2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART II - Income Taxes (§§ 30041 — 30622) › Chapter 1013 - Other Special Taxpayers (§§ 30501 — 30622) › Subchapter G - Claims Against Transferees and Fiduciaries (§§ 30621 — 30622) › § 30621 - 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 tax imposed hereunder, including the provisions covering payment default after notice and demand, the provisions authorizing collection and court proceedings, and the provisions concerning claims and suits for refund:
(1) Transferees. — The liability, at law or in equity, of a transferee of property of a taxpayer with respect to the tax imposed on the taxpayer by this part including interest, additional amounts and tax additions provided by law.
(2) Fiduciaries. — The liability of a fiduciary imposed by § 30253(d) of this title in respect of the payment of the tax imposed by this part from the person or estate on which behalf he/she acts.
Any of the referred to liabilities may be either as to the amount of tax reported on a return or as to any deficiency of any tax.
(b) Period of limitation. — The period of limitation for assessment of any such liability of a transferee or fiduciary shall be as follows:
(1) In the case of a liability of an initial transferee of the property of the taxpayer, within one (1) year after expiration of the period of limitation for assessment against the taxpayer;
(2) In the case of the liability of the transferee of a transferee of the property of the taxpayer, within one (1) year after expiration of the period of limitation for assessment against the preceding transferee, but never more than two (2) years after the expiration of the period of limitation for assessment against the taxpayer; except that, if before the expiration of the period of limitation for the assessment of the liability of the transferee, a court proceeding for the collection of the tax or liability in respect thereof has been begun against the taxpayer or the last preceding transferee, respectively, then the period of limitation for assessment of the liability of the transferee shall expire one (1) year after the return of execution in the court proceeding.
(3) In the case of the liability of a fiduciary, not later than one (1) year after the liability arises or not later than the expiration of the period for collection of the tax in respect of which such liability arises, whichever is the latest.
(4) If before the expiration of the time prescribed in clauses (1), (2), or (3) for the assessment of the liability, both the Secretary and the transferee or fiduciary have both consented in writing to its assessment after such time, the liability may be assessed at any time prior to the expiration of the period agreed upon. The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon.
(c) Period for assessment against the taxpayer. — For purposes of this section, if any person is deceased, or is a corporation or a partnership which has terminated its existence, the period of limitation for assessment against the taxpayer shall be the period that would be in effect had death of the taxpayer or termination of existence of the corporation or partnership not occurred.
(d) Suspension of period of limitation. — The period or limitation to assess the liability of a transferee or fiduciary shall, after the mailing to the transferee or fiduciary of the notice of final determination provided in §§ 33001 et seq. of this title, be suspended for a period of sixty (60) days from the date said notice is deposited in the mail, and if an appeal from said notice is taken to the Court of First Instance, until the decision of the court shall have become final and for the next sixty (60) days.
(e) Address for notice of liability. — In the absence of notice to the Secretary under § 30622(b) of this title of the existence of a fiduciary relationship, any notice of liability enforceable under this section with respect to a tax imposed by this part shall be sufficient for purposes of this part if it shall have been mailed to the person responsible for the liability at his/her last known address, even if said person is deceased or is under legal disability, or in the case of a corporation or a partnership, has terminated its existence. The addresses to which this subsection refers include barcode intelligent mail and the arrangement of said addresses in accordance with the standards of the United States Postal Service.
(f) Definition of transferee. — As used in this section, the word “transferee” includes an heir, a legatee or distributee.
(g) Burden of proof. — In an appeal to the Court of First Instance, the burden of proof shall be upon the Secretary to show that a petitioner is liable as transferee of the property of a taxpayer, but not to show that the person was liable for the tax.
(h) Evidence. — Upon petition to the Court of First Instance, a transferee of the property of a taxpayer shall be entitled to a preliminary examination of the books, papers, documents, correspondence, and other evidence of the taxpayer or a preceding assignee of the property of the taxpayer, provided that the assignee making the petition is a petitioner in the Court of First Instance as to his/her liability in respect of the tax imposed on the taxpayer, including interest, fines, additional amounts, and tax additions established under §§ 33001 et seq. of this title. Upon such petition, the Court of First Instance may request the presentation of all such books, papers, documents, correspondence, and other evidence the production of which, in the judgment of the court, is necessary to enable the transferee to ascertain the liability of the taxpayer or of the preceding transferee, provided that it does not result in undue hardship to the taxpayer or to the preceding transferee. Such examination shall be conducted at such time and place designated by court.
History —Jan. 31, 2011, No. 1, § 1117.01, retroactive to Jan. 1, 2011.