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https://law.justia.com/codes/puerto-rico/title-twenty/chapter-116/6030/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY - Examining Boards and Professional Colleges (§§ 1 — 6033)›Chapter 116 - Roof Waterproofing, Coating and Repair Contractors Board (§§ 6021 — 6033)›§ 6030 - License—Denial, suspension or revocation | 2023 Laws of Puerto Rico › TITLE TWENTY - Examining Boards and Professional Colleges (§§ 1 — 6033) › Chapter 116 - Roof Waterproofing, Coating and Repair Contractors Board (§§ 6021 — 6033) › § 6030 - License—Denial, suspension or revocation | The Board may deny, suspend or revoke a license, upon notice, or hearing, to any natural person who:
(a) Has practiced or is practicing as a roof waterproofing, coating or repair contractor without having met the requirements of the Department of Consumer Affairs of Puerto Rico and/or the Board.
(b) Was found guilty of... |
https://law.justia.com/codes/puerto-rico/title-twenty/chapter-116/6030a/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY - Examining Boards and Professional Colleges (§§ 1 — 6033)›Chapter 116 - Roof Waterproofing, Coating and Repair Contractors Board (§§ 6021 — 6033)›§ 6030a - Department of Consumer Affairs—Powers and duties | 2023 Laws of Puerto Rico › TITLE TWENTY - Examining Boards and Professional Colleges (§§ 1 — 6033) › Chapter 116 - Roof Waterproofing, Coating and Repair Contractors Board (§§ 6021 — 6033) › § 6030a - Department of Consumer Affairs—Powers and duties | (a) To include roof waterproofing, coating and repair contractors into the Contractor Register. This register shall be available for review by any person so interested. Said registration shall be revised periodically at terms not to exceed three (3) months, in order to include in the Register the determinations by the ... |
https://law.justia.com/codes/puerto-rico/title-twenty/chapter-116/6031/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY - Examining Boards and Professional Colleges (§§ 1 — 6033)›Chapter 116 - Roof Waterproofing, Coating and Repair Contractors Board (§§ 6021 — 6033)›§ 6031 - Administrative and judicial procedure | 2023 Laws of Puerto Rico › TITLE TWENTY - Examining Boards and Professional Colleges (§§ 1 — 6033) › Chapter 116 - Roof Waterproofing, Coating and Repair Contractors Board (§§ 6021 — 6033) › § 6031 - Administrative and judicial procedure | The Board shall establish administrative regulations pursuant to the requirements established in §§ 2101 et seq. of Title 3, known as the “Uniform Administrative Procedures Act of Puerto Rico”.
History —Sept. 1, 2000, No. 281, § 13, renumbered as § 14 on Oct. 13, 2004, No. 551, § 5, eff. 120 days after Oct. 13, 2004. |
https://law.justia.com/codes/puerto-rico/title-twenty/chapter-116/6032/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY - Examining Boards and Professional Colleges (§§ 1 — 6033)›Chapter 116 - Roof Waterproofing, Coating and Repair Contractors Board (§§ 6021 — 6033)›§ 6032 - Penalties; exemptions | 2023 Laws of Puerto Rico › TITLE TWENTY - Examining Boards and Professional Colleges (§§ 1 — 6033) › Chapter 116 - Roof Waterproofing, Coating and Repair Contractors Board (§§ 6021 — 6033) › § 6032 - Penalties; exemptions | Any roof waterproofing, coating and repair contractor to whom the Board has not granted a license to practice in Puerto Rico as a contractor of the services regulated herein or in any way misrepresents him/herself as such, or uses words, letters, phrases, abbreviations or insignias that may identify him or her as a roo... |
https://law.justia.com/codes/puerto-rico/title-twenty/chapter-116/6033/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY - Examining Boards and Professional Colleges (§§ 1 — 6033)›Chapter 116 - Roof Waterproofing, Coating and Repair Contractors Board (§§ 6021 — 6033)›§ 6033 - Administrative sanctions | 2023 Laws of Puerto Rico › TITLE TWENTY - Examining Boards and Professional Colleges (§§ 1 — 6033) › Chapter 116 - Roof Waterproofing, Coating and Repair Contractors Board (§§ 6021 — 6033) › § 6033 - Administrative sanctions | Any violation of the provisions of this chapter shall be punished by the imposition of an administrative fine of up to a maximum of ten thousand dollars ($10,000) per infraction, as provided by §§ 2101 et seq. of Title 3, by the Department of Consumer Affairs. The amounts of money collected on account of said fines sha... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-3/chapter-71/651/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 3 - General Provisions (§§ 621-639 — 1100a)›Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y)›§ 651 - Short title | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y) › § 651 - Short title | Sections 651–652y of this title may be cited as the “Municipal License Tax Act”, and shall be applicable to all the municipalities existing at present and to those that may be created in the future pursuant to the provisions of the Constitution of the Commonwealth of Puerto Rico.
History —July 10, 1974, No. 113, Part 1... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-3/chapter-71/651a/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 3 - General Provisions (§§ 621-639 — 1100a)›Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y)›§ 651a - Definitions | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y) › § 651a - Definitions | (a) As used in §§ 651-651y of this title unless manifestly incompatible with the purposes thereof:
(1) Finance Director.— Means the municipal official appointed by the mayor and confirmed by the legislature, who shall have the responsibility for the collection, deposit, control, custody and disbursement of municipal fu... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-3/chapter-71/651b/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 3 - General Provisions (§§ 621-639 — 1100a)›Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y)›§ 651b - Authority to levy license taxes | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y) › § 651b - Authority to levy license taxes | Municipal legislatures of all the municipalities of the Commonwealth of Puerto Rico are hereby authorized to levy and collect, pursuant to the provisions of §§ 651–652y of this title, on and from every person engaged in the rendering of any service, or in the sale of any goods, financial business and/or any industry or... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-3/chapter-71/651c/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 3 - General Provisions (§§ 621-639 — 1100a)›Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y)›§ 651c - Businesses and industries subject to license tax | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y) › § 651c - Businesses and industries subject to license tax | From July 1, 1992, every person engaged for profit, in the rendering of any service, in the sale of goods, in any financial business, or in any industry or business in the municipalities of the Commonwealth of Puerto Rico, shall be subject to the payment of a license tax, except as otherwise provided in §§ 651–652y of ... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-3/chapter-71/651d/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 3 - General Provisions (§§ 621-639 — 1100a)›Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y)›§ 651d - License tax rates | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y) › § 651d - License tax rates | (a) There shall be levied on and collected from every person engaged in any financial business a license tax which in no case shall exceed one point five percent (1.5%) of its volume of business attributable to operations in the municipality levying the tax authorized, except as otherwise provided in §§ 651–652y of thi... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-3/chapter-71/651e/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 3 - General Provisions (§§ 621-639 — 1100a)›Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y)›§ 651e - Industries and businesses subject to more than one license tax | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y) › § 651e - Industries and businesses subject to more than one license tax | Any person who within the same municipality engages in industries or businesses subject to different license-tax rates shall pay separately the total basis of the volume of business of each industry or business and at the rate prescribed for each industry or business, as the case may be.
