P.R. Laws tit. 30, § 1767c
The fees accrued by the operations in the registry, as provided by §§ 1767a to 1767e of this title, shall be paid in the Internal Revenue Collector’s Offices of Commonwealth of Puerto Rico, or with the stamps, securities, or documents that the Secretary of the Treasury authorizes for these purposes, and issues manually or electronically himself or through the internal revenue stamps agents.
A voucher shall be issued. The copy of the voucher bought in a Tax Collector’s Office, or the original of the voucher bought electronically (whether through an agent for the sale of internal revenue stamps or of the Department of the Treasury), shall be turned over when the document or documents are presented at the corresponding section of the Property Registry of Puerto Rico. The Registrar shall keep the vouchers and shall file them by fiscal years, proceeding to destroy those that pertain to all the documents filed prior to the closing date of the last intervention by the Office of the Comptroller, proceeding in like manner in future interventions. The taxpayer shall request a separate ten (10) -dollar voucher for the entry of a real estate mortgage up to a maximum of three (3) vouchers for the total registration fees.
The Registrar shall record the number, amount, and date of the payment vouchers in the book of presentation or of registration, as the case may be, and on the certified copies of the documents.
In those case[s] the payment vouchers issued for these purposes are not used by the taxpayer, the latter may request a refund of the fees thus paid, through a written request to the Secretary of the Treasury, attaching the original and a copy of the payment voucher originally issued by the Collector’s Office, or the original of the payment voucher issued electronically.
When the amount of the payment vouchers exceeds the registration fees determined by the Registrar for the registration of any document, the taxpayer may obtain the refund of the fees paid in excess, provided he/she requests it in writing to the Secretary of the Treasury. The taxpayer who has acquired the receipt in the Tax Collector’s Office shall attach to his or her request the payment voucher issued, and a certificate signed by the Registrar stating the amount of the fees that can be reimbursed to the taxpayer. The taxpayer that has acquired the voucher electronically shall attach, the Registrar’s certificate and a copy of the voucher certified by him/her to the request for a refund.
History —June 20, 1963, No. 67, p. 216, § 3; May 30, 1970, No. 91, p. 240, §§ 3 and 6; June 7, 1977, No. 54, p. 117; Aug. 12, 1982, No. 3, p. 216, § 3; Aug. 10, 1988, No. 163, p. 702; Dec. 28, 1999, No. 364, § 1, eff. 180 days after Dec. 28, 1999.