P.R. Laws tit. 13, § 355
2019-02-20 00:00:00+00
For the purposes of this chapter, the following words shall have the meaning set forth below:
(a) Person and taxpayer. — Shall have the meaning established in each of the applicable laws.
(b) Secretary. — Means the Secretary of the Treasury.
(c) Director. — Means the “Director of Finances,” as said term is defined in §§ 651 et seq. of Title 21.
History —Nov. 15, 2010, No. 172, § 1.