History —July 10, 1974, No. 113... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-3/chapter-71/651f/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 3 - General Provisions (§§ 621-639 — 1100a)›Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y)›§ 651f - Computation of license tax | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y) › § 651f - Computation of license tax | (a) The municipal license tax levied by authority of §§ 651–652y of this title shall be computed by the person subject to the tax, based on the volume of business concluded in the accounting year within the immediately preceding calendar year. The accounting year shall be the same as that used to prepare and render the... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-3/chapter-71/651g/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 3 - General Provisions (§§ 621-639 — 1100a)›Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y)›§ 651g - Assignments | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y) › § 651g - Assignments | If a person subject to the license tax authorized by §§ 651–652y of this title assumes or acquires control, after this act takes effect, of the activities of another person subject to the license tax levied under §§ 651–652y of this title, as assignee, trustee, representative or otherwise, the volume of business of the... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-3/chapter-71/651h/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 3 - General Provisions (§§ 621-639 — 1100a)›Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y)›§ 651h - Exemptions | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y) › § 651h - Exemptions | The following shall be exempted from the payment of the license tax levied by authority of law:
(1) Any business or industry executed or operated by and for any agency, subdivision or instrumentality of the federal or Commonwealth Government and its municipalities. This exemption shall not include the sugar or molasses... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-3/chapter-71/651i/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 3 - General Provisions (§§ 621-639 — 1100a)›Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y)›§ 651i - Requirement of audited financial statements for business volume tax re... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y) › § 651i - Requirement of audited financial statements for business volume tax returns | (a) Date for statement.—
(1) General rule.— On or before the effective date of this act, any person, or his/her authorized agent, subject to the payment of the license tax shall be bound to file a statement of the volume of business, as provided in §§ 651–652y of this title, on or before five (5) working days subsequen... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-3/chapter-71/651j/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 3 - General Provisions (§§ 621-639 — 1100a)›Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y)›§ 651j - Payment of license tax | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y) › § 651j - Payment of license tax | All persons subject to the payment of the license tax imposed by §§ 651–652y of this title shall pay to the official tax collectors of the municipalities in which their businesses or industries are located, the license tax authorized to be levied by §§ 651–652y of this title. Said license tax shall be paid in advance w... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-3/chapter-71/651k/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 3 - General Provisions (§§ 621-639 — 1100a)›Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y)›§ 651k - Certificate and payment of license tax | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y) › § 651k - Certificate and payment of license tax | Once the first installment of the license tax levied by §§ 651–652y of this title is paid, the Finance Director of the municipality which levies the tax shall extend a permanent number to the person, which shall be inscribed on the license duly signed by said Finance Director, or the official designated by him, as evid... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-3/chapter-71/651l/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 3 - General Provisions (§§ 621-639 — 1100a)›Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y)›§ 651l - Starting industries or businesses subject to license tax | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y) › § 651l - Starting industries or businesses subject to license tax | Any person who commences any industry or business subject to the payment of a license tax shall notify the finance director of the corresponding municipality no later than thirty (30) days after commencing such activity. The finance director shall extend a tax-free provisional license for the semester corresponding to ... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-3/chapter-71/651m/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 3 - General Provisions (§§ 621-639 — 1100a)›Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y)›§ 651m - Authorization to furnish information | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y) › § 651m - Authorization to furnish information | The Secretary of the Treasury and any other agency or instrumentality of the Commonwealth of Puerto Rico are hereby authorized to furnish the Finance Director or the Official Collector at their request, such information from the income tax returns or any other documents, that may be needed to determine the municipal li... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-3/chapter-71/651n/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 3 - General Provisions (§§ 621-639 — 1100a)›Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y)›§ 651n - Assessment and collection of deficiency—Definition of terms | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y) › § 651n - Assessment and collection of deficiency—Definition of terms | (a) Deficiency.— As used in §§ 651–652y of this title with respect to the license tax levied thereby “deficiency” means the amount by which the tax which is authorized to be levied and collected exceeds:
(1) The sum of:
(A) The amount declared as tax by the person in his tax return, if said person filed a return and de... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-3/chapter-71/651o/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 3 - General Provisions (§§ 621-639 — 1100a)›Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y)›§ 651o - Assessment and collection of deficiency—Proceedings generally | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y) › § 651o - Assessment and collection of deficiency—Proceedings generally | (a) Notice of deficiency and resources of the person.— Except as otherwise provided in §§ 651–652y of this title:
(1) If the Finance Director determines that a person has a deficiency with regard to the license tax imposed by authority of §§ 651–652y of this title, the Finance Director shall notify the person of said d... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-3/chapter-71/651p/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 3 - General Provisions (§§ 621-639 — 1100a)›Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y)›§ 651p - Assessment and collection of deficiency—Assessment of tax in jeopardy | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y) › § 651p - Assessment and collection of deficiency—Assessment of tax in jeopardy | (a) Power to assess.— If the Finance Director believes that the assessment or collection of a deficiency is in jeopardy due to delay, he shall immediately assess said deficiency together with all the interest, additional amounts or tax additions provided by §§ 651–652y of this title, and shall notify and demand payment... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-3/chapter-71/651q/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 3 - General Provisions (§§ 621-639 — 1100a)›Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y)›§ 651q - Assessment and collection of deficiency—Bankruptcies and receiverships | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y) › § 651q - Assessment and collection of deficiency—Bankruptcies and receiverships | (a) Immediate assessment.— Whenever a person is declared bankrupt in any bankruptcy proceeding, or whenever a receiver is appointed for any person in any judicial proceeding, any deficiency (together with interest, additional amounts or additions to the license tax provided by law) determined by the Finance Director wi... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-3/chapter-71/651r/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 3 - General Provisions (§§ 621-639 — 1100a)›Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y)›§ 651r - Prescription period for assessment and collection | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y) › § 651r - Prescription period for assessment and collection | Except as provided in § 651s of this title:
