reglab/statecodes huggingface dataset:
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 tax until the date on which the deficiency is assessed, or, in the case of a waiver under subsection (d) of § 651o of this title until the thirtieth day following the date of the filing of said waiver or until such day as the deficiency be assessed, whichever occurs first. If any portion of the deficiency assessed shall not be collected by reason of a previous payment of the license tax, in whole or in part, the proper adjustment shall be made with respect to the interest on said portion.
History —July 10, 1974, No. 113, Part 1, p. 371, § 23; Nov. 17, 1992, No. 93, § 16.
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 same manner as if it were a deficiency, except that the provisions of § 651v of this title relating to interest on deficiencies shall not apply.
(b) Fraud.— If any portion of any deficiency should arise from fraud with the intention of tax evasion, then fifty percent (50%) of the whole amount of the deficiency (in addition to said deficiency) shall be so assessed, collected and paid.
History —July 10, 1974, No. 113, Part 1, p. 371, § 24.
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 charged as part of the license tax at the annual rate of twelve percent (12%) from the date prescribed for its payment until the same is paid.
(2) When an extension is granted.— Whenever an extension is granted for the payment of the amount so determined as the license tax by the person, or any installment thereof and the amount, the payment date of which was so extended, and the interest thereon determined under § 651y of this title shall not have been fully paid before the extension period has expired, then instead of the interest provided in clause (1) of this subsection, interest at the annual rate of ten percent (10%) on the unpaid amount shall be charged from the date of the expiration of the extension until the amount is paid.
(b) Deficiency.— Whenever a deficiency or any interest or additional amounts assessed in connection therewith under § 651v or under § 651w of this title, or any tax addition provided in § 651u of this title, are not fully paid within ten (10) days following the date of notice and demand by the Finance Director, interest on the unpaid amount shall be charged as part of the license tax, at the rate of ten percent (10%) annually from the date of said notice and demand until the same is paid.
(c) Additional surcharge.— In any case where it is proper to add interest under subsections (a) or (b) of this section there shall be charged besides, as part of the license tax and in the same manner the interest is charged, the following surcharges:
(1) For a delay of thirty (30) days or less in the payment there shall be no charge;
(2) for a delay in excess of thirty (30) days but not exceeding sixty (60) days in the payment, five percent (5%) of the unpaid amount, or
(3) for a delay in excess of sixty (60) days in the payment, ten percent (10%) of the unpaid amount.
This subsection shall not apply in cases where extensions of time have been granted for the payment of the license tax, and compliance is had with the terms thereof.
History —July 10, 1974, No. 113, Part 1, p. 371, § 25; Nov. 17, 1992, No. 93, § 17.
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 made if no extension had been granted, until the extension period has expired.
History —July 10, 1974, No. 113, Part 1, p. 371, § 26.
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 the deficiency shall be charged for said term. If the portion of the deficiency the payment date of which so extended should not be paid according to the terms of the extension, there shall be charged, as part of the tax, interest on said unpaid amount at the annual rate of ten percent (10%) for the period from the date fixed by the terms of the extension for its payment until the same is paid, and no other interest shall be charged on said unpaid amount for said term.
History —July 10, 1974, No. 113, Part 1, p. 371, § 27.
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 date of notice and demand under subsection (f) of § 651p of this title. If the amount included in the notice and demand by the Finance Director under subsection (f) of § 651p of this title should not be fully paid within ten (10) days after said notice and demand, then, as part of the tax, there shall be charged interest on the unpaid amount at the rate of ten percent (10%) annually from the date of said notice and demand until the date of its payment. There shall be charged also, except in the cases in which under subsection (d) of § 651p of this title the stay of the collection of the deficiency has been decreed, the following surcharges after notice and demand by the Finance Director:
(1) For delay in payment of thirty (30) days or less in the payment there shall be no charge;
(2) for delay in payment in excess of thirty (30) days, but not exceeding sixty (60) days, five percent (5%) of the unpaid amount, or
(3) for delay in payment for more than sixty (60) days, ten percent (10%) of the unpaid amount.
History —July 10, 1974, No. 113, Part 1, p. 371, § 28; Nov. 17, 1992, No. 93, § 18.
