P.R. Laws tit. 21, § 652i
(a) To determine person’s liability.— In order to determine the accuracy of any statement, or with the purpose of preparing a statement when none has been rendered, the Official Collector may examine, through any official or employee of the Finance Division of the municipality, any books, papers, records or memorandums pertaining to the matters that must be included in the statement, and may require the appearance of the person who files the statement or that of any official or employee of said person, or the appearance of any other person having knowledge of the matter in question and take their statement with regard to the questions which should be included by law in said statement, with the power to administer oaths to said person or persons.
(b) To determine liability of an assignee.— In order to determine the liability at law or in equity of an assignee of the property of any person with regard to any tax on the volume of business imposed on said person, the Official Collector may examine, through any official or employee of the Finance Division of the municipality, any books, papers, records or memorandums pertaining to said liability and may require the appearance of the assignor or assignee, or any official or employee of said persons or the appearance of any other person having knowledge of the matter in question, and take their statement regarding said matter, with power to administer oaths to said person or persons.
History —July 10, 1974, No. 113, Part 1, p. 371, § 37; Nov. 17, 1992, No. 93, § 27.