P.R. Laws tit. 13, § 2271x
(a) In the case that any taxpayer has incurred a debt or deficiency with respect to the tax imposed by this chapter, the Company shall notify the taxpayer of such deficiency by certified mail with return receipt requested.
(b) The notification with respect to a tax will be sufficient for purposes of this chapter if mailed by certified mail with return receipt requested to the taxpayer to its last known address, even when such taxpayer had died or is legally handicapped, or in the case of a corporation or a partnership, even when they no longer have legal existence.
(c) The Company shall have the right to make an entry to commence a distraint procedure, and/or to present an action against the bond or surety given by the taxpayer, if the deficiency is not paid by the taxpayer within the term allowed for in the notification to make the payment or appear before the Company.
(d) If once the Company has commenced an action against the bond or surety, a portion of the debt or deficiency not covered by the bond or surety remains outstanding, any uncovered portion shall be paid by the taxpayer upon request by the Company. The taxpayer shall, in addition, pay the interest associated with such deficiency, computed at ten percent (10%) annually from the date of the entry to the date of total payment.
History —Sept. 9, 2003, No. 272, § 33, eff. 180 days after Sept. 8, 2003.