reglab/statecodes huggingface dataset:
2023 Laws of Puerto Rico › TITLE THREE - Executive (§§ 1 — 9311) › Chapter 11 - Department of Health (§§ 171 — 206) › § 198 - Internal revenue stamps for construction plans

Any plan for construction of houses or buildings of any kind, submitted to the Secretary of Health of Puerto Rico for approval, shall have affixed thereto an internal revenue stamp as follows:
Of one dollar ($1), when the value of the house or building is more than one thousand dollars ($1,000) and less than five thousand dollars ($5,000);
Of five dollars ($5), when the value of the house or building exceeds five thousand dollars ($5,000) and is less than ten thousand dollars ($10,000), and
Of ten dollars ($10), when the value of the house or building shall exceed ten thousand dollars ($10,000); Provided, That any plumbing plan for house or building the value of which shall exceed one thousand dollars ($1,000), shall have an internal revenue stamp of the value of one dollar ($1) affixed thereto; Provided, further, That the said tax shall be for one time only, even though the plans be returned to the owner thereof for the correction of any defect, or if the construction is not carried out.
History —June 16, 1925, No. 31, p. 186, § 1.
2023 Laws of Puerto Rico › TITLE THREE - Executive (§§ 1 — 9311) › Chapter 11 - Department of Health (§§ 171 — 206) › § 199 - Internal revenue stamps for construction plans—Secretary to keep registry of plans

The Secretary of Health shall cancel the internal revenue stamps and shall keep a registry wherein to enter, in correlative number, the plans presented, of both classes, and the internal revenue stamps cancelled.
History —June 16, 1925, No. 31, p. 186, § 2.
2023 Laws of Puerto Rico › TITLE THREE - Executive (§§ 1 — 9311) › Chapter 11 - Department of Health (§§ 171 — 206) › § 203 - Charity programs—Donated foodstuffs, prohibition of sale, cession, etc

(a) It shall be unlawful for any beneficiary of the programs of the Department of Health of the Commonwealth of Puerto Rico or of any other government agency to sell, transfer, cede, present or exchange any foodstuffs or provisions received by him for his or his family’s use under said programs and donated by the Government of the United States or the Government of the Commonwealth of Puerto Rico or agencies thereof.
(b) It shall be unlawful for any person, business or industrial entity to exchange or acquire in any way whatsoever, from beneficiaries of the programs of the Department of Health of the Commonwealth of Puerto Rico or of any other government agency, foodstuffs or provisions donated under said programs for personal or family use.
(c) Any person who, without the right to do so, appropriates for his personal use, or sells, transfers, cedes, presents or exchanges, or unlawfully acquires or enters into the possession of foodstuffs or provisions donated by the Government of the United States of America or the Government of the Commonwealth of Puerto Rico and destined to a beneficiary of the food or provision distribution programs, shall be guilty of a misdemeanor and upon conviction punished according to the provisions of this section.
(d) Possession in any commercial establishment or place of business, for sale, or in any agricultural or industrial entity for any use other than consumption by the person to whom they are destined, of foodstuffs or provisions of those referred to in subsection (a) of this section shall be considered prima facie evidence of the unlawful acquisition of such articles; Provided, That such presumption shall not apply where possession is transitory, for transporting or conserving said articles with authorization of the beneficiary thereof.
(e) Any person or commercial or industrial entity violating the provisions of this section shall be guilty of a misdemeanor and upon conviction punished by a fine of not less than twenty-five [dollars] ($25) nor more than two hundred fifty dollars ($250) or by imprisonment in jail for a term of not less than fifteen (15) nor more than ninety (90) days, or both, in the discretion of the court.
History —June 11, 1965, No. 16, p. 26, §§ 1—5.
2023 Laws of Puerto Rico › TITLE THREE - Executive (§§ 1 — 9311) › Chapter 11 - Department of Health (§§ 171 — 206) › § 204 - Vaccination program