(a) General rule.— The amount of license taxes levied by authority of §§ 651–652y of this title shall be assessed within four (4) years after the declaration has been submitted and no proceeding in court without assessment for the collection of said license taxes shall be com... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-3/chapter-71/651s/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 3 - General Provisions (§§ 621-639 — 1100a)›Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y)›§ 651s - Prescription period for assessment and collection—Exceptions to prescr... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y) › § 651s - Prescription period for assessment and collection—Exceptions to prescription period | (a) False declaration or lack of declaration.— In the event of a false or fraudulent declaration with the intention of evading payment of the license tax or in case of failure to submit the declaration, the tax may be assessed or a proceeding in court without assessment for the collection of said license tax may be com... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-3/chapter-71/651t/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 3 - General Provisions (§§ 621-639 — 1100a)›Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y)›§ 651t - Prescription period for assessment and collection—Interruption of pres... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y) › § 651t - Prescription period for assessment and collection—Interruption of prescription period | The prescription period provided in §§ 651r and 651s of this title for the assessment and the commencement of a constraint or suit proceeding for collection with respect to any deficiency, after notice of the final determination provided in subsection (a) of § 651o of this title has been mailed, shall be interrupted fo... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-3/chapter-71/651u/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 3 - General Provisions (§§ 621-639 — 1100a)›Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y)›§ 651u - Interest and additions to license tax—Failure to submit return | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y) › § 651u - Interest and additions to license tax—Failure to submit return | In the event of failure to submit any declaration required by §§ 651–652y of this title within the term prescribed by law or prescribed by the Finance Director pursuant to law, unless it is shown that said failure is due to reasonable cause and not to voluntary carelessness, there shall be added to the license tax: fiv... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-3/chapter-71/651v/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 3 - General Provisions (§§ 621-639 — 1100a)›Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y)›§ 651v - Interest and additions to license tax—Interest on deficiencies | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y) › § 651v - Interest and additions to license tax—Interest on deficiencies | Interest on the amount determined as deficiency shall be assessed at the same time as the deficiency, shall be paid upon notice and demand by the Finance Director, and shall be collected as part of the license tax, at the annual rate of ten percent (10%) from the date prescribed for the first installment of the license... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-3/chapter-71/651w/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 3 - General Provisions (§§ 621-639 — 1100a)›Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y)›§ 651w - Interest and additions to license tax—Addition to tax in case of defic... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y) › § 651w - Interest and additions to license tax—Addition to tax in case of deficiency | (a) Negligence.— If any portion of any deficiency shall be due to negligence or intentional disregard of the rules and regulations, but without intention to defraud, there shall be assessed five percent (5%) of the total amount of the deficiency (in addition to said deficiency) and it shall be collected and paid in the... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-3/chapter-71/651x/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 3 - General Provisions (§§ 621-639 — 1100a)›Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y)›§ 651x - Interest and additions to license tax—Additions to tax in case of defa... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y) › § 651x - Interest and additions to license tax—Additions to tax in case of default in payment | (a) License tax declared in return.—
(1) General rule.— Whenever the amount determined by the person as the license tax levied hereunder or any installment thereof or any part of said amount or installment should not be paid on or before the date prescribed for its payment, interest on the unpaid amount shall be charge... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-3/chapter-71/651y/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 3 - General Provisions (§§ 621-639 — 1100a)›Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y)›§ 651y - Interest and additions to license tax—Extension to pay license tax dec... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y) › § 651y - Interest and additions to license tax—Extension to pay license tax declared in return | If the term for the payment of the amount determined by the person as license tax or of any installment thereof be extended under the authority of § 651j of this title, there shall be charged as part of such amount, interest thereon at the annual rate of ten percent (10%) from the date on which payment should have been... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-3/chapter-71/651z/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 3 - General Provisions (§§ 621-639 — 1100a)›Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y)›§ 651z - Interest and additions to license tax—Extension to pay deficiency | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y) › § 651z - Interest and additions to license tax—Extension to pay deficiency | If the term for payment of any portion of a deficiency should be extended, there shall be charged, as part of the license tax, interest on the portion of the deficiency the payment date of which was so extended at the annual rate of ten percent (10%) for the extension period, and no other interest on said portion of th... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-3/chapter-71/652/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 3 - General Provisions (§§ 621-639 — 1100a)›Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y)›§ 652 - Interest and additions to license tax—Interest in case of assessments o... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y) › § 652 - Interest and additions to license tax—Interest in case of assessments of tax in jeopardy | In the case of an amount collected under subsection (f) of § 651p of this title interest shall be charged at the same time as said amount, and as part of the tax, at the rate of ten percent (10%) annually on said amount, from the date of notice of the assessment under subsection (a) of § 651p of this title until the da... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-3/chapter-71/652a/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 3 - General Provisions (§§ 621-639 — 1100a)›Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y)›§ 652a - Interest and additions to license tax—Bankruptcies and receiverships | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y) › § 652a - Interest and additions to license tax—Bankruptcies and receiverships | If the unpaid portion of the claim granted in a bankruptcy or receivership proceeding, as provided in § 651q of this title, is not fully paid within ten (10) days after date of notice and demand by the Finance Director, then interest shall be charged, as part of the unpaid portion of the claim, on said amount at the ra... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-3/chapter-71/652b/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 3 - General Provisions (§§ 621-639 — 1100a)›Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y)›§ 652b - Claims against assignees and trustees—Assets transferred | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y) › § 652b - Claims against assignees and trustees—Assets transferred | (a) Collection method.— The amount of the following obligations shall be assessed, collected and paid, except as hereinafter provided in this section, in the same manner and subject to the same provisions and limitations as in the case of a deficiency in the license tax levied hereunder, including the provisions coveri... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-3/chapter-71/652c/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 3 - General Provisions (§§ 621-639 — 1100a)›Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y)›§ 652c - Claims against assignees and trustees—Obligation to notify of fiduciar... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y) › § 652c - Claims against assignees and trustees—Obligation to notify of fiduciary relation | Any trustee or assignee, except a receiver appointed by authority of law, who is in possession of only a part of an individual’s property shall notify the Finance Director of his fiduciary relation or of his having become an assignee, as the case may be, within ten (10) days following the date when said relation arises... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-3/chapter-71/652d/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 3 - General Provisions (§§ 621-639 — 1100a)›Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y)›§ 652d - Claims against assignees and trustees—Notice of fiduciary relation | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y) › § 652d - Claims against assignees and trustees—Notice of fiduciary relation | (a) Person’s trustee.— Upon notifying the Finance Director that any person is acting as a trustee, said trustee shall assume the powers, rights, duties and privileges of the person with respect to a tax levied hereunder (except as otherwise specifically provided and except that the tax shall be collected from the perso... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-3/chapter-71/652e/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 3 - General Provisions (§§ 621-639 — 1100a)›Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y)›§ 652e - Excess payment of installment | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y) › § 652e - Excess payment of installment | If the person shall have paid, as an installment of the license tax, more than the amount determined as the correct amount of said installment, the excess payment shall be credited to an unpaid installment or installments, if any. If the amount already paid, whether on an installment basis or not, should exceed the amo... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-3/chapter-71/652f/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 3 - General Provisions (§§ 621-639 — 1100a)›Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y)›§ 652f - Refunds and credits | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y) › § 652f - Refunds and credits | (a) Authorization.—
(1) Excess payment.— When payment has been made in excess of any license tax levied hereunder, the amount of said excess payment shall be credited against any tax or installment thereof enforceable at that time against the persons and any balance shall be immediately refunded to the person.
