P.R. Laws tit. 21, § 652s
2019-02-20 00:00:00+00
(a) License tax.— Except as provided in subsection (a) of § 651o of this title, no proceeding to prevent assessment or collection of any tax levied by §§ 651–652y of this title shall be instituted in any court.
(b) Obligation of assignee or trustee.— No proceeding shall be instituted in any court to prevent the assessment or collection of:
(1) The amount of the obligation, at law or in equity, of an assignee of a person’s property with respect to any tax levied hereunder, or
(2) the amount of the obligation of a trustee under subsection (b)(2) of § 652b of this title with respect to said license tax.
History —July 10, 1974, No. 113, Part 1, p. 371, § 47.