P.R. Laws tit. 21, § 5231
The Collection Center is hereby empowered to execute a written agreement with any person regarding said person’s responsibility, or that of the person in whose name action is taken with regard to the personal property tax levied by this chapter corresponding to any taxable year.
In the absence of fraud or mathematical error, the determinations as to the facts and the decision of the Collection Center on the merits of any claim filed or authorized by this chapter shall not be subject to review by any other administrative official, employee or agent of the Commonwealth of Puerto Rico. In the absence of fraud or mathematical error, the granting of interest on any credit or reimbursement by the Collection Center under this chapter shall not be subject to review by any other administrative official, employee or agent of the Commonwealth of Puerto Rico. Provided, That the case shall not be reopened with regard to the matters agreed upon nor the agreement modified by any official, employee or agent of the Commonwealth of Puerto Rico and that said agreement or any determination, appraisal, collection, payment, reduction or reimbursement pursuant thereto shall not be annulled, modified, rendered ineffective or ignored in any suit, action or proceeding.
History —Aug. 30, 1991, No. 83, § 6.31.