(b) Limi... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-3/chapter-71/652g/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 3 - General Provisions (§§ 621-639 — 1100a)›Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y)›§ 652g - Litigation for refunds | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y) › § 652g - Litigation for refunds | (a) General rule.— If any claim for credit or refund filed by a person should be denied in whole or in part by the Finance Director, the latter shall so notify the person by registered mail and the person may appeal from said denial to the Court of First Instance by filing a complaint as provided by law within thirty (... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-3/chapter-71/652h/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 3 - General Provisions (§§ 621-639 — 1100a)›Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y)›§ 652h - Interest on excess payment | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y) › § 652h - Interest on excess payment | Credits or refunds granted administratively or judicially hereunder shall accrue interest at the annual rate of six percent (6%), computed from the date of payment of the tax object of the credit or refund and until a date prior to, and not more than, thirty (30) days before the date of the refund check, or in case of ... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-3/chapter-71/652i/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 3 - General Provisions (§§ 621-639 — 1100a)›Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y)›§ 652i - Examination of books and witnesses | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y) › § 652i - Examination of books and witnesses | (a) To determine person’s liability.— In order to determine the accuracy of any statement, or with the purpose of preparing a statement when none has been rendered, the Official Collector may examine, through any official or employee of the Finance Division of the municipality, any books, papers, records or memorandums... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-3/chapter-71/652j/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 3 - General Provisions (§§ 621-639 — 1100a)›Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y)›§ 652j - Access to public shows and spectacles | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y) › § 652j - Access to public shows and spectacles | The Official Collector or any employee of the Finance Division of the municipality designated by him/her, shall have free access to all such places where public spectacles, shows or exhibitions are held in order to verify the number of tickets and to examine and investigate any books and evidence as necessary. It shall... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-3/chapter-71/652k/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 3 - General Provisions (§§ 621-639 — 1100a)›Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y)›§ 652k - Restrictions on investigations of persons | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y) › § 652k - Restrictions on investigations of persons | No person shall be submitted to unnecessary investigations or examinations, and only one inspection of said person’s account books shall be made in each accounting year unless the person otherwise should request it, or unless the Finance Director should notify the person, in writing, after an investigation, that an add... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-3/chapter-71/652l/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 3 - General Provisions (§§ 621-639 — 1100a)›Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y)›§ 652l - Returns made officially | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y) › § 652l - Returns made officially | (a) Power of the Finance Director.— If any person fails to submit a return on the date fixed by law, the Finance Director shall prepare the return from whatever information he/she has, and from any other information he/she may obtain through testimony or otherwise.
(b) Validity of the return.— Any return so made and si... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-3/chapter-71/652m/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 3 - General Provisions (§§ 621-639 — 1100a)›Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y)›§ 652m - Power to administer oaths and take testimonies | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y) › § 652m - Power to administer oaths and take testimonies | (a) Officials and employees of the Finance Division of the municipality.— The Finance Director and every employee of the Municipal Finance Division who is authorized by him/her, is hereby empowered to administer oaths and take testimony on any phase of the application of §§ 651–652y of this title which he/she is in cha... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-3/chapter-71/652n/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 3 - General Provisions (§§ 621-639 — 1100a)›Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y)›§ 652n - Final agreements | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y) › § 652n - Final agreements | (a) Power.— The Municipal Treasurer is hereby authorized to execute agreements in writing with any person relating to the liability of said person or of the person or estate on behalf of whom or of which he/she acts, with respect to any license tax levied pursuant to §§ 651–652y of this title for any tax period.
As par... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-3/chapter-71/652o/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 3 - General Provisions (§§ 621-639 — 1100a)›Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y)›§ 652o - Compliance with summons and demands | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y) › § 652o - Compliance with summons and demands | Summons and demands issued by the Finance Director or by any employee of the Municipal Finance Division designated by him/her under the provisions of §§ 651–652y of this title to appear, testify or produce books, papers or evidences shall be complied with pursuant to the provisions of §§ 3171–3173 of Title 32.
History ... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-3/chapter-71/652p/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 3 - General Provisions (§§ 621-639 — 1100a)›Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y)›§ 652p - Prohibition on administrative review of decisions of Finance Director | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y) › § 652p - Prohibition on administrative review of decisions of Finance Director | In the absence of fraud or mathematical error, the findings of fact and the decision of the Finance Director on the merits of any claim made under or authorized by §§ 651–652y of this title, shall not be subject to review by any other administrative or accounting officer, employee or agent of a municipality of the Comm... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-3/chapter-71/652q/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 3 - General Provisions (§§ 621-639 — 1100a)›Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y)›§ 652q - Payment by check, money order or draft | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y) › § 652q - Payment by check, money order or draft | (a) Certified checks, manager’s checks, teller’s checks and money orders or drafts.—
(1) Power to receive them.— It shall be lawful for the Official Collector to receive in payment of the taxes levied under §§ 651–652y of this title, certified checks, manager’s checks and teller’s checks issued against banks and trust ... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-3/chapter-71/652r/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 3 - General Provisions (§§ 621-639 — 1100a)›Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y)›§ 652r - Lien and collection of license tax | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y) › § 652r - Lien and collection of license tax | (a) Lien.—
(1) Except as otherwise provided by law with respect to other taxes, the amount of the license taxes levied hereunder, including interest, penalties, additional amounts and tax additions, shall constitute a preferred lien in favor of the corresponding municipality on all the real property and real rights of ... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-3/chapter-71/652s/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 3 - General Provisions (§§ 621-639 — 1100a)›Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y)›§ 652s - Prohibition on proceedings to prevent assessment or collection | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y) › § 652s - Prohibition on proceedings to prevent assessment or collection | (a) License tax.— Except as provided in subsection (a) of § 651o of this title, no proceeding to prevent assessment or collection of any tax levied by §§ 651–652y of this title shall be instituted in any court.
