P.R. Laws tit. 21, § 5062
Partners in commercial firms and other businesses, whether they reside in the same place or in different places, shall jointly be subject to the payment of taxes under their trade name at the location where their businesses are established, for all personal property used in them, including all types of ships or vessels, boats and launches, except when these are exempt from taxes pursuant to § 5151(i) of this title. In the event that the established partners have their businesses in two or more appraisal districts, they shall be subject to the payment of taxes in each of said locations or offices, in proportion to the property they have in each district. When several partners are thus jointly subject to the payment of taxes, each partner shall be responsible for the total payment thereof.
History —Aug. 30, 1991, No. 83, § 3.12.