url stringlengths 42 388 | state stringclasses 50
values | path stringlengths 83 10.4k | title stringlengths 34 2.24k | content stringlengths 0 2.39M |
|---|---|---|---|---|
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-42c/355f/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 42C - Taxes for Taxpayers who Participate in Voluntary Disclosure Program (§§ 355 — 355k)›§ 355f - General provisions | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 42C - Taxes for Taxpayers who Participate in Voluntary Disclosure Program (§§ 355 — 355k) › § 355f - General provisions | (a) It is hereby established that upon the execution and approval of a disclosure by the Voluntary Disclosure Unit, the same shall be final and binding with respect to the information so disclosed, except when fraud or deceit or the misrepresentation of a pertinent fact is proven, in which case, eligibility for the Pro... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-42c/355g/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 42C - Taxes for Taxpayers who Participate in Voluntary Disclosure Program (§§ 355 — 355k)›§ 355g - Unrelated amounts refund | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 42C - Taxes for Taxpayers who Participate in Voluntary Disclosure Program (§§ 355 — 355k) › § 355g - Unrelated amounts refund | Participation in the Voluntary Disclosure Program under this chapter does not preclude a taxpayer from claiming a refund or credit for a tax overpayment in connection with a matter not related to the matters which moved the taxpayer to participate in the Voluntary Disclosure Program.
History —Nov. 15, 2010, No. 172, § ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-42c/355h/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 42C - Taxes for Taxpayers who Participate in Voluntary Disclosure Program (§§ 355 — 355k)›§ 355h - Interest rate and penalties inc... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 42C - Taxes for Taxpayers who Participate in Voluntary Disclosure Program (§§ 355 — 355k) › § 355h - Interest rate and penalties increase | (a) If a taxpayer who is eligible for the Voluntary Disclosure Program for a taxable year under this chapter fails to apply for the Program and meet all the requirements of this chapter for said year, and the taxpayer fails to otherwise fulfill his/her tax liability as described in subsection (a) or (b) of § 355a of th... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-42c/355i/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 42C - Taxes for Taxpayers who Participate in Voluntary Disclosure Program (§§ 355 — 355k)›§ 355i - Treatment of documents filed un... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 42C - Taxes for Taxpayers who Participate in Voluntary Disclosure Program (§§ 355 — 355k) › § 355i - Treatment of documents filed under this chapter | (a) Document confidentiality. — Any document filed by a taxpayer under the provisions of this chapter shall be a confidential document and be subject to inspection or review only by the Secretary or the Director, or the persons designated by them, as may apply.
(b) For purposes of this chapter, the provisions on tax re... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-42c/355j/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 42C - Taxes for Taxpayers who Participate in Voluntary Disclosure Program (§§ 355 — 355k)›§ 355j - Rules and regulations | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 42C - Taxes for Taxpayers who Participate in Voluntary Disclosure Program (§§ 355 — 355k) › § 355j - Rules and regulations | The Secretary shall establish and promulgate such rules and regulations as necessary for the administration of this chapter. The same shall take effect upon notice to the Governor of Puerto Rico. Furthermore, notice of their adoption shall be published in two (2) newspapers of general circulation. These rules and regul... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-42c/355k/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 42C - Taxes for Taxpayers who Participate in Voluntary Disclosure Program (§§ 355 — 355k)›§ 355k - Immunity | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 42C - Taxes for Taxpayers who Participate in Voluntary Disclosure Program (§§ 355 — 355k) › § 355k - Immunity | (a) Grant of immunity. — Taxpayers who comply with the provisions of this chapter shall not be subject to civil or criminal penalties provided in tax laws or the provisions of the Penal Code of Puerto Rico, which establish offenses for tax law violations.
(b) Scope of immunity. — The immunity granted under this section... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-43/361/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 43 - Priority of Liens; Collection of Taxes Generally (§§ 361 — 365)›§ 361 - Liens for taxes, mortgage credits, and crop loans | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 43 - Priority of Liens; Collection of Taxes Generally (§§ 361 — 365) › § 361 - Liens for taxes, mortgage credits, and crop loans | With the exception of the taxes on the encumbered property for five (5) years and for the current year, mortgage credits and crop loans are hereby declared to be liens, having preference over any other charge or lien for taxes or for any other cause.
History —Aug. 24, 1933, No. 14, p. 76, § 1; July 23, 1974, No. 125, P... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-43/362/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 43 - Priority of Liens; Collection of Taxes Generally (§§ 361 — 365)›§ 362 - Preference among mortgage credits and crop loans | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 43 - Priority of Liens; Collection of Taxes Generally (§§ 361 — 365) › § 362 - Preference among mortgage credits and crop loans | The priority or preference among mortgage credits and crop loans shall be the same as now determined by the laws in force.
History —Aug. 24, 1933, No. 14, p. 76, § 2, eff. 90 days after Aug. 24, 1933. |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-43/363/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 43 - Priority of Liens; Collection of Taxes Generally (§§ 361 — 365)›§ 363 - Retroactive effect as to taxes | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 43 - Priority of Liens; Collection of Taxes Generally (§§ 361 — 365) › § 363 - Retroactive effect as to taxes | It is hereby declared that §§ 361—365 of this title shall have, and [have], a retroactive effect as regards charges and liens for taxes due, other than property taxes, and to which, in accordance with the provisions of laws prior hereto, there has been given the character of a preferred lien.
History —Aug. 24, 1933, No... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-43/364/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 43 - Priority of Liens; Collection of Taxes Generally (§§ 361 — 365)›§ 364 - Penalty for fraud as to preferred tax liens | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 43 - Priority of Liens; Collection of Taxes Generally (§§ 361 — 365) › § 364 - Penalty for fraud as to preferred tax liens | Any person who, through false and fraudulent representations, executes any simulated document for its registration in the registry of property for the purpose of derogating the preferred right of the Commonwealth of Puerto Rico for income taxes or quotas of workmen’s compensation, shall be guilty of a misdemeanor and, ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-43/365/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 43 - Priority of Liens; Collection of Taxes Generally (§§ 361 — 365)›§ 365 - Collection of taxes generally | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 43 - Priority of Liens; Collection of Taxes Generally (§§ 361 — 365) › § 365 - Collection of taxes generally | The taxes levied by the Income Tax Law of 1924, as amended, excise taxes of all types, including those levied on alcohol and intoxicating beverages, estate and gift taxes, the tax known as the “Victory Tax”, workmen’s compensation assessments, State Insurance Fund premiums, taxes on premiums due and payable in accordan... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-45/371/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 45 - Hospital Facilities Tax Exemption (§§ 371 — 378)›§ 371 - Hospital facilities, exemptions | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 45 - Hospital Facilities Tax Exemption (§§ 371 — 378) › § 371 - Hospital facilities, exemptions | Any natural or juridical person who, upon compliance with the formalities of this chapter, engages in the operation of a hospital unit, as said term is hereinafter defined, may enjoy for a period of ten (10) years the following benefits:
(a) A tax credit of up to fifteen percent (15%) of the total eligible payroll expe... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-45/372/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 45 - Hospital Facilities Tax Exemption (§§ 371 — 378)›§ 372 - Bonds, obligations and promissory notes | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 45 - Hospital Facilities Tax Exemption (§§ 371 — 378) › § 372 - Bonds, obligations and promissory notes | The bonds, promissory notes, or other obligations as well as fifty percent (50%) of the interest thereon, issued by natural or juridical persons who construct, modernize, or operate hospital units during the time said persons enjoy the benefits granted by this chapter, shall be exempted from all types of taxes, provide... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-45/373/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 45 - Hospital Facilities Tax Exemption (§§ 371 — 378)›§ 373 - Benefits—Requirements | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 45 - Hospital Facilities Tax Exemption (§§ 371 — 378) › § 373 - Benefits—Requirements | The benefits granted by this chapter are subject to the condition that the natural or juridical person devoted to a hospital unit:
(a) That the stockholders or partners, in the case of a juridical person, do not owe any kind of taxes.
