P.R. Laws tit. 21, § 5215
2019-02-20 00:00:00+00
Should an appraisal under § 5214 of this title be made before the taxpayer has been notified under § 5206 of this title of any determination with respect to the deficiency which said appraisal refers to, the Collection Center shall notify the taxpayer of said deficiency, pursuant and subject to the provisions of § 5206 of this title, within thirty (30) days following the date of its appraisal.
History —Aug. 30, 1991, No. 83, § 6.15.