P.R. Laws tit. 13, § 2272t
2019-02-20 00:00:00+00
The final agreements entered into by and between a taxpayer and the Secretary of the Treasury prior to the effectiveness of this act, and under the provisions of the Internal Revenue Code, shall not apply to future tax events occurring after this act’s effective date. Notwithstanding the above, the final agreements entered into by the Secretary of the Treasury prior to the effective date of this act, and with regard to taxable events that occurred prior to this act’s effective date, shall be final and binding, even if they cover periods, if any, after this new act becomes effective.
History —Sept. 9, 2003, No. 272, § 58, eff. 180 days after Sept. 9, 2003.