P.R. Laws tit. 34, § 1819
2019-02-21 00:00:00+00
The officer, internal revenue agent, or income tax inspector, within the functions of his office, may break open any outer or inner door or window of a house, or any part of a house, or anything therein, to execute the warrant, if after notice of his authority and purpose, he is refused admittance.
History —Code Crim. Proc., 1935, § 509; Mar. 21, 1942, No. 10, p. 302, § 1, eff. 90 days after Mar. 21, 1942.