(b) Complies with this chapter and any provision of any applicable tax law.
(c) Submi... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-45/373a/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 45 - Hospital Facilities Tax Exemption (§§ 371 — 378)›§ 373a - Governing principles for the granting of incentives | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 45 - Hospital Facilities Tax Exemption (§§ 371 — 378) › § 373a - Governing principles for the granting of incentives | In the evaluation, analysis, consideration, award, renegotiation, and revision of any incentives or benefits granted under this chapter, the Department of Health and the Secretary thereof shall be required to oversee and ensure compliance with the following governing principles as provided below:
(a) Jobs.— The hospita... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-45/374/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 45 - Hospital Facilities Tax Exemption (§§ 371 — 378)›§ 374 - Granting | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 45 - Hospital Facilities Tax Exemption (§§ 371 — 378) › § 374 - Granting | The Secretary of the Treasury shall grant, upon examination and evaluation of the petition submitted by the interested party and in close collaboration and consultation with the Secretary of Health, the benefits established in this chapter to any natural or juridical person applying therefor if the person encloses with... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-45/375/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 45 - Hospital Facilities Tax Exemption (§§ 371 — 378)›§ 375 - Definitions | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 45 - Hospital Facilities Tax Exemption (§§ 371 — 378) › § 375 - Definitions | (a) Hospital unit.— As used in this chapter, the term “hospital unit” includes only those natural and juridical persons, or a combination thereof, that begin operations, or whose facilities are built, after the effective date of this act and shall mean:
(1) General, tuberculosis and mental disease hospitals or any othe... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-45/375a/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 45 - Hospital Facilities Tax Exemption (§§ 371 — 378)›§ 375a - Subcontracting | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 45 - Hospital Facilities Tax Exemption (§§ 371 — 378) › § 375a - Subcontracting | The hospital facility shall be allowed to subcontract any high technology services for the diagnosis and/or treatment of human diseases that entails a substantial investment. Any contracted natural or juridical person may apply for the benefits provided in this chapter; provided, that it is proven to the satisfaction o... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-45/375b/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 45 - Hospital Facilities Tax Exemption (§§ 371 — 378)›§ 375b - Distribution of dividends or benefits | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 45 - Hospital Facilities Tax Exemption (§§ 371 — 378) › § 375b - Distribution of dividends or benefits | The stockholders or partners of a hospital facility exempted under the provisions of this chapter, shall be subject to a ten percent (10%) tax on the distribution of dividends or benefits from the net income of the operations of the corporation or partnership covered by the benefits provided in this chapter, which tax ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-45/376/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 45 - Hospital Facilities Tax Exemption (§§ 371 — 378)›§ 376 - Accounting systems | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 45 - Hospital Facilities Tax Exemption (§§ 371 — 378) › § 376 - Accounting systems | The persons covered by the benefits provided by this chapter shall keep in Puerto Rico an accounting system which clearly shows their gross income, expenses, and other deductions regarding the rendering of medical-hospital services. In addition, they shall include in their income tax return and their property tax retur... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-45/377/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 45 - Hospital Facilities Tax Exemption (§§ 371 — 378)›§ 377 - Transfer of business | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 45 - Hospital Facilities Tax Exemption (§§ 371 — 378) › § 377 - Transfer of business | If any person transfers the hospital unit with respect to which he is enjoying the benefits under this chapter, said transfer shall be notified to the Secretary of Health of Puerto Rico and to the Secretary of the Treasury, and the acquirer shall enjoy, if he continues rendering the same services, the benefits provided... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-45/377a/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 45 - Hospital Facilities Tax Exemption (§§ 371 — 378)›§ 377a - Revocation | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 45 - Hospital Facilities Tax Exemption (§§ 371 — 378) › § 377a - Revocation | The Secretary of the Treasury shall revoke the benefits granted by this chapter if the hospital unit enjoying such benefits or any of its members defaults on a payment ninety (90) days after the assessment of any tax debt or deficit, including, but not limited to, income taxes, excise taxes, tax withholdings, payment f... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-45/378/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 45 - Hospital Facilities Tax Exemption (§§ 371 — 378)›§ 378 - Duties of the Secretary, Certificate of Compliance, and rulemaking a... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 45 - Hospital Facilities Tax Exemption (§§ 371 — 378) › § 378 - Duties of the Secretary, Certificate of Compliance, and rulemaking authority | In the evaluation, analysis, consideration, award, renegotiation, and revision of any incentive or benefit granted under this chapter, the Department of Health and the Secretary thereof shall be required to oversee and ensure that the requirements and governing principles set forth in § 373a of this title are met, and ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-46/381/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 46 - Supertax (§§ 381 — 388)›§ 381 - Definitions | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 46 - Supertax (§§ 381 — 388) › § 381 - Definitions | (a) As used in this chapter, the terms set forth hereinafter shall have the following meaning:
(1) Gross income. — Has the meaning provided in Section 1022 of Act No. 120 of October 31, 1994, known as the “Puerto Rico Internal Revenue Code of 1994”. In the case of life insurance companies, gross income has the meaning ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-46/382/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 46 - Supertax (§§ 381 — 388)›§ 382 - Supertax | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 46 - Supertax (§§ 381 — 388) › § 382 - Supertax | A supertax of five percent (5%) shall be imposed on every taxpayer on the taxable net income corresponding to the tax year that ended during natural year 2005. To such ends, the taxpayer shall use as base the income tax return filed for said year. In the case of a taxpayer who has submitted an application for extension... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-46/383/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 46 - Supertax (§§ 381 — 388)›§ 383 - Concession of credit | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 46 - Supertax (§§ 381 — 388) › § 383 - Concession of credit | (a) Every taxpayer shall be entitled to claim as credit against the income tax, be it the regular tax or the minimum alternative tax, for tax years beginning after July 31, 2006, the total amount paid on account of the supertax. However, the sum taken as credit for each tax year shall not exceed twenty-five percent (25... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-46/384/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 46 - Supertax (§§ 381 — 388)›§ 384 - Special return and payment | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 46 - Supertax (§§ 381 — 388) › § 384 - Special return and payment | (a) The Department of the Treasury shall prepare, on or before June 15, 2006, a special return in which the taxpayer shall report the taxable net income and determine the supertax. Said special return shall be available at the Department of the Treasury as well as on its web page. The return and the corresponding payme... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-46/385/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 46 - Supertax (§§ 381 — 388)›§ 385 - Creation of a special fund | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 46 - Supertax (§§ 381 — 388) › § 385 - Creation of a special fund | The funds collected by virtue of the provisions of this chapter shall be deposited into a Special Fund to be used to pay the advances made for the payment of the public servants payroll for the months of May and June of 2006.
The distribution shall be made in the following proportion:
(a) Payroll expenses. —
(1) Depart... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-46/386/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 46 - Supertax (§§ 381 — 388)›§ 386 - Advances | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 46 - Supertax (§§ 381 — 388) › § 386 - Advances | The President of the Government Development Bank is hereby authorized to make advances in anticipation of the funds to be collected by virtue of the supertax provided by this chapter, with the purpose of covering the payroll and other operating expenses.
History —May 16, 2006, No. 98, § 8, renumbered as § 7 on July 31,... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-46/387/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 46 - Supertax (§§ 381 — 388)›§ 387 - Regulation | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 46 - Supertax (§§ 381 — 388) › § 387 - Regulation | The Secretary of the Treasury is hereby authorized to draft any regulations necessary to implement [the provisions of this chapter], including any related special returns and forms, not later than June 15, 2006, without being subject to §§ 2101 et seq. of Title 3, known as the “Uniform Administrative Procedures Act”.
H... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-47/391/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 47 - Tax Reform Commission (§§ 391 — 391f)›§ 391 - Creation; composition | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 47 - Tax Reform Commission (§§ 391 — 391f) › § 391 - Creation; composition | There is hereby created a Tax Reform Commission which shall hereafter be referred to as the Commission.
