P.R. Laws tit. 13, § 2272a
(a) Immediate assessment. — The adjudication in favor of a taxpayer in a bankruptcy proceeding or the appointment of a trustee in a judicial proceeding, requires that any deficiency in the determination of the tax (and any related amount) determined by the Company for such taxpayer be assessed immediately, notwithstanding the provisions of §§ 2271w and 2271x of this title. In such cases, the trustee shall notify the Company in writing of the adjudication of the bankruptcy or the receivership. The term to conduct the assessment shall be suspended for the period commencing with the adjudication of the bankruptcy, or since the beginning of the receivership, and extending for thirty (30) days following the date in which the trustee’s notification was received by the Company. Claims for deficiencies in the determination of the tax (and any related amounts) may be presented, before the court in which the bankruptcy or receivership is being heard.
(b) Unpaid claims. — Any portion of a claim allowed in a bankruptcy proceeding or receivership that is not paid, shall be paid by the taxpayer, upon notification and request by the Company, after the determination of such proceeding, and may be collected by means of a distraint procedure within a period of ten (10) years after the termination of the bankruptcy proceeding or receivership.
History —Sept. 9, 2003, No. 272, § 37, eff. 180 days after Sept. 9, 2003.