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 rate of ten percent (10%) annually from the date of said notice and demand until its payment. There shall also be charged the following surcharges from the date of notice and demand:
(1) For a delay in payment of thirty (30) days or less, there shall be no charge;
(2) for a delay in payment in excess of thirty (30) days, but not exceeding sixty (60) days, five percent (5%) of the unpaid amount, or
(3) for a delay in payment in excess of sixty (60) days, ten percent (10%) of the unpaid amount.
History —July 10, 1974, No. 113, Part 1, p. 371, § 29; Nov. 17, 1992, No. 93, § 19.
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 or the assignment shall have been executed. In the case of joint trustee or assignees, the notice by one of the trustees or assignees shall be considered as a notice by all of them.
Any trustee or assignee bound by §§ 651–652y of this title to file a tax return shall be subject to all the provisions of those sections applicable to his constituent or assignor.
History —July 10, 1974, No. 113, Part 1, p. 371, § 31; Nov. 17, 1992, No. 93, § 21.
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 person’s property), until it is notified that the fiduciary relation has ceased.
(b) Assignee’s trustee.— When the Finance Director is notified that any person is acting in a fiduciary capacity for a person liable for the obligation specified in § 652b of this title, said trustee shall assume, on behalf of said person, the powers, rights, duties and privileges of said person under said section (except that the obligation shall be collected from property belonging to said person), until it is notified that the fiduciary relation has ceased.
(c) Notice.— The notice under subsection (a) or (b) of this section shall be made pursuant to the rules prescribed by the Secretary of the Treasury.
History —July 10, 1974, No. 113, Part 1, p. 371, § 32; Nov. 17, 1992, No. 93, § 22.
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 amount determined as the correct amount of tax, the excess payment shall be credited or refunded, as provided in § 652f of this title; Provided, That the provisions of this section and the provisions of § 652f shall be applicable only when the Finance Director determines and notifies a deficiency as same is defined and regulated in § 651o of this title.
History —July 10, 1974, No. 113, Part 1, p. 371, § 33; Nov. 17, 1992, No. 93, § 23.
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 (30) days after the date on which said notice is deposited in the mail. Failure to file the complaint within the term provided herein shall deprive the Court of First Instance of jurisdiction over the matter.
(b) Limitation.— No appeal concerning a credit or refund claim of any tax levied hereunder shall be considered by the Court of First Instance unless there exists a denial by the Finance Director of such credit or refund notified, as provided in subsection (a) of this section.
History —July 10, 1974, No. 113, Part 1, p. 371, § 35; Nov. 17, 1992, No. 93, § 25.
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 a credit, until the date on which the Finance Director notifies the granting of the credit to the person; and the amount of such credits or refunds with interest and costs, if any, shall be credited to or paid by the Finance Director from such funds into which the product of the taxes was originally paid, and in case of insufficiency of a fund, they shall be charged to the General Fund of the Public Treasury.
History —July 10, 1974, No. 113, Part 1, p. 371, § 36; Nov. 17, 1992, No. 93, § 26.
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 pertaining to the matters that must be included in the statement, and may require the appearance of the person who files the statement or that of any official or employee of said person, or the appearance of any other person having knowledge of the matter in question and take their statement with regard to the questions which should be included by law in said statement, with the power to administer oaths to said person or persons.
(b) To determine liability of an assignee.— In order to determine the liability at law or in equity of an assignee of the property of any person with regard to any tax on the volume of business imposed on said person, the Official Collector may examine, through any official or employee of the Finance Division of the municipality, any books, papers, records or memorandums pertaining to said liability and may require the appearance of the assignor or assignee, or any official or employee of said persons or the appearance of any other person having knowledge of the matter in question, and take their statement regarding said matter, with power to administer oaths to said person or persons.
History —July 10, 1974, No. 113, Part 1, p. 371, § 37; Nov. 17, 1992, No. 93, § 27.
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 be the duty of the persons who operate said public spectacles, shows or exhibitions to allow such employees free access to examine the books and papers referring to said public spectacles, shows and exhibitions.
History —July 10, 1974, No. 113, Part 1, p. 371, § 38; Nov. 17, 1992, No. 93, § 28.
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 additional inspection is necessary.