The Commission shall be composed of three persons appointed by the Governor of the Commonwealth of Puerto Rico, one of which shall be designated by the Governor as Chairman.
History —Jan. 30, 1973, J.R. No. 2, p. 538... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-47/391a/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 47 - Tax Reform Commission (§§ 391 — 391f)›§ 391a - Functions | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 47 - Tax Reform Commission (§§ 391 — 391f) › § 391a - Functions | The Commission shall prepare a plan for the reform of the tax system of the Commonwealth of Puerto Rico so that it may attain, as far as possible, the following objectives:
(a) Propitiate a fair and equal distribution of the tax burden among the taxpayers of diverse income levels from different occupational categories ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-47/391b/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 47 - Tax Reform Commission (§§ 391 — 391f)›§ 391b - Powers | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 47 - Tax Reform Commission (§§ 391 — 391f) › § 391b - Powers | In order to obtain the purposes of this chapter, the Commission shall have the following powers:
(1) To use the available resources in the agencies and public instrumentalities, such as the use of information, offices, personnel, equipment, material and other facilities, such agencies and instrumentalities being hereby... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-47/391c/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 47 - Tax Reform Commission (§§ 391 — 391f)›§ 391c - Powers—Of Chairman | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 47 - Tax Reform Commission (§§ 391 — 391f) › § 391c - Powers—Of Chairman | (1) To appoint the necessary personnel, which shall not be subject to the provisions of Act No. 345, of May 12, 1947, as amended, known as the “Personnel Act”.
The Chairman shall also designate an Executive Secretary who shall be in charge of directing and supervising all the technical works that may be necessary to ca... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-47/391d/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 47 - Tax Reform Commission (§§ 391 — 391f)›§ 391d - Per diems; reimbursements | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 47 - Tax Reform Commission (§§ 391 — 391f) › § 391d - Per diems; reimbursements | The members shall receive a per diem of fifty (50) dollars for each day in which they carry out functions in connection with the duties imposed by this chapter, provided they are not public officers of the Commonwealth of Puerto Rico, in which event, they shall discharge their functions without receiving any sort of re... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-47/391e/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 47 - Tax Reform Commission (§§ 391 — 391f)›§ 391e - Reports and proposed legislation to Governor and Legislature | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 47 - Tax Reform Commission (§§ 391 — 391f) › § 391e - Reports and proposed legislation to Governor and Legislature | The Commission shall render reports to the Governor and to the Legislature on the plan whose preparation was entrusted to said Commission by virtue of § 391a of this title, which may be submitted by stages for the various aspects or sectors of the tax reform in accordance with the priorities that the Commission may det... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-47/391f/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 47 - Tax Reform Commission (§§ 391 — 391f)›§ 391f - Appropriation | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 47 - Tax Reform Commission (§§ 391 — 391f) › § 391f - Appropriation | The sum of three hundred thousand (300,000) dollars is hereby initially appropriated to the Commission from unencumbered funds in the Commonwealth Treasury to carry out the purposes of this chapter. The Legislature shall subsequently appropriate to the Commission the additional funds as may be necessary for its operati... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-49/392/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 49 - Release of Interest, Charges and Penalties (§§ 392 — 393)›§ 392 - Release of interest, charges and penalties—1991 | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 49 - Release of Interest, Charges and Penalties (§§ 392 — 393) › § 392 - Release of interest, charges and penalties—1991 | (a) Voluntary statement of income.— Any person who on or before December 31, 1990, has received or accrued gross income subject to taxes pursuant to Act No. 91 of June 29, 1954, known as “Income Tax Act of 1954”, as amended, and has not filed the returns required for any taxable years ending on or before December 31, 1... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-2/chapter-49/393/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 2 - Taxation In General (§§ 161 — 393)›Chapter 49 - Release of Interest, Charges and Penalties (§§ 392 — 393)›§ 393 - Public Health and Security Strengthening Act | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 49 - Release of Interest, Charges and Penalties (§§ 392 — 393) › § 393 - Public Health and Security Strengthening Act | (1) Relief from the payment of interest, surcharges, penalties, and other additions to the tax.—
(a) Any taxpayer who, on or before June 15, 2012, or at a later date pursuant to subsection (3) of this section, pays in full the taxes owed to the Government of Puerto Rico on account of income, estate and gift taxes, and ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-3/chapter-51/404a/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 3 - Property Taxes (§§ 401 — 701-701-41)›Chapter 51 - Rate of Taxes on Real and Personal Property (§§ 401 — 406)›§ 404a - Special tax for amortization and redemption of general ... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 3 - Property Taxes (§§ 401 — 701-701-41) › Chapter 51 - Rate of Taxes on Real and Personal Property (§§ 401 — 406) › § 404a - Special tax for amortization and redemption of general obligations; reduction—Appropriation; payment to... | To reimburse the municipalities for the uncollected property taxes resulting from the tax exemption provided by former § 402 of this title, there is hereby appropriated, from unencumbered funds in the Treasury of Puerto Rico, for the year 1962—63 and each succeeding fiscal year, a sum equal to the uncollected amount re... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-3/chapter-51/404b/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 3 - Property Taxes (§§ 401 — 701-701-41)›Chapter 51 - Rate of Taxes on Real and Personal Property (§§ 401 — 406)›§ 404b - Special tax for amortization and redemption of general ... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 3 - Property Taxes (§§ 401 — 701-701-41) › Chapter 51 - Rate of Taxes on Real and Personal Property (§§ 401 — 406) › § 404b - Special tax for amortization and redemption of general obligations; reduction—Pledge of good faith, cre... | Nothing contained in §§ 404a—404c of this title shall be understood to modify any action previously taken according to law pledging the good faith, credit and taxing power of the Commonwealth or any municipality for the payment of the principal of and interest on any bonds or notes of the Commonwealth or of any municip... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-3/chapter-51/404c/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 3 - Property Taxes (§§ 401 — 701-701-41)›Chapter 51 - Rate of Taxes on Real and Personal Property (§§ 401 — 406)›§ 404c - Special tax for amortization and redemption of general ... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 3 - Property Taxes (§§ 401 — 701-701-41) › Chapter 51 - Rate of Taxes on Real and Personal Property (§§ 401 — 406) › § 404c - Special tax for amortization and redemption of general obligations; reduction—Appropriation to Special ... | There is hereby appropriated to the “Special Fund for the Amortization and Redemption of General Obligations Evidenced by Bonds and Promissory Notes” created by former §§ 402—404 of this title, from unencumbered funds in the treasury of Puerto Rico, for the year 1962—63 and each succeeding fiscal year, a sum equal to t... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-3/chapter-53/473/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 3 - Property Taxes (§§ 401 — 701-701-41)›Chapter 53 - Cadastration, Classification, and Assessment of Property (§§ 431 — 480)›§ 473 - Regulations, orders, and instructions | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 3 - Property Taxes (§§ 401 — 701-701-41) › Chapter 53 - Cadastration, Classification, and Assessment of Property (§§ 431 — 480) › § 473 - Regulations, orders, and instructions | The Secretary of the Treasury shall have authority to issue all such regulations, orders and instructions as may be required for carrying out the provisions of Title IX of the Political Code, and such regulations, orders and instructions, when duly issued, shall have all the force of law.
