P.R. Laws tit. 21, § 5191

2019-02-20 00:00:00+00

§ 5191. Retailers with sales under $150,000—Rules and regulations

The Governing Board of the Collection Center shall adopt the necessary rules and regulations to comply with the provisions of §§ 5185–5191 of this title, subject to §§ 2101 et seq. of Title 3, known as “Uniform Administrative Procedures Act of Puerto Rico”. The rules and regulations adopted by the Secretary of the Treasury on this matter shall be in effect as long as they do not prescribe.

History —Aug. 30, 1991, No. 83, § 5.41, renumbered as § 5.42 and amended on Aug. 6, 1992, No. 45, §§ 5, 8.