P.R. Laws tit. 13, § 905
All administrative or special provisions of law, including the laws relating to the assessment and collection of taxes, in so far as applicable and not inconsistent with the provisions of Act Apr. 12, 1946, No. 303, §§ 881—905 of this title, shall be extended to and made a part of said Act.
Specifically, but without being construed as a limitation to the provisions of the preceding paragraph, §§ 4, 5, 5-A, 6, 7, 8, 9, 10, 11, 12, 14, 15, and 16 of Act No. 99, approved August 29, 1925, §§ 882, 892—903 of this title, reenacted or amended in §§ 14 and 15 of Act 12, 1946, No. 303, shall, in so far as applicable, be extended to and made a part of Act Apr. 12, 1946, No. 303, §§ 881—905 of this title.
History —Apr. 12, 1946, No. 303, p. 782, § 12; May 14, 1947, No. 432, p. 882, § 1, retroactive to Mar. 22, 1946.