P.R. Laws tit. 13, § 2272
(a) If the Company believes that the collection of a debt or deficiency is in jeopardy, the Company may, without prior notice to the taxpayer, proceed immediately with the entry, commence a distraint procedure, or present an action against the bond or surety provided by the taxpayer, notwithstanding the provisions of § 2271w of this title.
(b) If the Company shall take action under subsection (a) of this section, without prior notice to the taxpayer, the Company shall, within the twenty (20) days following the date of such action, notify the taxpayer of the debt or deficiency in accordance with, and subject to, the provisions of § 2271x of this title.
(c) 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 interests related to such deficiency, computed at ten percent (10%) annually from the date of the entry to the date of its payment in full.
(d) If under subsection (a) of this section, the Company notified a taxpayer after taking action in accordance with subsection (a) of this section, the rights of the taxpayer, as set forth in § 2271x of this title, shall not be affected.
History —Sept. 9, 2003, No. 272, § 36, eff. 180 days after Sept. 9, 2003.