P.R. Laws tit. 13, § 343
2019-02-20 00:00:00+00
As used in §§ 341—343 of this title, the following terms shall have the following meanings:
(a) State. — Means any state, territory or possession of the United States of America.
(b) Taxes. — Shall include taxes, penalties, interest, fines, surcharges, and license fees.
History —Apr. 5, 1952, No. 26, p. 64, § 3.