P.R. Laws tit. 30, § 1923
2019-02-20 00:00:00+00
An entry of registration shall contain the following data: name and address of the taxpayer, serial number of the notice from the U.S. Internal Revenue director of the district, date and hour of presentation, and amount of the tax, interest, penalties and costs. Likewise said registry shall contain an index showing in alphabetical order the name of the taxpayer and page number and entry of said registration.
History —June 13, 1964, No. 54, p. 121, § 3, eff. 90 days after June 13, 1964.