(a) The Department of Health is hereby directed to establish a hepatitis vaccination program, free of cost, for the members of the Puerto Rico Police and the civilian personnel whose duties require the making of arrests or intervening with arrested persons. Provided, however, That these vaccines shall be administered in the work areas of the members of the Puerto Rico Police and of the civilian personnel, in coordination with the Superintendent of the Puerto Rico Police.
(b) The Department of Health is hereby empowered to establish, through regulations, the vaccines that shall be administered to comply with the purposes of this section, as well as the frequency with which said vaccines shall be administered.
(c) The sum of one hundred and sixty thousand dollars ($160,000) is hereby appropriated to the Puerto Rico Police from unencumbered funds in the general budget, to be used for the vaccination of those police officers who, at the time of the approval of this act, have not been vaccinated. Provided, That the Puerto Rico Police shall use the appropriated funds in the course of one year, as of the effectiveness of this act.
(d) For subsequent years, the Puerto Rico Police shall include the funds needed for the operation of the Vaccination Program in its operating budget.
History —Jan. 30, 2006, No. 51, §§ 2—5, eff. July 1, 2006.
2023 Laws of Puerto Rico › TITLE THREE - Executive (§§ 1 — 9311) › Chapter 11 - Department of Health (§§ 171 — 206) › § 205 - International Medical Care Council

(a) The International Medical Care Council is hereby created (hereinafter the Council), attached to the Department of Health for the purpose of developing strategies that propitiate the establishment of programs, offers, and services to promote medical tourism in Puerto Rico.
(b) The Council shall be constituted by seven (7) members. It shall be chaired by the Director of the Tourism Company. The other members of the Council shall be the Secretary of Economic Development, the Secretary of Health, the President of the Surgeons Association, the President of the Hospitals Association of Puerto Rico, the Secretary of the Department of State, and the President of the Association of Nursing Professionals.
(c) The Council shall be constituted within forty-five (45) days after the approval of this act, and shall adopt its regulations within ninety (90) days of its constitution, and shall initiate an action plan addressed to developing and promoting health tourism in Puerto Rico and to increase the traffic of international patients.
(d) The government dependencies that are part of this Council are hereby authorized to contribute, in accordance to their capacities, the physical, financial and personnel resources to defray and enable its operation. Furthermore, the Council is authorized to receive donations from public and private entities, which shall be used to comply with the purposes of this section.
(e) The Chairperson shall render a report to the Legislature no later than July 1 of each year on the progress made in the implementation of the purposes set forth in this section, in accordance with the action plan it has adopted.
History —Jan. 30, 2006, No. 52, §§ 2—6, eff. 120 days after Jan. 30, 2006.
2023 Laws of Puerto Rico › TITLE THREE - Executive (§§ 1 — 9311) › Chapter 11 - Department of Health (§§ 171 — 206) › § 206 - Distribution of fresh milk to participants of the WIC Program

(a) Title.— This section shall be known as an “Act to establish the Public Policy of the Government of Puerto Rico on the Distribution of Fresh and UHT Milk as Main Food Products for WIC Program Participants”.
(b) Public policy.— The distribution of fresh milk and UHT milk as primary products to WIC Program participants shall be the public policy of the Government of Puerto Rico. To achieve this, the Department of Health shall make all necessary efforts to ensure that all Program participants, except for children under one year of age, receive or be offered fresh milk as first option, over ultra high temperature processing milk (UHT) and powdered milk at every WIC Center in the Island.
(c) Regulations.— The Department of Health shall draft the general and basic guidelines that shall serve as the framework for the implementation of the provisions of this section; likewise, it shall amend all those regulations germane to the distribution of milk to WIC Program participants in order to adjust it to the provisions of this section.
History —Aug. 17, 2011, No. 187, §§ 1–3, eff. 60 days after Aug. 17, 2011.
2023 Laws of Puerto Rico › TITLE THREE - Executive (§§ 1 — 9311) › Chapter 12 - Department of the Family (§§ 211 — 211m-211s) › § 211 - Short title