History —July 10, 1974, No. 113, Part 1, p. 371, § 39; Nov. 17, 1992, No. 93, § 29.
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 signed by the Finance Director[, or by any officer or employee of the Municipal Finance Division] shall be correct and sufficient prima facie for all legal purposes.
History —July 10, 1974, No. 113, Part 1, p. 371, § 40; Nov. 17, 1992, No. 93, § 30.
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 charge of, or in any other case in which, by law or by rule under the authority of law, he/she is empowered to administer such oaths and take such testimony.
(b) Other persons.— Any oath or affirmation required or authorized by §§ 651–652y of this title or by any regulations thereunder may be administered by any person authorized to administer oaths of a general nature by the laws of the Commonwealth of Puerto Rico, of the United States or of the District of Columbia where said oath or affirmation may be administered or by any consular officer of the United States. This subsection shall not be construed as an enumeration excluding persons who may administer said oaths or affirmations.
History —July 10, 1974, No. 113, Part 1, p. 371, § 41; Nov. 17, No. 93, § 31.
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 part of this agreement, the Municipal Treasurer may exempt, in whole or in part, pursuant to the guidelines, norms or procedures established by means of ordinance by the mayor and by the Municipal Legislature with the authorization of two-thirds (2 / 3) of its members, from the payment of municipal license taxes, penalties, surcharges, fines or interest on debts of more than five (5) years when convenient for the public interest and the municipality and in compliance with the applicable guidelines, norms and the procedures approved by regulation.
(b) Conclusiveness.— Said agreement, once executed, shall be final and conclusive and except when fraud or deceit is shown or a pertinent fact is misrepresented:
(1) The case shall not be reopened as to matters agreed upon, nor shall an agreement be modified by any officer, employee or agent of the municipalities of the Commonwealth of Puerto Rico, and
(2) said agreement, or any determination, assessment, collection, payment, reduction, refund or credit made pursuant thereto shall not be annulled, modified, set aside or disregarded in any suit, action or proceeding.
(c) Penalties.— Any person who in relation with any final agreement, voluntarily:
(1) Concealment of property.— Should conceal from any officer or employee of the municipalities of the Commonwealth of Puerto Rico any property belonging to the person or of any other responsible person with respect to the tax, or
(2) Suppression, forgery and destruction of evidence.— Should receive, destroy, mutilate or forge any book, document or proof, or give under oath any false testimony relating to the capital or economic condition of the person or of another responsible person with respect to the tax, shall be guilty of a misdemeanor and punished by a fine of not more than five hundred dollars ($500) or imprisonment for not more than six (6) months in whatever penal institution may be designated by the Secretary of Justice, or both penalties.
History —July 10, 1974, No. 113, Part 1, p. 371, § 42; Nov. 17, 1992, No. 93, § 32; Sept. 7, 2004, No. 259, § 1.
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 —July 10, 1974, No. 113, Part 1, p. 371, § 43; Nov. 17, 1992, No. 93, § 33.
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 Commonwealth of Puerto Rico. In the absence of fraud or of mathematical error, the granting of interest by the Finance Director on any credit or refund under §§ 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 Commonwealth of Puerto Rico.
History —July 10, 1974, No. 113, Part 1, p. 371, § 44; Nov. 17, 1992, No. 93, § 34.
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 companies, and bank drafts, and postal, express and telegraphic money orders during such time and under such regulations that the Municipal Affairs Commissioner shall prescribe.
(2) Discharge of responsibility.—
(A) Checks or drafts or money orders duly paid.— No person who is in debt to a municipality of the Commonwealth of Puerto Rico on account of license taxes levied hereunder, who shall have delivered a certified check, manager’s check or teller’s check or a draft or money order as provisional payment of said taxes, pursuant to the terms of this subsection, shall be excused from the obligation to make the definite payment thereof until said certified check, manager’s check or teller’s check, draft or money order, so received, shall have been duly paid.
(B) Unpaid checks or drafts.— If any check or draft so received should not be duly paid, a municipality of the Commonwealth of Puerto Rico shall have in addition to its right to obtain payment of the tax from the debtor a lien for the amount of said check on all the assets of the bank against which it might have been issued, or for the amount of said draft or money order on all the assets of the drawer thereof; and said amount shall be paid from his assets with priority to any or all of the other claims of any other kind against said bank or drawer, except the necessary administration disbursements and expenses.