History —Political Code, 1902,... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-3/chapter-53/475/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 3 - Property Taxes (§§ 401 — 701-701-41)›Chapter 53 - Cadastration, Classification, and Assessment of Property (§§ 431 — 480)›§ 475 - Collection districts; collectors; bonds | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 3 - Property Taxes (§§ 401 — 701-701-41) › Chapter 53 - Cadastration, Classification, and Assessment of Property (§§ 431 — 480) › § 475 - Collection districts; collectors; bonds | For the collection of the taxes imposed by Title IX of the Political Code, the sale of internal revenue stamps and the collection of the other taxes, as well as for the performance of other duties authorized by the Secretary of the Treasury, the Secretary of the Treasury is hereby empowered to create whatever number of... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-3/chapter-53/475a/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 3 - Property Taxes (§§ 401 — 701-701-41)›Chapter 53 - Cadastration, Classification, and Assessment of Property (§§ 431 — 480)›§ 475a - Negotiation with banks for collection of t... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 3 - Property Taxes (§§ 401 — 701-701-41) › Chapter 53 - Cadastration, Classification, and Assessment of Property (§§ 431 — 480) › § 475a - Negotiation with banks for collection of taxes | The Secretary of the Treasury is authorized to negotiate and contract with banks for the collection of all kinds of taxes, and the sale of all kinds of internal revenue stamps, vouchers, and any other similar valuables that he deems convenient and necessary as he may specify through regulations. Provided, That the Secr... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-3/chapter-55/502/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 3 - Property Taxes (§§ 401 — 701-701-41)›Chapter 55 - Attachment, Sale, and Redemption of Property (§§ 501 — 522)›§ 502 - Attachment and sale of property of debtor | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 3 - Property Taxes (§§ 401 — 701-701-41) › Chapter 55 - Attachment, Sale, and Redemption of Property (§§ 501 — 522) › § 502 - Attachment and sale of property of debtor | If any person fails or refuses to pay his taxes within the period prescribed in § 330 of the Political Code or within the period established by any tax-levying law, the collector shall proceed to collect the delinquent taxes by attachment and sale of the property of said debtor, as provided hereinafter.
Any debtor whos... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-3/chapter-55/503/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 3 - Property Taxes (§§ 401 — 701-701-41)›Chapter 55 - Attachment, Sale, and Redemption of Property (§§ 501 — 522)›§ 503 - Procedure for attachment of real and personal property | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 3 - Property Taxes (§§ 401 — 701-701-41) › Chapter 55 - Attachment, Sale, and Redemption of Property (§§ 501 — 522) › § 503 - Procedure for attachment of real and personal property | Immediately after the expiration of the terms granted by § 330 of the Political Code, the collector or agent shall make out a written notice of attachment which shall contain the total amount of the taxpayer’s debt and shall proceed to attach the property of the delinquent debtor. Said notice shall state the total amou... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-3/chapter-55/504/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 3 - Property Taxes (§§ 401 — 701-701-41)›Chapter 55 - Attachment, Sale, and Redemption of Property (§§ 501 — 522)›§ 504 - Sale of personal property for taxes; exemptions | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 3 - Property Taxes (§§ 401 — 701-701-41) › Chapter 55 - Attachment, Sale, and Redemption of Property (§§ 501 — 522) › § 504 - Sale of personal property for taxes; exemptions | The sale of personal property for the payment of taxes shall be by public auction, and if said property is separable or divisible, there shall be sold such part or portion of said attachable personal property as is strictly necessary for the payment of all taxes, penalties or costs. An amount of property, the appraised... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-3/chapter-55/505/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 3 - Property Taxes (§§ 401 — 701-701-41)›Chapter 55 - Attachment, Sale, and Redemption of Property (§§ 501 — 522)›§ 505 - Title vested in purchaser; disposition of proceeds of s... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 3 - Property Taxes (§§ 401 — 701-701-41) › Chapter 55 - Attachment, Sale, and Redemption of Property (§§ 501 — 522) › § 505 - Title vested in purchaser; disposition of proceeds of sale | On payment of the price bid for any personal property sold, the delivery thereof, with a bill of sale, shall vest the title thereof in the purchaser. All excesses over the taxes, penalties and costs realized from such sale shall be returned by the collector or agent to the owner of the property sold, his heirs or assig... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-3/chapter-55/506/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 3 - Property Taxes (§§ 401 — 701-701-41)›Chapter 55 - Attachment, Sale, and Redemption of Property (§§ 501 — 522)›§ 506 - Attachment and sale of real property | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 3 - Property Taxes (§§ 401 — 701-701-41) › Chapter 55 - Attachment, Sale, and Redemption of Property (§§ 501 — 522) › § 506 - Attachment and sale of real property | In case it is decided to attach in first instance personal property of a delinquent taxpayer and it is insufficient to pay the taxes, penalties and costs owed by him/her to the Commonwealth of Puerto Rico; or if the taxpayer has no chattels subject to attachment and sale, the collector or agent of the district where th... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-3/chapter-55/507/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 3 - Property Taxes (§§ 401 — 701-701-41)›Chapter 55 - Attachment, Sale, and Redemption of Property (§§ 501 — 522)›§ 507 - Attachment certificate; recording | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 3 - Property Taxes (§§ 401 — 701-701-41) › Chapter 55 - Attachment, Sale, and Redemption of Property (§§ 501 — 522) › § 507 - Attachment certificate; recording | Immediately after the expiration of the terms granted by § 330 of the Political Code of this title for the payment of the taxes, in the cases where the property to be attached is immovable, the collector or agent shall prepare an attachment certificate describing the real property attached and shall cause said certific... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-3/chapter-55/508/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 3 - Property Taxes (§§ 401 — 701-701-41)›Chapter 55 - Attachment, Sale, and Redemption of Property (§§ 501 — 522)›§ 508 - Record of certificate of attachment; personnel to coope... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 3 - Property Taxes (§§ 401 — 701-701-41) › Chapter 55 - Attachment, Sale, and Redemption of Property (§§ 501 — 522) › § 508 - Record of certificate of attachment; personnel to cooperate with registrars | It shall be the duty of every registrar of property, immediately upon the receipt of said attachment certificate, to properly record it and return it to the proper collector or agent, within the term of ten (10) days, with a note from the registrar of property stating that it has been duly recorded. No fees shall be ch... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-3/chapter-55/509/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 3 - Property Taxes (§§ 401 — 701-701-41)›Chapter 55 - Attachment, Sale, and Redemption of Property (§§ 501 — 522)›§ 509 - Notice of attachment; advertisement of auction | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 3 - Property Taxes (§§ 401 — 701-701-41) › Chapter 55 - Attachment, Sale, and Redemption of Property (§§ 501 — 522) › § 509 - Notice of attachment; advertisement of auction | Once the certificate of attachment is presented for registration at the proper property registry, the collector or agent shall notify said attachment in the manner determined by § 503 of this title, to the effect that if all taxes, interest, penalties and costs owed by the owner of the attached property are not paid wi... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-3/chapter-55/510/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 3 - Property Taxes (§§ 401 — 701-701-41)›Chapter 55 - Attachment, Sale, and Redemption of Property (§§ 501 — 522)›§ 510 - Auction; notice and payment of surplus to taxpayer; eff... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 3 - Property Taxes (§§ 401 — 701-701-41) › Chapter 55 - Attachment, Sale, and Redemption of Property (§§ 501 — 522) › § 510 - Auction; notice and payment of surplus to taxpayer; effect on right of redemption | The time, place and conditions of in which said auction shall take place shall be clearly stated in said advertisement. Upon the expiration of the aforesaid period of publication, or as soon as possible after such expiration, said property shall be sold by the collector, at public auction, to the highest bidder. No bid... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-3/chapter-55/511/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 3 - Property Taxes (§§ 401 — 701-701-41)›Chapter 55 - Attachment, Sale, and Redemption of Property (§§ 501 — 522)›§ 511 - Continuance or postponement of sale | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 3 - Property Taxes (§§ 401 — 701-701-41) › Chapter 55 - Attachment, Sale, and Redemption of Property (§§ 501 — 522) › § 511 - Continuance or postponement of sale | The collector or agent may continue the sale from day to day, if in his opinion such continuation is necessary, and for good and sufficient cause may adjourn the sale for a period not exceeding sixty days, of which due notice shall be given by advertisement, in the manner provided in § 509 of this title.