This chapter shall be known as the Organic Act of the Department of the Family.
History —June 30, 1968, No. 171, p. 614, § 1, eff. Jan. 1, 1969.
2023 Laws of Puerto Rico › TITLE THREE - Executive (§§ 1 — 9311) › Chapter 12 - Department of the Family (§§ 211 — 211m-211s) › § 211a - Creation of the Department; appointment of the Secretary; compensation

There is hereby created a Government executive department which shall be known as the Department of the Family (hereinafter called the Department) to be under the direction and supervision of a Secretary of the Family (hereinafter called the Secretary) who shall be appointed by the Governor with the advice and consent of the Senate.
The annual salary of the Secretary shall be thirty-two thousand dollars ($32,000).
History —June 30, 1968, No. 171, p. 614, § 2, eff. Jan. 1, 1969.
2023 Laws of Puerto Rico › TITLE THREE - Executive (§§ 1 — 9311) › Chapter 12 - Department of the Family (§§ 211 — 211m-211s) › § 211b - Functions

The Department shall be the agency responsible for carrying out the programs of the Commonwealth directed toward the solution or mitigation of the social problems of Puerto Rico. Toward this purpose it shall study the social problems and shall outline a plan of action directed toward the solution or mitigation of said problems. It shall also carry out social service programs or of any related nature giving emphasis to the rehabilitation aspect by means of the efforts of the proper individuals and with the vision of interrelationship between individuals, families and community.
Through proper action or in coordination with other government or private organizations, it shall carry out programs of direct economic aid to needy persons, service for the welfare of children and young people and for disabled persons, rehabilitation and training programs, community improvement projects, programs for providing employment to unemployed persons, guidance programs for individuals and families and any other activity which leads to the social improvement of individuals as well as of families and communities.
History —June 30, 1968, No. 171, p. 614, § 3, eff. Jan. 1, 1969.
2023 Laws of Puerto Rico › TITLE THREE - Executive (§§ 1 — 9311) › Chapter 12 - Department of the Family (§§ 211 — 211m-211s) › § 211c - Secretary; powers and faculties; Subsecretary

Besides the power and faculties vested on the Secretary of this chapter and those conferred by other laws he shall also have all the powers, faculties, functions and prerogatives inherent to the office, among which, without it being construed as a limitation, the following are hereby enumerated:
(a) Make recommendations to the Governor and to the Legislature for the formulation of a public policy on social services and to implement the action to be finally adopted.
(b) Plan, direct and supervise the operation of the Department and its programs.
(c) Appoint, in accordance with applicable laws, all the personnel of the Department. The personnel appointed as hereinbefore provided shall be included within the Competitive Service.
(d) Prescribe, repeal and amend norms and regulations for the operation of the Department and its programs.
(e) Prepare and administrate the budget of the Department.
(f) Appoint a Subsecretary of the Family, who under his direction will help him in his functions. In case of absence or temporary disability of the Secretary, the Subsecretary of the Family shall substitute for him and shall exercise all attributions of the Secretary as acting Secretary of the Family during said absence or disability.
In case of death, resignation or dismissal of the Secretary, the Subsecretary of the Family shall exercise all functions of the latter as acting Secretary of the Family, for the duration of the vacancy.
History —June 30, 1968, No. 171, p. 614, § 4, eff. Jan. 1, 1969.
2023 Laws of Puerto Rico › TITLE THREE - Executive (§§ 1 — 9311) › Chapter 12 - Department of the Family (§§ 211 — 211m-211s) › § 211d - Transference of organizations and programs

