P.R. Laws tit. 13, § 365
The taxes levied by the Income Tax Law of 1924, as amended, excise taxes of all types, including those levied on alcohol and intoxicating beverages, estate and gift taxes, the tax known as the “Victory Tax”, workmen’s compensation assessments, State Insurance Fund premiums, taxes on premiums due and payable in accordance with § 1020 of Title 26, and work accident compensation, as well as surtaxes, penalties and additional interest on said taxes, assessments, premiums or compensations, shall be collected by the Secretary of the Treasury of Puerto Rico through the same garnishment procedures established by law for the collection of property taxes, but the garnishment made for the collection of the aforementioned taxes, assessments, premiums or compensation and their surtaxes, penalties and interest, levied upon the real assets or real rights, shall have preference only from the date of its registration in the registry and solely over the liens and charges subsequent to said date. As soon as any of the said taxes, assessments, premiums or compensations has been levied, and without it being necessary for the term allowed by the laws for payment be permitted to elapse, nor to first proceed to garnish or attempt to garnish personal property, the Secretary of the Treasury of Puerto Rico may order the corresponding internal revenue collector or collectors, to proceed with the garnishment and to make a note in the property registry of the preventive garnishment on real property or real rights registered in favor of the debtor, so as to assure payment of the said tax, assessment, premium or compensation, plus a reasonable amount for the surtaxes, penalties and interest in which the debtor has incurred or may incur. Upon receipt of the notice of garnishment, the property registrar shall make a note thereof on the margin or at the continuation of the registrations of the taxpayer’s properties or real rights; Provided, That if pursuant to this section, the Commonwealth of Puerto Rico is awarded a real property subject to a prior lien, for the collection of said taxes, assessments, premiums or compensation and its surtaxes, the owner of such lien may execute it against said property, making the Commonwealth of Puerto Rico a defendant party in the proceedings that might be filed, for which the Commonwealth of Puerto Rico grants its consent.
History —Aug. 24, 1933, No. 14, p. 76, § 5; May 12, 1943, No. 103, p. 292, § 1; Apr. 26, 1949, No. 115, p. 290, § 1; Sept. 13, 1983, No. 7, p. 368, § 1.