P.R. Laws tit. 13, § 352a
(a) If the method and time for collecting a tax, license or excise are not fixed by law, the Secretary of the Treasury is authorized to establish them by means of regulations according to the laws to such effect.
(b) Discretionary method.—Notwithstanding that the method of collecting any tax, license or excise fixed by the different tax laws of the Commonwealth of Puerto Rico is established therein, any of such taxes, licenses or excises may be collected by the Secretary of the Treasury by receiving the payment in cash, bonds, internal revenue stamps, drafts, checks, whether personal, manager’s or certified, credit or debit card, electronic cash transfers and other negotiable instruments, using those methods that may be necessary to establish a complete and adequate system for the collection of contributions, licenses, taxes or excises, as established by regulations.
(c) Use of banks and trust companies.—The Secretary of the Treasury may authorize any bank, savings and loan association or trust company doing business in Puerto Rico, which has been designated as a depositary of public funds, to receive the payment of any tax, license or contribution fixed by the various tax laws of the Commonwealth of Puerto Rico in such manner, time and conditions as prescribed by him. Provided, That, to such effect, he shall prescribe the method, time and conditions under which the receipt of said contributions, licenses and taxes by banks, savings and loan associations and trust companies shall be considered as paid to the Secretary of the Treasury shall not furnish or reveal any information to the banks, savings and loan associations or trust companies that the taxpayer has not previously authorized in writing to be revealed or furnished, except in those cases in which said information is available by law to the general public.
History —July 13, 1978, No. 46, p. 513, § 2; Dec. 6, 1993, No. 102, § 3.