(b) Obligation of assignee or trustee.— No proceeding shall be instituted in any court to prevent the assessm... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-3/chapter-71/652t/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 3 - General Provisions (§§ 621-639 — 1100a)›Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y)›§ 652t - Penalties | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y) › § 652t - Penalties | (a) Returns, sworn statements and fraudulent claims.—
(1) Aid in the preparation or presentation.— Any person who wilfully aids or assists in, or seeks, advises or abets the preparation or presentation under §§ 651–652y of this title, or in relation to any matter arising under §§ 651–652y of this title, of a false or f... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-3/chapter-71/652u/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 3 - General Provisions (§§ 621-639 — 1100a)›Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y)›§ 652u - Illegal acts of officers or employees; penalties | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y) › § 652u - Illegal acts of officers or employees; penalties | (a) Any officer or employee of the municipal government acting hereunder:
(1) Who commits the offense of extortion; or
(2) who conspires or plots with any other person to defraud the municipal government; or
(3) who voluntarily gives an opportunity to any person to defraud the municipal government; or
(4) who executes ... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-3/chapter-71/652v/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 3 - General Provisions (§§ 621-639 — 1100a)›Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y)›§ 652v - Penalties for divulging information | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y) › § 652v - Penalties for divulging information | (1) Municipal employees and other persons.— It shall be unlawful for any Finance Director or any person designated by him/her, including the Official Collector, deputy, agent or other official or employee of the municipalities of the Commonwealth of Puerto Rico, to reveal to any person that he/she unlawfully knows the ... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-3/chapter-71/652w/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 3 - General Provisions (§§ 621-639 — 1100a)›Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y)›§ 652w - Criminal proceedings | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y) › § 652w - Criminal proceedings | The Court of First Instance is hereby granted exclusive jurisdiction to take cognizance of the offenses established herein.
History —July 10, 1974, No. 113, Part 1, p. 371, § 51. |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-3/chapter-71/652x/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 3 - General Provisions (§§ 621-639 — 1100a)›Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y)›§ 652x - Rules and regulations | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y) › § 652x - Rules and regulations | (a) Authorization.—
(1) In general.— The Commissioner of Municipal Affairs shall prescribe and promulgate such rules and regulations as may be necessary for the administration and enforcement of §§ 651–652y of this title.
(2) In case of amendments of the act.— The Commissioner of Municipal Affairs may prescribe such ot... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-3/chapter-71/652y/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 3 - General Provisions (§§ 621-639 — 1100a)›Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y)›§ 652y - Disposition of fines | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y) › § 652y - Disposition of fines | The fines imposed by the courts for violations of the provisions contained herein shall be covered into the municipal treasuries.
History —July 10, 1974, No. 113, Part 1, p. 371, § 53. |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-3/chapter-74/681/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 3 - General Provisions (§§ 621-639 — 1100a)›Chapter 74 - Municipal Finance Agency (§§ 681 — 697)›§ 681 - Short title | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 74 - Municipal Finance Agency (§§ 681 — 697) › § 681 - Short title | This chapter shall be cited as the “Puerto Rico Municipal Finance Agency Act”.
History —June 30, 1972, No. 29, p. 432, § 1. |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-3/chapter-74/682/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 3 - General Provisions (§§ 621-639 — 1100a)›Chapter 74 - Municipal Finance Agency (§§ 681 — 697)›§ 682 - Declaration of public policy | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 74 - Municipal Finance Agency (§§ 681 — 697) › § 682 - Declaration of public policy | It is hereby declared to be the public policy of the Commonwealth of Puerto Rico to promote by all reasonable means the creation of an adequate capital market and facilities in order that the municipalities of the Commonwealth may finance more effectively their public improvement programs with the proceeds of bonds or ... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-3/chapter-74/683/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 3 - General Provisions (§§ 621-639 — 1100a)›Chapter 74 - Municipal Finance Agency (§§ 681 — 697)›§ 683 - Definitions | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 74 - Municipal Finance Agency (§§ 681 — 697) › § 683 - Definitions | The following terms, whenever used in this chapter, shall have the following meanings, except where the context clearly indicates otherwise:
(a) Agency.— Shall mean the Puerto Rico Municipal Finance Agency created by § 684 of this title.
(b) Bond anticipation notes.— Shall mean bond anticipation notes of the Agency iss... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-3/chapter-74/684/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 3 - General Provisions (§§ 621-639 — 1100a)›Chapter 74 - Municipal Finance Agency (§§ 681 — 697)›§ 684 - Creation | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 74 - Municipal Finance Agency (§§ 681 — 697) › § 684 - Creation | (a) There is hereby created and established a body corporate and politic constituting a public corporation and governmental instrumentality of the Commonwealth of Puerto Rico, by the name of “Puerto Rico Municipal Finance Agency”. The Agency is constituted as an instrumentality of the Commonwealth of Puerto Rico to exe... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-3/chapter-74/685/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 3 - General Provisions (§§ 621-639 — 1100a)›Chapter 74 - Municipal Finance Agency (§§ 681 — 697)›§ 685 - Powers | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 74 - Municipal Finance Agency (§§ 681 — 697) › § 685 - Powers | In order to enable the Agency to carry out the purposes for which it is established, the Agency is vested with the powers inherent in a corporation, including, but without limitation, the power to sue and be sued, to make contracts, and to adopt and use a corporate seal and to alter the same, and is authorized and empo... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-3/chapter-74/686/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 3 - General Provisions (§§ 621-639 — 1100a)›Chapter 74 - Municipal Finance Agency (§§ 681 — 697)›§ 686 - Purchase of municipal bonds | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 74 - Municipal Finance Agency (§§ 681 — 697) › § 686 - Purchase of municipal bonds | The Agency is authorized to purchase municipal bonds or municipal notes on bond anticipation with any funds of the Agency available for such purpose, at public or private sale for such price and on such terms as it shall determine. The Agency may pledge to the payment of the interest on and the principal of any bonds o... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-3/chapter-74/687/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 3 - General Provisions (§§ 621-639 — 1100a)›Chapter 74 - Municipal Finance Agency (§§ 681 — 697)›§ 687 - Bonds | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 74 - Municipal Finance Agency (§§ 681 — 697) › § 687 - Bonds | In order to provide funds for the purchase of municipal bonds or municipal notes on bond anticipation, as authorized by § 686 of this title, or to refinance bonds of the Agency, or to establish or increase reserves to secure bonds of the Agency, the Agency is hereby authorized to provide by resolution, at one time or f... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-3/chapter-74/688/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 3 - General Provisions (§§ 621-639 — 1100a)›Chapter 74 - Municipal Finance Agency (§§ 681 — 697)›§ 688 - Bond anticipation notes | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 74 - Municipal Finance Agency (§§ 681 — 697) › § 688 - Bond anticipation notes | The Agency is hereby authorized to issue bond anticipation notes for the purpose of borrowing money for any of the purposes permitted by this chapter. Each of said notes shall contain a recital that it is issued in anticipation of the issuance of bonds and shall describe in brief and general terms the purpose or purpos... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-3/chapter-74/689/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 3 - General Provisions (§§ 621-639 — 1100a)›Chapter 74 - Municipal Finance Agency (§§ 681 — 697)›§ 689 - Trust indenture | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 74 - Municipal Finance Agency (§§ 681 — 697) › § 689 - Trust indenture | In the discretion of the Agency any bonds issued under the provisions of this chapter may be secured by a trust indenture by and between the Agency and a corporate trustee, which may be any trust company or bank having the powers of a trust company within or without the Commonwealth of Puerto Rico. Such trust indenture... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-3/chapter-74/690/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 3 - General Provisions (§§ 621-639 — 1100a)›Chapter 74 - Municipal Finance Agency (§§ 681 — 697)›§ 690 - Issuance of bonds by municipalities | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 74 - Municipal Finance Agency (§§ 681 — 697) › § 690 - Issuance of bonds by municipalities | Any municipality may issue bonds or municipal notes on bond anticipation for sale and delivery to the Agency bearing interest at such rate or rates of interest and at such interest cost as the Agency and the municipality agree upon and the municipality may contract with the Agency to pay interest on or an interest cost... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-3/chapter-74/691/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 3 - General Provisions (§§ 621-639 — 1100a)›Chapter 74 - Municipal Finance Agency (§§ 681 — 697)›§ 691 - Reserve fund | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 74 - Municipal Finance Agency (§§ 681 — 697) › § 691 - Reserve fund | The Agency may create and establish one or more reserve funds to be known as debt service reserve funds and may pay into such reserve funds:
(a) Any moneys appropriated and made available by the Commonwealth or by any municipality for the purposes of such funds;
(b) the proceeds of any sale of bonds to the extent provi... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-3/chapter-74/692/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 3 - General Provisions (§§ 621-639 — 1100a)›Chapter 74 - Municipal Finance Agency (§§ 681 — 697)›§ 692 - Officers and employees | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 74 - Municipal Finance Agency (§§ 681 — 697) › § 692 - Officers and employees | Appointments, removals, promotions, transfers, discontinuances, reinstatements, suspensions, leaves of absence and changes in grade, compensation or title of the officers and employees of the Agency shall be made and permitted as provided in rules and regulations to be prescribed by the Board in pursuance of a general ... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-3/chapter-74/693/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 3 - General Provisions (§§ 621-639 — 1100a)›Chapter 74 - Municipal Finance Agency (§§ 681 — 697)›§ 693 - Bonds of Agency; legal investment | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 74 - Municipal Finance Agency (§§ 681 — 697) › § 693 - Bonds of Agency; legal investment | The bonds of the Agency shall be lawful investments, and may be accepted as security, for all fiduciary funds, special or public, the investment or deposit of which shall be under the authority or control of the Commonwealth of Puerto Rico or any officer or officers thereof.
History —June 30, 1972, No. 29, p. 432, § 13... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-3/chapter-74/694/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 3 - General Provisions (§§ 621-639 — 1100a)›Chapter 74 - Municipal Finance Agency (§§ 681 — 697)›§ 694 - Tax exemption | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 74 - Municipal Finance Agency (§§ 681 — 697) › § 694 - Tax exemption | It is hereby found and declared that the purposes for which the Agency is created and shall exercise its powers are public purposes in all respects for the benefit of the Commonwealth of Puerto Rico, and that therefore the Agency shall not be required to pay any taxes, excises, or assessments on any of the property acq... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-3/chapter-74/695/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 3 - General Provisions (§§ 621-639 — 1100a)›Chapter 74 - Municipal Finance Agency (§§ 681 — 697)›§ 695 - Subjection to Fiscal Agency Act | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 74 - Municipal Finance Agency (§§ 681 — 697) › § 695 - Subjection to Fiscal Agency Act | Notwithstanding any provision of law to the contrary, the Agency shall be subject to the provisions of §§ 581–595 of Title 7, known as the “Fiscal Agency Act”.
History —June 30, 1972, No. 29, p. 432, § 15. |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-3/chapter-74/696/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 3 - General Provisions (§§ 621-639 — 1100a)›Chapter 74 - Municipal Finance Agency (§§ 681 — 697)›§ 696 - Authority to act as custodian | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 74 - Municipal Finance Agency (§§ 681 — 697) › § 696 - Authority to act as custodian | The Government Development Bank is hereby authorized to act as custodian of any bonds, bond anticipation notes, or any other securities acquired or in possession of the Agency.
History —June 30, 1972, No. 29, p. 432, § 16. |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-3/chapter-74/697/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 3 - General Provisions (§§ 621-639 — 1100a)›Chapter 74 - Municipal Finance Agency (§§ 681 — 697)›§ 697 - Legal personality of Agency | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 74 - Municipal Finance Agency (§§ 681 — 697) › § 697 - Legal personality of Agency | The Municipal Finance Agency established by this chapter shall be a public corporation with legal personality separate and distinct from the Commonwealth of Puerto Rico and its departments, agencies, corporations and public instrumentalities and its subsidiaries and of any of its other administrative subdivisions and i... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-3/chapter-77/731/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 3 - General Provisions (§§ 621-639 — 1100a)›Chapter 77 - Municipal Finances (§§ 731 — 750)›§ 731 - Compensation in lieu of taxes—Payment through Secretary of Treasury | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 77 - Municipal Finances (§§ 731 — 750) › § 731 - Compensation in lieu of taxes—Payment through Secretary of Treasury | All payments to be made to the municipalities in accordance with the provisions of any law or laws authorizing the creation of authorities or instrumentalities of the Commonwealth of Puerto Rico and those which may be hereafter created or through amendments to said laws as compensation in lieu of taxes enjoyed by said ... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-3/chapter-77/732/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 3 - General Provisions (§§ 621-639 — 1100a)›Chapter 77 - Municipal Finances (§§ 731 — 750)›§ 732 - Compensation in lieu of taxes—Distribution of payments | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 77 - Municipal Finances (§§ 731 — 750) › § 732 - Compensation in lieu of taxes—Distribution of payments | When the Secretary of the Treasury of Puerto Rico has received and deposited any amount for the aforesaid purpose, he shall distribute same in accordance with the tax rate corresponding to the municipal share of the property taxes levied for regular and special purposes in each municipality.