History —Polit... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-3/chapter-55/512/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 3 - Property Taxes (§§ 401 — 701-701-41)›Chapter 55 - Attachment, Sale, and Redemption of Property (§§ 501 — 522)›§ 512 - Unauthorized sale; penalty | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 3 - Property Taxes (§§ 401 — 701-701-41) › Chapter 55 - Attachment, Sale, and Redemption of Property (§§ 501 — 522) › § 512 - Unauthorized sale; penalty | If any collector or agent shall sell or assist in selling any real or personal property knowing it to be exempt from attachment; or that the taxes for which it is sold have been paid; or shall knowingly and wilfully sell or assist in selling any personal or real property whatsoever for the payment of taxes to defraud t... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-3/chapter-55/513/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 3 - Property Taxes (§§ 401 — 701-701-41)›Chapter 55 - Attachment, Sale, and Redemption of Property (§§ 501 — 522)›§ 513 - Purchase by collector or agent prohibited | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 3 - Property Taxes (§§ 401 — 701-701-41) › Chapter 55 - Attachment, Sale, and Redemption of Property (§§ 501 — 522) › § 513 - Purchase by collector or agent prohibited | If any collector or agent shall, directly or indirectly, purchase any part of any real or personal property sold for the nonpayment of taxes, he and his sureties shall be liable on his official bond for all damages sustained by the owner of such property, and all such sales shall be void. In addition thereto, the offic... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-3/chapter-55/514/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 3 - Property Taxes (§§ 401 — 701-701-41)›Chapter 55 - Attachment, Sale, and Redemption of Property (§§ 501 — 522)›§ 514 - Certificate of purchase; recording vesting of title | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 3 - Property Taxes (§§ 401 — 701-701-41) › Chapter 55 - Attachment, Sale, and Redemption of Property (§§ 501 — 522) › § 514 - Certificate of purchase; recording vesting of title | Within sixty (60) days after the auction the collector shall prepare, sign and deliver to the purchaser of any real property sold for nonpayment of taxes, a certificate of purchase which shall contain the name and residence of said purchaser, the date of sale of said real property, the amount for which it is sold, a st... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-3/chapter-55/515/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 3 - Property Taxes (§§ 401 — 701-701-41)›Chapter 55 - Attachment, Sale, and Redemption of Property (§§ 501 — 522)›§ 515 - Redemption of property sold for taxes | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 3 - Property Taxes (§§ 401 — 701-701-41) › Chapter 55 - Attachment, Sale, and Redemption of Property (§§ 501 — 522) › § 515 - Redemption of property sold for taxes | Except as provided in § 510 of this title, the owner on the date of sale of any real property, hereinafter sold to another natural or juridical person or to the Commonwealth for the payment of taxes, his/her heirs or assigns, or any person who on the date of sale may have any right or interest therein, or his/her heirs... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-3/chapter-55/516/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 3 - Property Taxes (§§ 401 — 701-701-41)›Chapter 55 - Attachment, Sale, and Redemption of Property (§§ 501 — 522)›§ 516 - Notice to purchaser who cannot be found | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 3 - Property Taxes (§§ 401 — 701-701-41) › Chapter 55 - Attachment, Sale, and Redemption of Property (§§ 501 — 522) › § 516 - Notice to purchaser who cannot be found | (a) When a taxpayer whose property has been sold for the payment of taxes wishes to redeem it and is ignorant of the domicile of the person to whom it was sold, or does not find him at the domicile stated in the certificate of sale, he shall publish a notice to that effect in a newspaper of general circulation, once a ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-3/chapter-55/517/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 3 - Property Taxes (§§ 401 — 701-701-41)›Chapter 55 - Attachment, Sale, and Redemption of Property (§§ 501 — 522)›§ 517 - Procedure if purchaser refuses redemption money or cann... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 3 - Property Taxes (§§ 401 — 701-701-41) › Chapter 55 - Attachment, Sale, and Redemption of Property (§§ 501 — 522) › § 517 - Procedure if purchaser refuses redemption money or cannot be found; certificate of redemption | If the aforesaid purchaser, his heirs or assigns, refuse to accept the tender of redemption money so made, or if they cannot be located, the person who has the right to redeem the property shall pay the amount of redemption money to the internal-revenue collector in whose office the property was sold. Whereupon the col... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-3/chapter-55/518/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 3 - Property Taxes (§§ 401 — 701-701-41)›Chapter 55 - Attachment, Sale, and Redemption of Property (§§ 501 — 522)›§ 518 - Notice to purchaser of deposit of redemption money | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 3 - Property Taxes (§§ 401 — 701-701-41) › Chapter 55 - Attachment, Sale, and Redemption of Property (§§ 501 — 522) › § 518 - Notice to purchaser of deposit of redemption money | Upon the receipt of such redemption money, in the manner aforesaid, the collector shall notify the purchaser, his heirs or assigns, of the payment of such money, and shall hold the same subject to the order of said purchaser, his heirs or assigns. Such notification may be sent by registered mail to the last residence o... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-3/chapter-55/519/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 3 - Property Taxes (§§ 401 — 701-701-41)›Chapter 55 - Attachment, Sale, and Redemption of Property (§§ 501 — 522)›§ 519 - Purchase of real or personal property by Commonwealth | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 3 - Property Taxes (§§ 401 — 701-701-41) › Chapter 55 - Attachment, Sale, and Redemption of Property (§§ 501 — 522) › § 519 - Purchase of real or personal property by Commonwealth | Any personal property or real property offered at public auction for nonpayment of taxes, and not sold for lack of sufficient bids to cover all the taxes, penalties and costs on said property, may be purchased by the collector or agent in behalf of the Commonwealth of Puerto Rico in any public auction. The collector or... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-3/chapter-55/520/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 3 - Property Taxes (§§ 401 — 701-701-41)›Chapter 55 - Attachment, Sale, and Redemption of Property (§§ 501 — 522)›§ 520 - Cancellation of irregular sale to Commonwealth | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 3 - Property Taxes (§§ 401 — 701-701-41) › Chapter 55 - Attachment, Sale, and Redemption of Property (§§ 501 — 522) › § 520 - Cancellation of irregular sale to Commonwealth | When any real property has been sold for delinquent taxes and has been bid on in the name of the Commonwealth of Puerto Rico and it is afterwards discovered that, for any reason, such sale was irregular and that the owner of said property has been improperly deprived of his property the Secretary of the Treasury of Pue... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-3/chapter-57/564/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 3 - Property Taxes (§§ 401 — 701-701-41)›Chapter 57 - Exemptions from Property Taxes (§§ 551 — 631)›§ 564 - Products stored for aging—Exemption after first year | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 3 - Property Taxes (§§ 401 — 701-701-41) › Chapter 57 - Exemptions from Property Taxes (§§ 551 — 631) › § 564 - Products stored for aging—Exemption after first year | For the purpose of stimulating the improvement in their quality, there are hereby exempted from the payment of property taxes during all the fiscal years following the first in which they have been stored for aging, those products with respect to which it has been scientifically recognized that aging improves their qua... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-3/chapter-57/565/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 3 - Property Taxes (§§ 401 — 701-701-41)›Chapter 57 - Exemptions from Property Taxes (§§ 551 — 631)›§ 565 - Products stored for aging—Classification of eligible products | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 3 - Property Taxes (§§ 401 — 701-701-41) › Chapter 57 - Exemptions from Property Taxes (§§ 551 — 631) › § 565 - Products stored for aging—Classification of eligible products | No product shall be declared to be scientifically recognized among those whose quality is improved through the aging process, until said declaration has been made by the Secretary of the Treasury of Puerto Rico through administrative order to that effect.
History —May 5, 1945, No. 53, p. 200, § 2. |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-3/chapter-57/566/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 3 - Property Taxes (§§ 401 — 701-701-41)›Chapter 57 - Exemptions from Property Taxes (§§ 551 — 631)›§ 566 - Products stored for aging—Control of storage; identification of produ... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 3 - Property Taxes (§§ 401 — 701-701-41) › Chapter 57 - Exemptions from Property Taxes (§§ 551 — 631) › § 566 - Products stored for aging—Control of storage; identification of products | There shall only be considered as stored for aging purposes those products whose storage may be controlled at all times by the Secretary of the Treasury of Puerto Rico and may be identified by him at any moment.