There are hereby transferred to the Department for their operation under the direction and supervision of the Secretary the following organizations and programs:
(a) The Division of Public Welfare of the Department of Health, created by §§ 1—26 of Title 8, with all its programs including the Food Distribution Program. All powers, faculties, obligations and duties of the Secretary of Health in connection with the programs under the government and administration of the Division of Public Welfare shall pass to the Secretary, including those established by Act No. 97 of June 1955.
(b) The Vocational Rehabilitation Division of Puerto Rico established by the Board for Vocational Education by Act No. 414 of May 13, 1947. All powers and faculties of the Board for Vocational Education and of its executive director in connection with said Division are hereby transferred to the Department to be exercised by the Secretary.
Jointly with the Vocational Rehabilitation Division there are also transferred from the Department of Education, the Center of Rehabilitation for the Blind, created by §§ 1024a—1024e of Title 18, and the Corporation of Industries for the Blind, Mentally Retarded and Other Disabled Persons created by §§ 1025—1029 of Title 18, which shall continue existing as a corporation. The powers and duties of the Department of Education, of the Secretary of Education and of the Board of Vocational Education in connection with the Center of Rehabilitation for the Blind and the Corporation of Industries for the Blind, Mentally Retarded and Other Disabled Persons shall pass to the Secretary. There are also transferred the powers and faculties of the Secretary of Education in connection with Act No. 169 of Act Mar. 10, 1940, which provides for a system of register and identification of the blind, and everything in connection with Act No. 66 of June 13, 1955, which creates a fund for the purchase of shoes for public-school children who lack the means for acquiring same to be exercised by the Secretary.
History —June 30, 1968, No. 171, p. 614, § 5, eff. Jan. 1, 1969.
2023 Laws of Puerto Rico › TITLE THREE - Executive (§§ 1 — 9311) › Chapter 12 - Department of the Family (§§ 211 — 211m-211s) › § 211e - Transference of Child Commission

There is hereby transferred to the Department the Child Commission created by Act No. 49, June 15, 1956, as amended.
History —June 30, 1968, No. 171, p. 614, § 6, eff. Jan. 1, 1969.
2023 Laws of Puerto Rico › TITLE THREE - Executive (§§ 1 — 9311) › Chapter 12 - Department of the Family (§§ 211 — 211m-211s) › § 211f - Transference of Puerto Rican Geriatrics Commission

There is hereby transferred from the Department of Health to function attached to the Department, the Puerto Rican Geriatrics Commission, established by Act No. 16 of May 22, 1962, and the executive office of this Commission.
History —June 30, 1968, No. 171, p. 614, § 7, eff. Jan. 1, 1969.
2023 Laws of Puerto Rico › TITLE THREE - Executive (§§ 1 — 9311) › Chapter 12 - Department of the Family (§§ 211 — 211m-211s) › § 211g - Personnel, records, equipment and properties, funds and appropriations transferred

There are hereby transferred to the Department all resources and facilities including all personnel, records, equipment and properties, funds, appropriations which are being used in connection with the programs and the functions transferred by this chapter to be used, employed or spent by the Department in connection with said functions or agencies.
History —June 30, 1968, No. 171, p. 614, § 8, eff. Jan. 1, 1969.
2023 Laws of Puerto Rico › TITLE THREE - Executive (§§ 1 — 9311) › Chapter 12 - Department of the Family (§§ 211 — 211m-211s) › § 211h - Delegation in officers

The Secretary may delegate in subordinate officers and authorize them to subdelegate in other officers any function or power as may be assigned or conferred by this chapter or any other act, except that the power of promulgating regulations shall not be delegated.
History —June 30, 1968, No. 171, p. 614, § 9, eff. Jan. 1, 1969.
2023 Laws of Puerto Rico › TITLE THREE - Executive (§§ 1 — 9311) › Chapter 12 - Department of the Family (§§ 211 — 211m-211s) › § 211j - Commissions, boards and committees; related entities