History —May 14, 1945, No. ... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-3/chapter-77/733/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 3 - General Provisions (§§ 621-639 — 1100a)›Chapter 77 - Municipal Finances (§§ 731 — 750)›§ 733 - Compensation in lieu of taxes—Appropriation | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 77 - Municipal Finances (§§ 731 — 750) › § 733 - Compensation in lieu of taxes—Appropriation | The sum of fifty thousand dollars ($50,000) is hereby appropriated from any available funds in the Treasury not otherwise appropriated, which sum shall be placed at the disposal of the Governor to compensate those municipalities whose receipts have been adversely affected by reason of the expropriation and/or acquisiti... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-3/chapter-77/734/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 3 - General Provisions (§§ 621-639 — 1100a)›Chapter 77 - Municipal Finances (§§ 731 — 750)›§ 734 - Compensation in lieu of taxes—Determination of municipalities entitled to compens... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 77 - Municipal Finances (§§ 731 — 750) › § 734 - Compensation in lieu of taxes—Determination of municipalities entitled to compensation | The Governor upon recommendation of the Secretary of the Treasury and the Secretary of Justice is hereby empowered and authorized to determine which municipalities should receive compensation in accordance with the ends and purposes of §§ 733–735 of this title, and to assign and transfer to the same such part or parts ... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-3/chapter-77/735/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 3 - General Provisions (§§ 621-639 — 1100a)›Chapter 77 - Municipal Finances (§§ 731 — 750)›§ 735 - Compensation in lieu of taxes—Conditions | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 77 - Municipal Finances (§§ 731 — 750) › § 735 - Compensation in lieu of taxes—Conditions | The Governor upon recommendation of the Secretary of the Treasury and the Secretary of Justice is hereby empowered to determine the conditions under which compensation is granted to a municipality under the provisions of §§ 733–735 of this title.
History —May 11, 1943, No. 83, p. 194, § 3. |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-3/chapter-77/746/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 3 - General Provisions (§§ 621-639 — 1100a)›Chapter 77 - Municipal Finances (§§ 731 — 750)›§ 746 - Portion of basic tax levied by municipalities not to be collected; appropriations... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 77 - Municipal Finances (§§ 731 — 750) › § 746 - Portion of basic tax levied by municipalities not to be collected; appropriations for remittance | (a) In collecting the basic tax levied by the municipalities of Puerto Rico for their regular expenses corresponding to the year 1960-61 and succeeding fiscal years, the Secretary of the Treasury shall not collect from the taxpayers twenty hundredths of one percent (0.20%) per annum on the assessed value of all real an... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-3/chapter-77/750/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 3 - General Provisions (§§ 621-639 — 1100a)›Chapter 77 - Municipal Finances (§§ 731 — 750)›§ 750 - Property taxes; final liquidation | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 77 - Municipal Finances (§§ 731 — 750) › § 750 - Property taxes; final liquidation | At the conclusion of the fiscal year during any period deemed convenient, the Secretary of the Treasury shall make a final liquidation of the corresponding amount derived from the property taxes, taking as a basis the payments made in cash of the tax collected and the advances made during the year, remitting, if any, t... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-3/chapter-79/785/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 3 - General Provisions (§§ 621-639 — 1100a)›Chapter 79 - Municipal Property (§§ 771-776 — 790-796)›§ 785 - Usufructuaries of municipal lots—Payment of rent in lieu of property tax | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 79 - Municipal Property (§§ 771-776 — 790-796) › § 785 - Usufructuaries of municipal lots—Payment of rent in lieu of property tax | It is hereby provided that every usufructuary of municipal lots shall pay to the municipality where said lot is located for the grant of the usufruct enjoyed by him, in lieu of the property tax accruing on said lot, an annual rent equivalent to not more than the amount of said tax, which rent the municipality is hereby... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-3/chapter-79/786/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 3 - General Provisions (§§ 621-639 — 1100a)›Chapter 79 - Municipal Property (§§ 771-776 — 790-796)›§ 786 - Usufructuaries of municipal lots—Lots not property within homestead exemp... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 79 - Municipal Property (§§ 771-776 — 790-796) › § 786 - Usufructuaries of municipal lots—Lots not property within homestead exemption | For the purposes of the homestead exemption established by subsection (a) of § 291 of the Political Code, the municipal lots referred to in the foregoing section shall not be considered property of the taxpayer.
History —Sept. 27, 1951, No. 2, p. 96, § 2. |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-3/chapter-79/786a/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 3 - General Provisions (§§ 621-639 — 1100a)›Chapter 79 - Municipal Property (§§ 771-776 — 790-796)›§ 786a - Usufrutaries of municipal lots—Property tax exemption | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 79 - Municipal Property (§§ 771-776 — 790-796) › § 786a - Usufrutaries of municipal lots—Property tax exemption | It is hereby provided that on and after January 1, 1951, the date on which §§ 785 and 786 of this title took effect, municipal lots assigned in usufruct are exempt from property tax and are only subject to the payment of rental when the municipalities may levy it.
History —July 12, 1960, No. 115, p. 319, § 1. |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-3/chapter-82/814/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 3 - General Provisions (§§ 621-639 — 1100a)›Chapter 82 - Municipal Recreational and Sports Community Facilities (§§ 814 — 834)›§ 814 - Definitions | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 82 - Municipal Recreational and Sports Community Facilities (§§ 814 — 834) › § 814 - Definitions | For the purposes of this chapter, the words or phrases set forth below shall have the meaning herein indicated, unless another meaning clearly arises from the context:
(a) Mayor.— Is the Chief Executive of the municipal government.
(b) [Municipal] Legislature.— Is the body with legislative duties concerning municipal m... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-3/chapter-82/815/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 3 - General Provisions (§§ 621-639 — 1100a)›Chapter 82 - Municipal Recreational and Sports Community Facilities (§§ 814 — 834)›§ 815 - Transfer of patrimonial property | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 82 - Municipal Recreational and Sports Community Facilities (§§ 814 — 834) › § 815 - Transfer of patrimonial property | The Secretary shall have the power to freely transfer to the municipalities the ownership title of the patrimonial community property of the Department. This transfer shall be executed according to the procedures and conditions established in this chapter and subject to acceptance by the municipalities through an ordin... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-3/chapter-82/816/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 3 - General Provisions (§§ 621-639 — 1100a)›Chapter 82 - Municipal Recreational and Sports Community Facilities (§§ 814 — 834)›§ 816 - Conditional transfer—Certification | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 82 - Municipal Recreational and Sports Community Facilities (§§ 814 — 834) › § 816 - Conditional transfer—Certification | The conditional transfer of the patrimonial property of the Department to the municipalities shall be executed by means of a certification, with its effect as a public deed, according to the procedures and requirements established below:
(a) The Department shall identify the patrimonial property to be transferred accor... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-3/chapter-82/817/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 3 - General Provisions (§§ 621-639 — 1100a)›Chapter 82 - Municipal Recreational and Sports Community Facilities (§§ 814 — 834)›§ 817 - Conditional transfer—Certification; documenta... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 82 - Municipal Recreational and Sports Community Facilities (§§ 814 — 834) › § 817 - Conditional transfer—Certification; documentation | Upon presentation, the certification in the Property Register must be accompanied by the following documents:
(a) A certified copy of the municipal ordinance authorizing the mayor or his/her representative to accept the acquisition of the patrimonial property described in the certification.
