P.R. Laws tit. 13, § 2242
2019-02-20 00:00:00+00
For the purpose of determining unfair profiteering by a taxpayer, the Secretary of the Treasury of Puerto Rico, the heads or officials of the Bureaus of General Excise Taxes and of Alcoholic Beverages and Narcotics, shall have the right to request of the taxpayer the producing of his books or documents, or the furnishing of any information related to his unfair profiteering and if, after being requested, the taxpayer so refuses, the Court of First Instance of Puerto Rico shall, at the request of the Secretary of the Treasury of Puerto Rico, have jurisdiction to compel the taxpayer to produce his books or documents and to furnish the information requested.
History —Apr. 6, 1946, No. 286, p. 664, art. 1, § 12; Apr. 20, 1949, No. 56, p. 143.