(b) Other checks.—
(1) Power to receive them.— In addition to the checks specified in subsection (a) of this section, the Finance Director may receive uncertified checks in payment of the tax levied hereunder, during the time and under such rules and regulations prescribed by the Commissioner of Municipal Affairs.
(2) Final responsibility.— If a check so received should not be paid by the bank against which it was issued, the person who might have delivered said check in payment of his tax shall continue to be liable for the tax payment and for all the fines and legal additions to the same degree as if said check had not been delivered.
History —July 10, 1974, No. 113, Part 1, p. 371, § 45; Nov. 17, 1992, No. 93, § 35.
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 the person, to run from the date on which the tax receipts are in the possession of the Official Collector, and shall continue in force until the amount owed has been completely paid, or until the term for the commencement of a constraint proceeding or suit for its collection, has expired.
(2) Such lien shall not be filed against a mortgage creditor, a crop lien creditor, buyer or judgment creditor until the Finance Director has entered or recorded it in the Property Registry referred to in subsection (b) of this section, but in such case, the lien shall be valid and shall have priority solely from, and after the date of such entry or registration, and solely with respect to liens and charges subsequent to said date.
(b) Collection.— The taxes levied under §§ 651–652y of this title including interest, penalties, additional amounts and additions to such taxes, shall be collected by the Finance Director through the same constraint procedure established by law for the collection of property taxes. As soon as said licenses, including interest, penalties, additional amounts and additions thereto have been assessed, and without it being necessary to let the period granted herein for its payment elapse, nor to prosecute before attaching the person’s chattels, the Finance Director may direct the Official Collector to attach, pursuant to the constraint procedure, the person’s real property or real rights to ensure or enforce payment of said taxes, including interest, penalties, additional amounts and tax additions. The Property Registrar shall enter said attachment in the Registry of Real Property Attachments in favor of the corresponding municipality, and shall also enter a notice thereof at the margin or the continuation of the registration of the taxpayer’s real property or real rights. If the corresponding municipality should be adjudicated a real property or real right subject to a prior preferred lien, for the collection of said taxes and other additional amounts, the owner of said lien may execute it against said property, making the corresponding municipality the defendant party in the proceeding which may be instituted.
History —July 10, 1974, No. 113, Part 1, p. 371, § 46; Nov. 17, 1992, No. 93, § 36.
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 assessment or collection of:
(1) The amount of the obligation, at law or in equity, of an assignee of a person’s property with respect to any tax levied hereunder, or
(2) the amount of the obligation of a trustee under subsection (b)(2) of § 652b of this title with respect to said license tax.
History —July 10, 1974, No. 113, Part 1, p. 371, § 47.
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 fraudulent return, sworn statement, claim or document (whether or not the false or fraudulent act is committed with the knowledge or consent of the person authorized or bound to submit said return, sworn statement, claim or document) shall be guilty of a misdemeanor and punished by a fine of not more than five hundred dollars ($500) or imprisonment for not more than six (6) months in whatever penal institution the Secretary of Justice designates, or both, plus prosecution costs.
(2) Person.— As used in this subsection, includes an officer, agent or employee of a corporation or a member, agent or employee of a partnership, who as such official, agent, employee or member is bound to perform the act with respect to which the violation occurs.
(b) Authentication of return; penalty for perjury.—
(1) Penalties.— Any person who wilfully prepares or signs any return, declaration or other document which should contain, or be authenticated by, a written statement to the effect that it is submitted under the penalty of perjury, which return or declaration or which document he does not believe to be true and correct as to the pertinent facts shall be guilty of a misdemeanor and punished by a fine of not more than five hundred dollars ($500) or imprisonment for not more than six (6) months in whatever penal institution the Secretary of Justice designates, or both penalties.
(2) Signature presumed to be authentic.— The fact that the name of an individual appears signed on a return or other document filed shall be prima facie, for all purposes, that he actually signed the return or other document.
(3) Statement in lieu of oath.— The Municipal Affairs Commissioner, under regulations prescribed by him/her, may require that any return or other document which should be filed under any provision of §§ 651–652y of this title, shall contain or be authenticated by a written statement to the effects that the return or other document has been filed under penalty of perjury, and said statement shall substitute any oath otherwise required.
