P.R. Laws tit. 13, § 884
The tax rates to be collected under the provisions of § 883 of this title shall be the following:
The tentative tax or the tax credit, as If the accumulated gifts are: the case may be, shall be: Not over $2,000 5% of the accumulated gifts Over $2,000 but not over 4,000 $100 plus 7% of the excess over $2,000 Over 4,000 but not over 7,000 240 plus 10% of the excess over 4,000 Over 7,000 but not over 10,000 540 plus 12% of the excess over 7,000 Over 10,000 but not over 15,000 900 plus 15% of the excess over 10,000 Over 15,000 but not over 25,000 1,650 plus 18% of the excess over 15,000 Over 25,000 but not over 50,000 3,450 plus 25% of the excess over 25,000 Over 50,000 but not over 100,000 9,700 plus 30% of the excess over 50,000 Over 100,000 but not over 200,000 24,700 plus 35% of the excess over 100,000 Over 200,000 but not over 300,000 59,700 plus 40% of the excess over 200,000 Over 300,000 but not over 400,000 99,700 plus 45% of the excess over 300,000 Over 400,000 but not over 500,000 144,700 plus 50% excess over 400,000 Over 500,000 but not over 1,000,000 194,700 plus 60% of the excess over 500,000 Over 1,000,000 494,700 plus 70% of the excess over 1,000,000
History —Apr. 12, 1946, No. 303, p. 782, § 3; May 13, 1948, No. 189, p. 526, § 1, eff. July 1, 1948.