P.R. Laws tit. 13, § 2251e
Every financial institution shall have the obligation to submit to the Secretary, on or before December 31, 1985, an analysis of the activity of the bearer certificates of deposit account from May 31, 1985, up to the effective date of this act.
The reports required from the financial institutions in this chapter shall be confidential, and only the financial institutions that submitted them and the depositors to whom they refer or their successors shall have access to them, besides the authorized officials of the Department of the Treasury. Provided, That the Secretary of the Treasury shall have the obligation of furnishing the reports to the Secretary of Justice when they are necessary or pertinent to any investigation or indictment for violating the Income Tax Act of 1954 or any other tax statute.
History —Aug. 12, 1985, No. 1, p. 811, § 6.