The Secretary may appoint those commissions, boards and committees that he may deem necessary for the best attainment of the purposes of this chapter, as well as to collaborate with any entity related with the objectives and purposes of the Department, offering for such purpose secretarial or technical aid services which they may need. In the appointment of these commissions, boards and committees the Secretary shall give careful attention so that ample stimulation and opportunity be offered for participation by the citizens.
History —June 30, 1968, No. 171, p. 614, § 11, eff. Jan. 1, 1969.
2023 Laws of Puerto Rico › TITLE THREE - Executive (§§ 1 — 9311) › Chapter 12 - Department of the Family (§§ 211 — 211m-211s) › § 211k - Internal organization of the Department

The Secretary is hereby empowered, with the approval of the Governor, to establish the internal organization of the Department, and he may for such purposes reorganize, consolidate and modify the titles, in the existing programs, activities and units, as well as to create new units, but subject to the condition that no program established by this chapter be eliminated, without the consent of the Legislature.
History —June 30, 1968, No. 171, p. 614, § 12, eff. Jan. 1, 1969.
2023 Laws of Puerto Rico › TITLE THREE - Executive (§§ 1 — 9311) › Chapter 12 - Department of the Family (§§ 211 — 211m-211s) › § 211l - Consonant provisions

With the exceptions of the modifications that may be necessary in order to adjust the agencies and programs transferred by this chapter to the structure of the Department, the laws governing said agencies and programs shall continue in force, except those provisions that might be in conflict with this chapter, which are hereby repealed.
History —June 30, 1968, No. 171, p. 614, § 13, eff. Jan. 1, 1969.
2023 Laws of Puerto Rico › TITLE THREE - Executive (§§ 1 — 9311) › Chapter 12 - Department of the Family (§§ 211 — 211m-211s) › § 211l-5 - Support for the Elderly Act—Short title

Sections 211 l -5—211 l -10 of this title will be known as the “Support for the Elderly Act”.
History —June 30, 1968, No. 171, p. 614, added as § 23 on May 29, 1984, No. 32, p. 70; renumbered as § 31 on July 12, 1985, No. 106, p. 355, § 12; renumbered as § 19 on Dec. 30, 1986, No. 5, § 34 from § XVI, which was renumbered as § 35 from § XVII on Aug. 17, 1994, No. 86, § 37; Sept. 2, 2000, No. 331, § 8.
2023 Laws of Puerto Rico › TITLE THREE - Executive (§§ 1 — 9311) › Chapter 12 - Department of the Family (§§ 211 — 211m-211s) › § 211l-6 - Support for the Elderly Act—Definitions

Definitions for purposes of §§ 211 l -5—211 l -10 of this title:
(a) Department.— Means the Department of the Family.
(b) Secretary.— Means the Secretary of the Department of the Family.
(c) Secretariat.— Means the office of the Secretariat of Family Services of the Department of the Family.
(d) Elderly.— Means a person who is 60 years of age or older.
History —June 30, 1968, No. 171, p. 614, added as § 24 on May 29, 1984, No. 32, p. 70; renumbered as § 32 on July 12, 1985, No. 106, p. 355, § 12; renumbered as § 20 on Dec. 30, 1986, No. 5, p. 887, art. 34 of § XVI, which was renumbered as art. 35 of § XVII on Aug. 17, 1994, No. 86, art. 37; Sept. 2, 2000, No. 331, § 8.
2023 Laws of Puerto Rico › TITLE THREE - Executive (§§ 1 — 9311) › Chapter 12 - Department of the Family (§§ 211 — 211m-211s) › § 211l-7 - Support for the Elderly Act—Subrogation

