P.R. Laws tit. 13, § 2232
2019-02-20 00:00:00+00
The term “taxpayer”, as used in this chapter, means any natural or artificial person subject to the payment of the tax herein established.
History —Apr. 6, 1946, No. 286, p. 664, art. 1, § 2.
The term “taxpayer”, as used in this chapter, means any natural or artificial person subject to the payment of the tax herein established.
History —Apr. 6, 1946, No. 286, p. 664, art. 1, § 2.