P.R. Laws tit. 13, § 2271e
In the exercise of the duties and powers imposed by this chapter and conferred upon the Company, the Company may hold public hearings, summon witnesses, issue orders, resolutions, and decisions and perform any other function of a quasi-judicial character that may be necessary to implement the provisions of this chapter.
The Company shall have the authority to hold adjudicative hearings to consider complaints against any taxpayer, on its own behalf or by petition of an interested party as provided for in this chapter, and may impose sanctions and/or fines in accordance with the regulations promulgated to these effects.
On its own behalf, or in representation of the person who initiated the claim or complaint, the Company shall have the authority to investigate, issue summonses, require documents that it deems pertinent, and settle claims when a taxpayer has:
(1) Omitted to take an action required by some provision of this chapter or of any regulation approved pursuant to the same, or
(2) performed an action against that established in a provision contained in this chapter or in any regulation approved hereunder.
History —Sept. 9, 2003, No. 272, § 14, eff. 180 days after Sept. 9, 2003.