Notwithstanding the provisions of § 568 of Title 31, the Department of the Family is hereby authorized to be subrogated to the right of the elderly to receive support from the person or persons judicially obligated to provide for them, according to §§ 561—570 of Title 31, in those cases in which the Family Services Program provides the following services:
(a) Housekeeper;
(b) day care;
(c) substitute home, and
(d) any other that implies payment for services.
History —June 30, 1968, No. 171, p. 614, added as § 25 on May 29, 1984, No. 32, p. 70; renumbered as § 33 on July 12, 1985, No. 106, p. 355, § 12; renumbered as § 21 on Dec. 30, 1986, No. 5, p. 887, art. 34 of § XVI, which was renumbered as art. 35, § XVII, Aug. 17, 1994, No. 86, art. 37; Sept. 2, 2000, No. 331, § 8.
2023 Laws of Puerto Rico › TITLE THREE - Executive (§§ 1 — 9311) › Chapter 12 - Department of the Family (§§ 211 — 211m-211s) › § 211l-8 - Support for the Elderly Act—Subrogation actions

The Department’s subrogation shall authorize it to file administrative and judicial actions to claim and receive the support funds from those who are obligated to provide support without the requirement of a prior assignment of rights by the elderly person who is supported, since it shall be understood that the acceptance by the elderly person who receives support payments of any of the services indicated in § 211 l -7 of this title constitutes an assignment to the Department of the Family of his right to support.
History —June 30, 1968, No. 171, p. 614, added as § 26 on May 29, 1984, No. 32, p. 70; renumbered as § 34 on July 12, 1985, No. 106, p. 355, § 12; renumbered as § 22 on Dec. 30, 1986, No. 5, p. 887, art. 34 of § XVI, which was renumbered as art. 35, § XVII on Aug. 17, 1994, No. 86, art 37; Sept. 2, 2000, No. 331, § 8.
2023 Laws of Puerto Rico › TITLE THREE - Executive (§§ 1 — 9311) › Chapter 12 - Department of the Family (§§ 211 — 211m-211s) › § 211l-9 - Support for the Elderly Act—Organization and administrative procedures

The Department shall establish, through regulations, the necessary organizational and administrative procedures in order to:
(a) Determine in each case, which person or persons are obligated to provide for the elderly person who receives the benefits of the Secretariat.
(b) Locate the persons who have the legal obligation to provide for him.
(c) Determine, in conjunction with the provider, whenever possible, the amount that he must contribute for the support of the elderly person, taking into account the needs of the elderly person and the resources of the provider. Once an agreement has been reached, the parties shall sign a stipulation whose terms may be exacted in the courts of Puerto Rico as of the date on which the document is signed.
(d) To file actions for support in the courts of Puerto Rico in those cases in which a stipulation cannot be reached as provided by § 27 of this act, to subrogate in the support rights of the elderly, pursuant to what is provided by §§ 211 l -5—211 l -10 of this title. The contribution that the court determines shall be exactable from the moment the Department requires it from the provider.
History —June 30, 1968, No. 171, p. 614, added as § 27 on May 29, 1984, No. 32, p. 70; renumbered as § 35 on July 12, 1985, No. 106, p. 355, § 12; renumbered as § 23 on Dec. 30, 1986, No. 5, p. 887, art. 34 of § XVI, which was renumbered as art. 35, § XVII on Aug. 17, 1994, No. 86, art. 37; Sept. 2, 2000, No. 331, § 8.
2023 Laws of Puerto Rico › TITLE THREE - Executive (§§ 1 — 9311) › Chapter 12 - Department of the Family (§§ 211 — 211m-211s) › § 211l-10 - Support for the Elderly Act—Refusal to comply with obligation to support or with agreement; actions

The provider’s refusal to comply with the obligation to provide support, or failure to comply with the terms of an agreement to do so, shall empower the Department to initiate the corresponding legal proceedings to exact the obligation or payment of the contributions determined, from the person or persons legally obligated to provide support.
History —June 30, 1968, No. 171, p. 614, added as § 28 on May 29, 1984, No. 32, p. 70; renumbered as § 36 on July 12, 1985, No. 106, p. 355, § 12; renumbered as § 24 on Dec. 30, 1986, No. 5, p. 887, art. 34 of § XVI, which was renumbered as art. 35, § XVII on Aug. 17, 1994, No. 86, art. 37; Sept. 2, 2000, No. 331, § 8.
2023 Laws of Puerto Rico › TITLE THREE - Executive (§§ 1 — 9311) › Chapter 13 - Department of Treasury (§§ 221 — 286) › § 231a - Delegation of powers and duties of Secretary of the Treasury