History —July 10, 1974, No. 113, Part 1, p. 371, § 48; Nov. 17, 1992, No. 93, § 37.
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 or fails to execute any act with the intention of permitting any other person to defraud the municipal government; or
(5) who knowingly makes or signs any false entry in any book, or knowingly makes or signs any return or false certificates, in any case in which under §§ 651–652y of this title or by rule should be bound to make said entry, return or certificate; or
(6) who knowing or having information of the violation of §§ 651–652y of this title by any person against the municipal government under §§ 651–652y of this title, should fail to communicate in writing to his immediate employer the knowledge or information he might have of said violation or fraud, or
(7) who directly or indirectly accepts or collects as payment, gift or otherwise any amount of money or other thing of value for the settlement, adjustment or compromise of any charge or claim for any violation or alleged violation of §§ 651–652y of this title shall be guilty of a misdemeanor and punished by a fine of not more than five hundred dollars ($500) and by imprisonment for not more than six (6) months in whatever penal institution designated by the Secretary of Justice.
(b) Any officer or employee of the municipal government acting under §§ 651–652y of this title:
(1) Who knowingly requires others to pay greater amounts than those authorized by law, or receives any fee, compensation or gratuity, except as provided by law, to discharge any duty; or
(2) who voluntarily fails to discharge any of the duties imposed herein; or
(3) who negligently or intentionally allows any violation of §§ 651–652y of this title by any person, or
(4) who directly or indirectly seeks or attempts to collect as payment, gift or in any other manner any amount of money or thing of value for the settlement, adjustment or compromise of any charge or claim for any violation or alleged violation of §§ 651–652y of this title shall be guilty of a misdemeanor and punished by a fine of not less than one hundred dollars ($100) or more than five hundred dollars ($500) and imprisonment for not less than one month or more than six (6) months in whatever penal institution is designated by the Secretary of Justice.
History —July 10, 1974, No. 113, Part 1, p. 371, § 49.
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 amount or source of income, the gross earnings, or any detail of those set forth or disclosed in any return required by §§ 651–652y of this title, as well as any information furnished by the Secretary of the Treasury or any other agency or instrumentality of the Commonwealth of Puerto Rico, as provided in § 651p of this title, or any book containing any summary or details thereof, or who permits them to be seen or examined by any person; and it shall be unlawful for any person to print or publish in any way, any return or part thereof required by §§ 651–652y of this title, or the source of the income or gross income which appears in any return required by §§ 651–652y of this title, as well as any information furnished by the Secretary of the Treasury or any other agency or instrumentality of the Commonwealth of Puerto Rico, as provided in § 651p of this title, and any infraction of the above provisions shall constitute a misdemeanor and shall be punished by a fine of not more than five hundred dollars ($500), or imprisonment for more than six (6) months; and if the offender is an official or employee of a municipality of the Commonwealth of Puerto Rico, he/she shall also be removed from office or dismissed from employment by due process of law.
History —July 10, 1974, No. 113, Part 1, p. 371, § 50; Nov. 17, 1992, No. 93, § 38.
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.
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 other regulations as may become necessary by reason of any amendment of the act concerning municipal license taxes.
(b) Retroactiveness of rules and decisions of the Commissioner.— The Commissioner of Municipal Affairs may provide that regulations or any part thereof may apply retroactively.
History —July 10, 1974, No. 113, Part 1, p. 371, § 52; Aug. 30, 1991, No. 82, § 10.
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.
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.
