P.R. Laws tit. 13, § 352
2019-02-20 00:00:00+00
The Secretary of the Treasury or his authorized representatives shall collect all the contributions, licenses and taxes fixed under the different tax laws of the Commonwealth of Puerto Rico. The Secretary of the Treasury shall have the faculty to establish the penalty provided in § 352a-1 of this title for each check or draft remitted for the payment of said contributions, licenses or taxes and which is returned unaccepted by the financial institutions.
History —July 13, 1978, No. 46, p. 513, § 1; Dec. 6, 1993, No. 102, § 2.