P.R. Laws tit. 21, § 5958
2019-02-20 00:00:00+00
Taxpayers against whom a criminal proceeding has been instituted or is pending for a tax crime, whose noncompliance entails the intent to defraud, or who have been convicted of tax fraud, may not avail themselves of the tax reliefs granted by this chapter with respect to real and personal property.
History —July 2, 2010, No. 71, § 8.