P.R. Laws tit. 23, § 6018
(a) Any petitioner or concessionaire who is adversely affected or injured by any action by the Director or the Governor denying a duly-filed petition for the benefits of this chapter, or revoking and cancelling a concession of benefits pursuant to § 6016(b) of this title, or denying a transfer of a tax-exempt business petitioned under § 6015 of this title, shall be entitled to a judiciary review thereof, pursuant to the terms and conditions established by the regulations to be promulgated by the Director to such effects, according to the provisions of §§ 2101 et seq. of Title 3. During the arrangements for the judiciary review, the Director is hereby authorized to postpone the effective date of any action taken when, in his/her judgment, the cause of justice so requires it, under those conditions that are required and to the extent needed to prevent irreparable harm. When such postponement is requested and the same is denied, the court before which the review is requested, including the Supreme Court of Puerto Rico, may decree any needed and suitable process to postpone the effective date of any action taken by the Director, through a petition of certiorari, as is further provided, in order to preserve the status or rights of the parties until the conclusion of the review proceedings after the posting of a bond in favor of the Secretary, subject to his/her approval and for the amount of the unpaid taxes, plus interest and penalties, plus interest computed for a one (1)-year period at the prevailing legal rate.
Any decision or judgment of the Court of First Instance of Puerto Rico shall be subject to review by the Supreme Court of Puerto Rico through a certiorari petitioned by any of the parties in the manner provided by law.
History —Sept. 10, 1993, No. 78, § 10.