P.R. Laws tit. 13, § 363
2019-02-20 00:00:00+00
It is hereby declared that §§ 361—365 of this title shall have, and [have], a retroactive effect as regards charges and liens for taxes due, other than property taxes, and to which, in accordance with the provisions of laws prior hereto, there has been given the character of a preferred lien.
History —Aug. 24, 1933, No. 14, p. 76, § 3, eff. 90 days after Aug. 24, 1933.