said official, for the amount of the tax notified, plus interest computed for a period of one (1) year, at the rate of nine percent (9%) per annum; Provided, however, That the taxpayer may pay that part of the tax to which he agrees and may file complaint for the remainder in the Court of First Instance, in the manner aforesaid, upon giving the bond above mentioned, for the amount of the tax in litigation, plus interest computed for a period of one (1) year, at the rate of nine percent (9%) per annum; and Provided, further, That both the term of thirty (30) days within which to appeal to the Court of First Instance of Puerto Rico and the giving of the bond above mentioned, within the said term of thirty (30) days, shall be considered of jurisdictional character.
(6) Reimbursement of taxes. — From a decision of the Secretary of the Treasury of Puerto Rico denying the reimbursement of any tax, by filing complaint in the Court of First Instance of Puerto Rico, in the manner provided for by §§ 286—289 of this title, within the term of thirty (30) days from the date of mailing the notice of the Secretary of the Treasury of Puerto Rico denying the petition for reimbursement of the taxes, which term shall be considered of jurisdictional character.
(b) Other taxpayers’ remedies. — Such special or extraordinary remedies to which taxpayers may be entitled in connection with any tax, shall be prosecuted in the Court of First Instance according to the laws applicable thereto.
History —May 10, 1949, No. 235, p. 732, § 2; Oct. 8, 1954, No. 9. § 3; Aug. 30, 1991, No. 83, § 7.09.