P.R. Laws tit. 13, § 2272p
(a) The declaration submitted pursuant to the provisions of this chapter is a public document. Notwithstanding, and except as provided in this section, it may only be inspected by a third party pursuant to the rules and regulations adopted by the Company. The Company may require that, as a minimum inspection requirement, the petitioner be an interested party.
(b) No Company official or employee shall divulge or provide under any circumstance, except as stated in this chapter, the information provided by the declaration, books, records, or other documents submitted by the taxpayer, nor shall it permit the examination or inspection of them by a person that is not legally authorized.
History —Sept. 9, 2003, No. 272, § 52, eff. 180 day after Sept. 9, 2003.