P.R. Laws tit. 13, § 2272r
Within a term that shall not exceed the date of performance of the transfer provided in this chapter, the Secretary of the Treasury shall review the registries at the Department of the Treasury, with regard to the lodgings subject to the tax, and shall apply or credit the deposits pending registration. Similarly, the Secretary of the Treasury shall adjust said registries in relation to any error detected during the process or transaction related to the tax collection that has not been accounted for. Once this has been accomplished, the Secretary of the Treasury shall transfer to the Company the lodging registry related to the tax, the registry of all account receivables and the complete files of all pending transactions, which, once they are processed, could change the accounts receivable. The Company shall carry out all acts necessary to conclude the collection process of the transactions pending payment.
History —Sept. 9, 2003, No. 272, § 54, eff. 180 days after Sept. 9, 2003.