History —May 5, 1945, No. 53, p. 200, § 3. |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-3/chapter-57/567/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 3 - Property Taxes (§§ 401 — 701-701-41)›Chapter 57 - Exemptions from Property Taxes (§§ 551 — 631)›§ 567 - Products stored for aging—Products stored prior to May 5, 1945 | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 3 - Property Taxes (§§ 401 — 701-701-41) › Chapter 57 - Exemptions from Property Taxes (§§ 551 — 631) › § 567 - Products stored for aging—Products stored prior to May 5, 1945 | The products which have been stored for aging purposes prior to the taking effect of this act and which, in accordance with the terms hereof, fill and have filled for not less than one (1) year prior to said effectiveness, the requirements herein established for the exemption herein granted, should they have paid prope... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-3/chapter-57/568/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 3 - Property Taxes (§§ 401 — 701-701-41)›Chapter 57 - Exemptions from Property Taxes (§§ 551 — 631)›§ 568 - Products stored for aging—Definition of eligible products | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 3 - Property Taxes (§§ 401 — 701-701-41) › Chapter 57 - Exemptions from Property Taxes (§§ 551 — 631) › § 568 - Products stored for aging—Definition of eligible products | Products stored for aging purposes shall be understood to be:
(a) Those with respect to which, at the time of their storage, a statement is delivered to the Secretary of the Treasury of Puerto Rico containing a detail and description thereof, stating that they are stored to be aged and placing them under his control, i... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-3/chapter-57/569/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 3 - Property Taxes (§§ 401 — 701-701-41)›Chapter 57 - Exemptions from Property Taxes (§§ 551 — 631)›§ 569 - Products stored for aging—Regulations | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 3 - Property Taxes (§§ 401 — 701-701-41) › Chapter 57 - Exemptions from Property Taxes (§§ 551 — 631) › § 569 - Products stored for aging—Regulations | The Secretary of the Treasury of Puerto Rico is hereby empowered to issue the rules or regulations necessary to enforce the provisions of §§ 564—569 of this title.
History —May 5, 1945, No. 53, p. 200, § 6. |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-3/chapter-57/631/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 3 - Property Taxes (§§ 401 — 701-701-41)›Chapter 57 - Exemptions from Property Taxes (§§ 551 — 631)›§ 631 - Olympic Trust | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 3 - Property Taxes (§§ 401 — 701-701-41) › Chapter 57 - Exemptions from Property Taxes (§§ 551 — 631) › § 631 - Olympic Trust | (a) All personal and real property, including the land, buildings, equipment, accessories and vehicles owned or acquired in the future by the Olympic Trust, including the Casa Olímpica and the sports and recreational center known as the Germán Rickehoff Albergue Olímpico of Puerto Rico is hereby exempted from the payme... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-5/chapter-91/881/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 5 - Inheritance and Gift Taxes (§§ 881 — 906)›Chapter 91 - Inheritance and Gift Taxes (§§ 881 — 906)›§ 881 - Definitions | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 5 - Inheritance and Gift Taxes (§§ 881 — 906) › Chapter 91 - Inheritance and Gift Taxes (§§ 881 — 906) › § 881 - Definitions | As used in §§ 881—905 of this title:
(a) Gift. — Includes the purely gratuitous, the onerous, and the remunerative gift, as defined by the Civil Code of Puerto Rico.
When a property is transferred for less than its fair value, either in money or money’s worth, or by exchange, the excess of the fair value of said proper... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-5/chapter-91/882/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 5 - Inheritance and Gift Taxes (§§ 881 — 906)›Chapter 91 - Inheritance and Gift Taxes (§§ 881 — 906)›§ 882 - Definitions—Additional definitions | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 5 - Inheritance and Gift Taxes (§§ 881 — 906) › Chapter 91 - Inheritance and Gift Taxes (§§ 881 — 906) › § 882 - Definitions—Additional definitions | In the present act the word “person” shall be construed to include the plural as well as the singular, corporations as well as partnerships, associations of all kinds and private persons; the word “property” shall be construed to include both real and personal estate, and any form of interest therein, including life in... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-5/chapter-91/883/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 5 - Inheritance and Gift Taxes (§§ 881 — 906)›Chapter 91 - Inheritance and Gift Taxes (§§ 881 — 906)›§ 883 - Computation of tax | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 5 - Inheritance and Gift Taxes (§§ 881 — 906) › Chapter 91 - Inheritance and Gift Taxes (§§ 881 — 906) › § 883 - Computation of tax | There shall be levied and collected on the recipient of every taxable gift, and the latter shall pay, a tax at the rates set forth in § 884 of this title. The following method shall be followed in computing the said tax:
(a) To the first gift received by the recipient (1) shall be applied the rates set forth in § 884 o... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-5/chapter-91/884/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 5 - Inheritance and Gift Taxes (§§ 881 — 906)›Chapter 91 - Inheritance and Gift Taxes (§§ 881 — 906)›§ 884 - Tax rates | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 5 - Inheritance and Gift Taxes (§§ 881 — 906) › Chapter 91 - Inheritance and Gift Taxes (§§ 881 — 906) › § 884 - Tax rates | The tax rates to be collected under the provisions of § 883 of this title shall be the following:
The tentative tax or the tax credit, as If the accumulated gifts are: the case may be, shall be: Not over $2,000 5% of the accumulated gifts Over $2,000 but not over 4,000 $100 plus 7% of the excess over $2,000 Over 4,000 ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-5/chapter-91/885/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 5 - Inheritance and Gift Taxes (§§ 881 — 906)›Chapter 91 - Inheritance and Gift Taxes (§§ 881 — 906)›§ 885 - Tax rate for corporations | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 5 - Inheritance and Gift Taxes (§§ 881 — 906) › Chapter 91 - Inheritance and Gift Taxes (§§ 881 — 906) › § 885 - Tax rate for corporations | If either the donor or recipient is a corporation (other than a corporation organized for a public or charitable purpose, no part of whose profits accrues to the benefits of any individual), there shall be levied in lieu of the tax imposed by § 884 of this title a tax of sixty percent (60%) of the net amount of such gi... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-5/chapter-91/886/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 5 - Inheritance and Gift Taxes (§§ 881 — 906)›Chapter 91 - Inheritance and Gift Taxes (§§ 881 — 906)›§ 886 - Exemptions | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 5 - Inheritance and Gift Taxes (§§ 881 — 906) › Chapter 91 - Inheritance and Gift Taxes (§§ 881 — 906) › § 886 - Exemptions | (a) There shall be exempt from taxation under §§ 881—905 of this title, and excluded from the total of taxable gifts: (1) the first thousand (1,000) dollars of the total gifts received by the recipient; (2) the first five thousand (5,000) dollars of the total gifts received by a recipient who is the spouse of the donor... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-5/chapter-91/887/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 5 - Inheritance and Gift Taxes (§§ 881 — 906)›Chapter 91 - Inheritance and Gift Taxes (§§ 881 — 906)›§ 887 - Credits against tax | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 5 - Inheritance and Gift Taxes (§§ 881 — 906) › Chapter 91 - Inheritance and Gift Taxes (§§ 881 — 906) › § 887 - Credits against tax | (a) Foreign taxes. — There shall be allowed as a credit against the tax imposed by § 883 of this title the amount of any succession, inheritance, or transfer tax imposed by the Government of the United States of America or any other foreign government; Provided, That if such tax is imposed by reason of the property tra... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-5/chapter-91/888/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 5 - Inheritance and Gift Taxes (§§ 881 — 906)›Chapter 91 - Inheritance and Gift Taxes (§§ 881 — 906)›§ 888 - Returns | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 5 - Inheritance and Gift Taxes (§§ 881 — 906) › Chapter 91 - Inheritance and Gift Taxes (§§ 881 — 906) › § 888 - Returns | (a) Living donors. — Every donor making any gift of more than one thousand (1,000) dollars (or any gift which brings the total of such gift made to any one person since the beginning of the calendar year, or since the previous return with respect to such person, if later, to more than one thousand (1,000) dollars [)], ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-5/chapter-91/889/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 5 - Inheritance and Gift Taxes (§§ 881 — 906)›Chapter 91 - Inheritance and Gift Taxes (§§ 881 — 906)›§ 889 - Time for payment of tax | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 5 - Inheritance and Gift Taxes (§§ 881 — 906) › Chapter 91 - Inheritance and Gift Taxes (§§ 881 — 906) › § 889 - Time for payment of tax | (a) Gifts to non-residents. — Any resident donor intending to make a gift to a non-resident shall inform the Secretary of the Treasury of this intention not less than thirty (30) days in advance of the intended transfer, setting forth the name, address, and age of the intended recipient and the value of the gift to be ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-5/chapter-91/890/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 5 - Inheritance and Gift Taxes (§§ 881 — 906)›Chapter 91 - Inheritance and Gift Taxes (§§ 881 — 906)›§ 890 - Return of assets and liabilities; presumption of gift | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 5 - Inheritance and Gift Taxes (§§ 881 — 906) › Chapter 91 - Inheritance and Gift Taxes (§§ 881 — 906) › § 890 - Return of assets and liabilities; presumption of gift | (a) Whenever in the judgment of the Secretary of the Treasury it is necessary for the proper administration of this tax, he may require any person, by notice for the purpose, to make a return of his assets and liabilities, in such detail and in such form as the Secretary of the Treasury may require, as of such date as ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-5/chapter-91/891/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 5 - Inheritance and Gift Taxes (§§ 881 — 906)›Chapter 91 - Inheritance and Gift Taxes (§§ 881 — 906)›§ 891 - Recording of transfers; presumption of gift | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 5 - Inheritance and Gift Taxes (§§ 881 — 906) › Chapter 91 - Inheritance and Gift Taxes (§§ 881 — 906) › § 891 - Recording of transfers; presumption of gift | (a) Transfers to be recorded. — Every person who transfers any share, right, interest or other valuable intangible, transmissible by endorsement or by delivery, to any child, descendant, relative or other natural object of his bounty, shall within ten (10) days thereof or within ninety (90) days after the approval of t... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-5/chapter-91/892/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 5 - Inheritance and Gift Taxes (§§ 881 — 906)›Chapter 91 - Inheritance and Gift Taxes (§§ 881 — 906)›§ 892 - Compensation of administrator, executor, or trustee taxable | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 5 - Inheritance and Gift Taxes (§§ 881 — 906) › Chapter 91 - Inheritance and Gift Taxes (§§ 881 — 906) › § 892 - Compensation of administrator, executor, or trustee taxable | The perquisites, compensation or salary of any administrator, executor or trustee, whether fixed by the testator or by a competent court, or whether from a residuary legacy, shall be subject to the aforesaid tax in the same manner as if said perquisites, compensation or salary were a bequest or a legacy, and the age of... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-5/chapter-91/893/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 5 - Inheritance and Gift Taxes (§§ 881 — 906)›Chapter 91 - Inheritance and Gift Taxes (§§ 881 — 906)›§ 893 - Notification of death | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 5 - Inheritance and Gift Taxes (§§ 881 — 906) › Chapter 91 - Inheritance and Gift Taxes (§§ 881 — 906) › § 893 - Notification of death | It shall be the duty of every administrator, executor, or trustee, or of any one of them acting in Puerto Rico, and of every ancillary administrator, agent, or person lawfully authorized to administer the estate or any portion thereof in Puerto Rico, to transmit to the Secretary of the Treasury of Puerto Rico, within t... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-5/chapter-91/894/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 5 - Inheritance and Gift Taxes (§§ 881 — 906)›Chapter 91 - Inheritance and Gift Taxes (§§ 881 — 906)›§ 894 - Sale or mortgage of estate to pay property and inheritance taxes | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 5 - Inheritance and Gift Taxes (§§ 881 — 906) › Chapter 91 - Inheritance and Gift Taxes (§§ 881 — 906) › § 894 - Sale or mortgage of estate to pay property and inheritance taxes | Whenever any heir, mandatary, or legatee, has no money in cash wherewith to pay property taxes on inherited properties, or to pay the inheritance tax levied by this act, the Secretary of the Treasury of Puerto Rico is hereby authorized to permit the executor, administrator or trustee, through the proper legal procedure... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-5/chapter-91/895/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 5 - Inheritance and Gift Taxes (§§ 881 — 906)›Chapter 91 - Inheritance and Gift Taxes (§§ 881 — 906)›§ 895 - Appraisal of estates | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 5 - Inheritance and Gift Taxes (§§ 881 — 906) › Chapter 91 - Inheritance and Gift Taxes (§§ 881 — 906) › § 895 - Appraisal of estates | Whenever so ordered by the Secretary of the Treasury, all estates of decedents and all estates granted or the object of a grant, as the case may be, shall be appraised at their market value as of the date of the death or of the grant.
History —Aug. 29, 1925, No. 99, p. 790, § 6; Apr. 27, 1933, No. 20, p. 232, § 2; Apr.... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-5/chapter-91/896/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 5 - Inheritance and Gift Taxes (§§ 881 — 906)›Chapter 91 - Inheritance and Gift Taxes (§§ 881 — 906)›§ 896 - Determination of tax; administrative and judicial review | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 5 - Inheritance and Gift Taxes (§§ 881 — 906) › Chapter 91 - Inheritance and Gift Taxes (§§ 881 — 906) › § 896 - Determination of tax; administrative and judicial review | The Secretary of the Treasury shall, by registered mail, notify the administrator, executor, trustee, or grantor, as the case may be, of the appraisal of the said estates and of the tax he may determine, and any of them may, within the thirty (30) days following the mailing date of said notice, or within such extension... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-5/chapter-91/897/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 5 - Inheritance and Gift Taxes (§§ 881 — 906)›Chapter 91 - Inheritance and Gift Taxes (§§ 881 — 906)›§ 897 - Appraiser forbidden to take fee or reward; penalty | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 5 - Inheritance and Gift Taxes (§§ 881 — 906) › Chapter 91 - Inheritance and Gift Taxes (§§ 881 — 906) › § 897 - Appraiser forbidden to take fee or reward; penalty | It shall be a misdemeanor on the part of any appraiser to take any fee or reward from any executor, administrator, trustee, heir, legatee, relative or beneficiary of any decedent, and, upon conviction of such offense, said appraiser shall be fined not more than five hundred (500) dollars, or shall be imprisoned for not... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-5/chapter-91/898/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 5 - Inheritance and Gift Taxes (§§ 881 — 906)›Chapter 91 - Inheritance and Gift Taxes (§§ 881 — 906)›§ 898 - Payment of taxes; lien; sale of property | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 5 - Inheritance and Gift Taxes (§§ 881 — 906) › Chapter 91 - Inheritance and Gift Taxes (§§ 881 — 906) › § 898 - Payment of taxes; lien; sale of property | All taxes imposed under § 883 of this title shall be paid into the Treasury of Puerto Rico by the administrators, executors, trustees, or other persons administering the estate charged with said taxes; and all such administrators, executors, trustees, or persons shall be liable for such taxes, with interest, as hereina... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-5/chapter-91/899/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 5 - Inheritance and Gift Taxes (§§ 881 — 906)›Chapter 91 - Inheritance and Gift Taxes (§§ 881 — 906)›§ 899 - Deduction or collection of tax by administrator, etc | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 5 - Inheritance and Gift Taxes (§§ 881 — 906) › Chapter 91 - Inheritance and Gift Taxes (§§ 881 — 906) › § 899 - Deduction or collection of tax by administrator, etc | The administrator, executor, trustee or other person administering any estate subject to the tax hereinbefore provided, shall deduct the corresponding tax, as provided in § 883 of this title, from any portion or share in the distribution of such estate, which may be paid in money; and for any portion, share or legacy w... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-5/chapter-91/900/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 5 - Inheritance and Gift Taxes (§§ 881 — 906)›Chapter 91 - Inheritance and Gift Taxes (§§ 881 — 906)›§ 900 - Special tax receipts issued to administrator, etc | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 5 - Inheritance and Gift Taxes (§§ 881 — 906) › Chapter 91 - Inheritance and Gift Taxes (§§ 881 — 906) › § 900 - Special tax receipts issued to administrator, etc | It shall be the duty of the Secretary of the Treasury to issue to the administrator, executor, trustee or person administering any estate subject to the tax provided in § 883 of this title, upon the payment of said tax upon such property, special tax receipts therefor in triplicate for use in the transfer of said prope... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-5/chapter-91/901/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 5 - Inheritance and Gift Taxes (§§ 881 — 906)›Chapter 91 - Inheritance and Gift Taxes (§§ 881 — 906)›§ 901 - Proceedings without tax receipts; prohibited | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 5 - Inheritance and Gift Taxes (§§ 881 — 906) › Chapter 91 - Inheritance and Gift Taxes (§§ 881 — 906) › § 901 - Proceedings without tax receipts; prohibited | Except in such special cases as are determined in § 894 of this title, and except when, in the judgment of the Secretary of the Treasury, the taxpayer may sufficiently guarantee the taxes on gifts or inheritance imposed by this act, no court shall approve the partition or distribution of the estate of any decedent nor ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-5/chapter-91/902/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 5 - Inheritance and Gift Taxes (§§ 881 — 906)›Chapter 91 - Inheritance and Gift Taxes (§§ 881 — 906)›§ 902 - Inspection of records and archives | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 5 - Inheritance and Gift Taxes (§§ 881 — 906) › Chapter 91 - Inheritance and Gift Taxes (§§ 881 — 906) › § 902 - Inspection of records and archives | The records and archives of courts, registrars of property, notaries public, and of municipal or other local governments, shall at all times be open and accessible to assessors, inspectors and other public officials engaged in the performance of their official duties under the provisions of this act.