(b) The original and a copy ... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-3/chapter-82/818/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 3 - General Provisions (§§ 621-639 — 1100a)›Chapter 82 - Municipal Recreational and Sports Community Facilities (§§ 814 — 834)›§ 818 - Conditional transfer—Charges and liens | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 82 - Municipal Recreational and Sports Community Facilities (§§ 814 — 834) › § 818 - Conditional transfer—Charges and liens | The conditional transfer of the title of the patrimonial property shall be subject to the charges and the lien arising from the Register at the time the property is registered.
History —Aug. 17, 2001, No. 120, § 6. |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-3/chapter-82/819/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 3 - General Provisions (§§ 621-639 — 1100a)›Chapter 82 - Municipal Recreational and Sports Community Facilities (§§ 814 — 834)›§ 819 - Restrictive conditions | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 82 - Municipal Recreational and Sports Community Facilities (§§ 814 — 834) › § 819 - Restrictive conditions | The ownership transfer of the patrimonial real estate shall be subject to the following restrictive conditions for the municipalities:
(a) The municipality is hereby bound to maintain the use of the sports and recreation facilities as previously designated for each facility.
(b) The municipality is hereby bound to noti... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-3/chapter-82/820/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 3 - General Provisions (§§ 621-639 — 1100a)›Chapter 82 - Municipal Recreational and Sports Community Facilities (§§ 814 — 834)›§ 820 - Transfer of structures | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 82 - Municipal Recreational and Sports Community Facilities (§§ 814 — 834) › § 820 - Transfer of structures | The Secretary is hereby empowered to transfer to the municipalities, free of charge and simultaneously with the transfer of the land, the structures contained therein, provided they are the property of the Department.
History —Aug. 17, 2001, No. 120, § 8. |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-3/chapter-82/821/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 3 - General Provisions (§§ 621-639 — 1100a)›Chapter 82 - Municipal Recreational and Sports Community Facilities (§§ 814 — 834)›§ 821 - Responsibility of municipality | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 82 - Municipal Recreational and Sports Community Facilities (§§ 814 — 834) › § 821 - Responsibility of municipality | The acquiring municipalities shall be responsible for taking the following actions according to the laws in effect:
(a) Grant building certificates for those structures that do not appear in the Register and file them with the Property Register to be registered as municipal properties.
(b) Group together or segregate t... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-3/chapter-82/822/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 3 - General Provisions (§§ 621-639 — 1100a)›Chapter 82 - Municipal Recreational and Sports Community Facilities (§§ 814 — 834)›§ 822 - Conditions for the transfer of community faci... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 82 - Municipal Recreational and Sports Community Facilities (§§ 814 — 834) › § 822 - Conditions for the transfer of community facilities | (a) The Department reserves the right to fulfill its obligation to supervise the municipalities so they, in turn, fulfill their obligation to provide administrative, maintenance, sanitation and beautification services.
(b) The Department shall pay for the water and electric power consumed by the transferred facilities ... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-3/chapter-82/823/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 3 - General Provisions (§§ 621-639 — 1100a)›Chapter 82 - Municipal Recreational and Sports Community Facilities (§§ 814 — 834)›§ 823 - Agreement to delegate competence | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 82 - Municipal Recreational and Sports Community Facilities (§§ 814 — 834) › § 823 - Agreement to delegate competence | Should there be an agreement to delegate competence by which the municipality is to be in charge of administering the patrimonial property of the Department, the municipality shall retain administrative and legal responsibility according to the provisions of the agreement until the latter expires or until the municipal... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-3/chapter-82/824/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 3 - General Provisions (§§ 621-639 — 1100a)›Chapter 82 - Municipal Recreational and Sports Community Facilities (§§ 814 — 834)›§ 824 - Lease or usufruct contract or agreement | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 82 - Municipal Recreational and Sports Community Facilities (§§ 814 — 834) › § 824 - Lease or usufruct contract or agreement | Any lease or usufruct contract or agreement to delegate competence or administration agreement executed between the Department and a municipality which at the time in which the patrimonial property is transferred is in effect, shall immediately [lose] its effectiveness and be resolved by confusion of rights. Likewise, ... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-3/chapter-82/825/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 3 - General Provisions (§§ 621-639 — 1100a)›Chapter 82 - Municipal Recreational and Sports Community Facilities (§§ 814 — 834)›§ 825 - Entry and development option contract | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 82 - Municipal Recreational and Sports Community Facilities (§§ 814 — 834) › § 825 - Entry and development option contract | Any entry and development option contract as well as any entry and development permit granted by the Department and the municipality which at the time of the transfer of ownership of the patrimonial property is in effect, shall remain in effect under the same clauses and conditions established at the time it was grante... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-3/chapter-82/826/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 3 - General Provisions (§§ 621-639 — 1100a)›Chapter 82 - Municipal Recreational and Sports Community Facilities (§§ 814 — 834)›§ 826 - Legal liability | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 82 - Municipal Recreational and Sports Community Facilities (§§ 814 — 834) › § 826 - Legal liability | The Department retains its legal liability in relation to any matter regarding the property transferred until the moment the certification transferring ownership of the same to the municipality is signed.
History —Aug. 17, 2001, No. 120, § 14. |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-3/chapter-82/827/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 3 - General Provisions (§§ 621-639 — 1100a)›Chapter 82 - Municipal Recreational and Sports Community Facilities (§§ 814 — 834)›§ 827 - Assumption of legal liability | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 82 - Municipal Recreational and Sports Community Facilities (§§ 814 — 834) › § 827 - Assumption of legal liability | After the certification transferring ownership of the property to the municipality has been signed, the latter assumes legal liability with regard to any matter concerning said property henceforth.
History —Aug. 17, 2001, No. 120, § 15. |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-3/chapter-82/828/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 3 - General Provisions (§§ 621-639 — 1100a)›Chapter 82 - Municipal Recreational and Sports Community Facilities (§§ 814 — 834)›§ 828 - Public policy of Government | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 82 - Municipal Recreational and Sports Community Facilities (§§ 814 — 834) › § 828 - Public policy of Government | The transfer of ownership of the patrimonial property of the Department to the municipalities in no way means that the Executive Branch of the Government of the Commonwealth of Puerto Rico or the Department are excluded from the implementation of the public policy of the government in the area of sports and recreation.... |
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