P.R. Laws tit. 13, § 898
All taxes imposed under § 883 of this title shall be paid into the Treasury of Puerto Rico by the administrators, executors, trustees, or other persons administering the estate charged with said taxes; and all such administrators, executors, trustees, or persons shall be liable for such taxes, with interest, as hereinafter provided, until the same shall have been paid in full. Such taxes shall become due and payable within the term of one hundred and eighty (180) days immediately following the date on which the Secretary of the Treasury notifies the interested persons of the taxes appertaining to the inheritance, and such taxes shall at once become a preferential lien on all the property of the predecessor in interest and shall remain a lien until paid in full. If said taxes are not paid within the aforesaid term of one hundred and eighty (180) days, interest therein shall be charged and collected at the rate of six percent (6%) per annum, and the collector, or other agent duly authorized by the Secretary of the Treasury shall proceed, after obtaining the written consent of the Secretary of the Treasury, to collect said taxes through the sale of the property of the deceased in the same manner and following the same attachment proceedings as are established by existing law for the collection of property taxes; Provided, however, That when it is shown to the satisfaction of the Secretary of the Treasury that the payment of the taxes within the term prescribed by this section would impose undue hardship on the taxpayer, the Secretary of the Treasury may, upon the giving of a bond by the taxpayer, grant an extension not to exceed five (5) years for the payment of said tax or of any part thereof. The bond shall be given for an amount equal to the amount of the tax or the part thereof for which the extension is granted and with such sureties as the Secretary of the Treasury may deem necessary, and said bond shall be conditioned upon the payment of the tax and interest thereon in accordance with the terms of the extension. In such case and as a part of the tax, interest at the rate of six percent (6%) per annum for the term of the extension shall be collected on the tax the date of payment of which has been extended; It being understood, that the granting of the extension and the acceptance of the bond by the Secretary of the Treasury shall in no way impair the preferential lien which for such taxes the Government of Puerto Rico has on all the property of the deceased, as established in this section. If the tax, the date of payment of which has been extended, is not paid in accordance with the terms of the extension, there shall be paid as a part of the tax interest on the unpaid amount at the rate of six percent (6%) per annum between the date fixed for its payment by the terms of the extension and the date of its payment in full.
History —Aug. 29, 1925, No. 99, p. 790, § 9; Apr. 27, 1933, No. 20, p. 232, § 4; Nov. 21, 1941, No. 20, p. 64, § 2; Apr. 12, 1946, No. 303, p. 782, § 15; May 14, 1947, No. 432, p. 882, § 2; June 14, 1957, No. 48, p. 109.