History —Aug. 29, ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-5/chapter-91/903/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 5 - Inheritance and Gift Taxes (§§ 881 — 906)›Chapter 91 - Inheritance and Gift Taxes (§§ 881 — 906)›§ 903 - Delivery and deposit of tax moneys | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 5 - Inheritance and Gift Taxes (§§ 881 — 906) › Chapter 91 - Inheritance and Gift Taxes (§§ 881 — 906) › § 903 - Delivery and deposit of tax moneys | All moneys, taxes or income of any kind received by the collector designated hereunder shall be wholly delivered to the Secretary of the Treasury of Puerto Rico, such sums to be deposited at the time and in the manner prescribed.
History —Aug. 29, 1925, No. 99, p. 790, § 16; Apr. 12, 1946, No. 303, p. 782, § 15, retroa... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-5/chapter-91/904/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 5 - Inheritance and Gift Taxes (§§ 881 — 906)›Chapter 91 - Inheritance and Gift Taxes (§§ 881 — 906)›§ 904 - Rules, regulations, and decisions | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 5 - Inheritance and Gift Taxes (§§ 881 — 906) › Chapter 91 - Inheritance and Gift Taxes (§§ 881 — 906) › § 904 - Rules, regulations, and decisions | The Secretary of the Treasury shall prescribe and promulgate all needful rules and regulations for the enforcement of §§ 881—905 of this title. The Secretary of the Treasury may prescribe the extent, if any, to which any ruling, regulations, or Treasury decision, relating to §§ 881—905 of this title, shall be applied w... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-5/chapter-91/905/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 5 - Inheritance and Gift Taxes (§§ 881 — 906)›Chapter 91 - Inheritance and Gift Taxes (§§ 881 — 906)›§ 905 - Application of other laws | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 5 - Inheritance and Gift Taxes (§§ 881 — 906) › Chapter 91 - Inheritance and Gift Taxes (§§ 881 — 906) › § 905 - Application of other laws | All administrative or special provisions of law, including the laws relating to the assessment and collection of taxes, in so far as applicable and not inconsistent with the provisions of Act Apr. 12, 1946, No. 303, §§ 881—905 of this title, shall be extended to and made a part of said Act.
Specifically, but without be... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-5/chapter-91/906/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 5 - Inheritance and Gift Taxes (§§ 881 — 906)›Chapter 91 - Inheritance and Gift Taxes (§§ 881 — 906)›§ 906 - Tax-exemption letter | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 5 - Inheritance and Gift Taxes (§§ 881 — 906) › Chapter 91 - Inheritance and Gift Taxes (§§ 881 — 906) › § 906 - Tax-exemption letter | The Secretary of the Treasury of the Commonwealth of Puerto Rico is hereby empowered to issue a tax-exemption letter in those cases in which the inheritance tax corresponding to heirs of persons deceased between January 31, 1901, and March 22, 1946, does not exceed twenty-five (25) dollars.
History —May 30, 1969, No. 1... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-7/part-iii/chapter-176/1781/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 7 - Spirits and Alcoholic Beverages (§§ 1471 — 1821)›PART III - General Provisions (§§ 1661 — 1821)›Chapter 176 - Beer (§§ 1781 — 1786)›§ 1781 - Definitions | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 7 - Spirits and Alcoholic Beverages (§§ 1471 — 1821) › PART III - General Provisions (§§ 1661 — 1821) › Chapter 176 - Beer (§§ 1781 — 1786) › § 1781 - Definitions | In construing this chapter, the following terms shall have the meanings stated below:
(a) Beer and other malt beverages. — Means any beverage made by the alcoholic fermentation of an infusion in potable water of malt, or of barley or its derivatives, or of any other substitute, with or without the addition of other cer... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-7/part-iii/chapter-176/1782/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 7 - Spirits and Alcoholic Beverages (§§ 1471 — 1821)›PART III - General Provisions (§§ 1661 — 1821)›Chapter 176 - Beer (§§ 1781 — 1786)›§ 1782 - Use of beer concentrate or deriv... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 7 - Spirits and Alcoholic Beverages (§§ 1471 — 1821) › PART III - General Provisions (§§ 1661 — 1821) › Chapter 176 - Beer (§§ 1781 — 1786) › § 1782 - Use of beer concentrate or derivative | No person in Puerto Rico, whether holding a beer manufacturer’s license or not, shall manufacture beer concentrate or engage in the reconstitution of beer using therefor any kind of beer concentrate or derivative thereof.
History —June 29, 1964, No. 120, p. 383, § 2. |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-7/part-iii/chapter-176/1783/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 7 - Spirits and Alcoholic Beverages (§§ 1471 — 1821)›PART III - General Provisions (§§ 1661 — 1821)›Chapter 176 - Beer (§§ 1781 — 1786)›§ 1783 - Use, transfer or acquisition of ... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 7 - Spirits and Alcoholic Beverages (§§ 1471 — 1821) › PART III - General Provisions (§§ 1661 — 1821) › Chapter 176 - Beer (§§ 1781 — 1786) › § 1783 - Use, transfer or acquisition of beer concentrate | No beer manufacturer, wholesaler or retailer, nor any other person may use, transfer or acquire in Puerto Rico beer concentrate, as said term is defined in this chapter.
History —June 29, 1964, No. 120, p. 383, § 3. |
Subsets and Splits
Unemployment Word Count by State
Calculates the total word count of documents related to unemployment in each state, revealing insights into the volume of unemployment-related content by location.
CO Title 8 Word Count
Calculates the total number of words in the content of entries related to 'Title 8' in Colorado, providing insight into the volume of text data available for that specific category and state.