P.R. Laws tit. 13, § 906
2019-02-20 00:00:00+00
The Secretary of the Treasury of the Commonwealth of Puerto Rico is hereby empowered to issue a tax-exemption letter in those cases in which the inheritance tax corresponding to heirs of persons deceased between January 31, 1901, and March 22, 1946, does not exceed twenty-five (25) dollars.
History —May 30, 1969, No. 15, p. 26, § 1.