P.R. Laws tit. 13, § 353e
Every taxpayer or debtor whose debt has been selected to be collected by virtue of the provisions of this chapter, must be previously notified of said intention by certified mail, granting him an additional opportunity to make the payment or object the debt in writing, or both, within a term of ten (10) working days as of the notice. If the taxpayer requests it in writing, he shall be granted an appointment with the Tax Collection Bureau of the Department of the Treasury for said purpose. Likewise, he shall be advised in said letter, that if the debt is not paid or disputed within the term thus granted, it shall be referred to a collector, as authorized by this chapter. If the debt needs to be referred to a collector authorized by this chapter, an additional charge shall be imposed which shall not exceed ten percent (10%) of the total debt thus referred.
History —June 8, 2000, No. 95, § 6.