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 bond anticipation notes issued by said municipalities, and to assist those municipalities in meeting their needs for said improvements by borrowing money, and to the extent possible, to reduce the cost of such borrowing by municipalities for the benefit of the taxpayers and citizens of the Commonwealth and to encourage continued investor interest in the purchase of bonds or bond anticipation notes of municipalities as sound and preferred securities. It is in the public interest and is the policy of the Commonwealth of Puerto Rico to encourage its municipalities to continue the independent undertaking of their public improvement programs and the financing thereof and to help them obtain funds at the lowest possible interest cost for the orderly financing of public improvements, particularly for those municipalities not in a position to borrow money at reasonable rates for those purposes. It is further declared to be the intent and purpose of the Legislature of Puerto Rico that the Commonwealth shall exercise its power in the interest of its municipalities in furthering and implementing those public policies by creating a finance agency as an instrumentality of the Commonwealth, authorizing such agency to borrow money and issue its bonds and bond anticipation notes for making funds available at the lowest possible rates and on more favorable terms to municipalities through the purchase by such agency of the bonds or bond anticipation notes of municipalities and by granting broad powers to such agency to accomplish and to carry out the aforesaid public policies of the Commonwealth. It is further declared to be in the public interest and is the public policy of the Commonwealth that the Commonwealth be authorized to apportion funds to set up reserves established pursuant to this chapter for the payment of the principal of and interest on bonds of such agency created pursuant to this chapter to provide adequate guaranty and security to the holders of such bonds.
History —June 30, 1972, No. 29, p. 432, § 2.
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 issued pursuant to this chapter.
(c) Bonds.— Shall mean the bonds of the Agency issued pursuant to this chapter.
(d) Municipal bond anticipation notes.— Shall mean bond anticipation notes of a municipality issued pursuant to Act Oct. 28, 1954, No. 7.
(e) Municipal bonds.— Shall mean bonds of a municipality secured by ad valorem taxation, without limitation as to rate or amount, on all taxable property within the municipality and issued pursuant to Act Oct. 28, 1954, No. 7 and § 690 of this title and shall be deemed to include interim receipts of any municipality held by the Government Development Bank for Puerto Rico.
(f) Municipality.— Shall mean any municipality of Puerto Rico now existing or hereafter created pursuant to the laws of the Commonwealth that is authorized to borrow money under Act Oct. 28, 1954, No. 7.
(g) Board.— Shall mean the Board of Directors of the Agency.
History —June 30, 1972, No. 29, p. 432, § 3.
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 empowered:
(a) To collect, or to authorize the trustee under any trust indenture or resolution securing any bonds of the Agency to collect, as the same shall become due, the principal of and the interest on all municipal bonds purchased by the Agency.
(b) To appoint, employ, or contract for the services of officers, employees, agents, financial or professional advisers and attorneys and to pay such compensation for their services as the Agency may determine.
(c) To borrow money and to issue bonds of the Agency as authorized by this chapter, and to redeem such bonds.
(d) To purchase, hold, sell, exchange or otherwise dispose of municipal bonds and municipal notes on bond anticipation upon such terms, for such prices and in such manner as the Agency shall determine.
(e) To fix and revise from time to time and charge and collect fees and charges for the use of its services or facilities.
(f) To enter into and enforce all contracts necessary or convenient for the purposes of the Agency or pertaining to any loan to a municipality or any purchase or sale of municipal bonds or municipal notes on bond anticipation or other investments or for the performance of its duties.
(g) To invest any funds or moneys of the Agency not then required for making loans to municipalities and for the purchase of municipal bonds or municipal notes on bond anticipation, in the same manner as permitted for investment of funds belonging to the Commonwealth or held in the treasury.
(h) To lease or acquire property for its corporate purposes by grant, purchase or by any other means, and to exercise the rights of ownership of and to dispose of the same without limitation.
(i) To prescribe forms or procedures required of municipalities for loans or for the purchase of municipal bonds or municipal notes on bond anticipation, and to fix the terms and conditions of such loans or to purchase and to enter into agreements with municipalities with respect to any loan or purchase.
(j) To do any and all other acts and things necessary, appropriate or incidental in carrying out the purposes of this chapter.
History —June 30, 1972, No. 29, p. 432, § 5; June 7, 1973, No. 115, p. 467, § 1.
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 or bond anticipation notes of the Agency all or any part of the municipal bonds or municipal notes on bond anticipation purchased, including principal and interest collected thereon as they shall become due. The Agency may also, subject to any such pledge, sell any such municipal bonds or municipal notes on bond anticipation so purchased, and apply the proceeds of such sale for such purpose or purposes and in such manner as shall be determined by any resolution authorizing the issuance of bonds or bond anticipation notes of the Agency.
History —June 30, 1972, No. 29, p. 432, § 6; June 7, 1973, No. 115, p. 467, § 2.