P.R. Laws tit. 3, § 2151
(a) When by provision of a law, rule, regulation or of this chapter, an agency must formally adjudicate a controversy, the proceedings shall be governed by this subchapter. Voluntary procedures for dispute resolution established by law or regulation shall not be included. Proceedings relative to acts and affairs of the Secretary of the Treasury with respect to revenues of the Commonwealth shall be governed according to the following standards:
(1) An official designated by the Secretary of the Treasury shall make a preliminary determination.
(2) A taxpayer who objects to the preliminary determination shall request an informal hearing to be presided over by an official other than the one who made the preliminary determination. He shall make the final determination by delegation of the Secretary of the Treasury.
(A) The right to timely notice of the charges or complaints or claims against one of the parties.
(B) The right to introduce evidence.
(C) The right to an impartial adjudication.
(D) The right to have the decision based on the record of the case.
The adjudication of bids, the granting of loans, scholarships, subsidies, subventions, debt emissions, capital investments, recognitions or prizes, and all procedures or stages of the environmental documents evaluation process required by § 671c of Title 23, known as the “Public Environmental Policy Act” and the regulations approved thereunder, shall be deemed informal non-quasi judiciary procedures, and therefore, shall not be subject to this chapter, except as provided below. In none of these procedures or the stages into which they are divided, shall require the agency to ground its resolutions with findings of fact and conclusions of law. The administrative procedure for the handling of environmental documents shall be exclusively governed by the regulations adopted by the Environmental Quality Board for these purposes. The reconsideration of the decisions issued in all of these cases shall be governed by the provisions of § 2165 of this title, except those related to bids that shall be governed by the provisions of § 2169 of this title.
The following rights shall be safeguarded in any formal adjudicatory procedure before an agency:
(b) The Environmental Quality Board shall render a report to the Legislature not later than one hundred and fifty (150) days after the date of effectiveness of this act concerning the effect the same has had during its first one hundred and twenty (120) days of effectiveness in expediting the environmental proceedings and their interpretation.
History —Aug. 12, 1988, No. 170, § 3.1; Nov. 30, 1990, No. 18, § 14; Dec. 8, 1998, No. 295, § 1; Nov. 6, 1999, No. 323, § 1.