The Secretary of the Treasury is hereby authorized to delegate to officials or employees of his Department, appointed by him, such duties, powers and prerogatives vested in him by the Legislature of Puerto Rico, as he may deem necessary and proper for the exercise and fulfillment of such duties, powers and prerogatives. This authorization does not include the powers vested by law in the Secretary of the Treasury to make regulations on matters of public interest.
History —June 9, 1956, No. 41, p. 130.
2023 Laws of Puerto Rico › TITLE THREE - Executive (§§ 1 — 9311) › Chapter 13 - Department of Treasury (§§ 221 — 286) › § 236 - Books and records subject to inspection

The books, records and office of the Secretary of the Treasury shall be at all times subject to the inspection of the Governor and the Legislative Assembly of Puerto Rico, and by any committee appointed to examine them by either house thereof.
History —Political Code, 1902, § 95.
2023 Laws of Puerto Rico › TITLE THREE - Executive (§§ 1 — 9311) › Chapter 13 - Department of Treasury (§§ 221 — 286) › § 237 - Authenticated copies as evidence of originals

Copies of any documents, records, books or papers in the office of the Secretary of the Treasury, duly authenticated under the official seal of said office and by the official signature of said officer, shall be evidence equally with the originals.
History —Political Code, 1902, § 127.
2023 Laws of Puerto Rico › TITLE THREE - Executive (§§ 1 — 9311) › Chapter 13 - Department of Treasury (§§ 221 — 286) › § 238 - Assistant Secretary of the Treasury; duties; to serve as acting Secretary

There shall be in the office of the Secretary of the Treasury of Puerto Rico an Assistant Secretary of the Treasury, who shall be appointed by the Secretary of the Treasury.
The Assistant Secretary of the Treasury shall perform such duties as may be assigned to him by the Secretary of the Treasury.
In case of the temporary absence or disability of the Secretary of the Treasury, the Assistant Secretary of the Treasury shall, in the discretion of the Secretary of the Treasury, and with his consent, act in his place, and exercise all the powers and perform all the duties of the Secretary of the Treasury, as acting Secretary of the Treasury, during such absence or disability.
In case of the death, resignation or removal of the Secretary of the Treasury, the Assistant Secretary of the Treasury shall exercise all the powers and perform all the duties of the Secretary of the Treasury, as acting Secretary of the Treasury, during such vacancy; Provided, That the Assistant Secretary of the Treasury shall first execute and file a bond to cover his official responsibility as acting Secretary of the Treasury, during such vacancy in the office of the Secretary of the Treasury, in such amount as shall be fixed by the Council of Secretaries, such bond to be approved in the manner provided by law for the approval of the bond of the Secretary of the Treasury.
History —Political Code, 1902, § 96.
2023 Laws of Puerto Rico › TITLE THREE - Executive (§§ 1 — 9311) › Chapter 13 - Department of Treasury (§§ 221 — 286) › § 239 - Seal of office

The Secretary of the Treasury shall have and keep an official seal, to be used in authenticating documents and papers certified and signed by him, by impressing the same thereon. The seal heretofore used by the Secretary of the Treasury of Puerto Rico shall be the seal of his office unless a new seal be adopted in accordance with the provisions of § 553 of this title.
History —Political Code, 1902, § 94.
2023 Laws of Puerto Rico › TITLE THREE - Executive (§§ 1 — 9311) › Chapter 13 - Department of Treasury (§§ 221 — 286) › § 250 - Lost or destroyed draft; duplicate

The Secretary of the Treasury of Puerto Rico may issue a duplicate draft in the event of the nonreceipt, loss, or destruction of the original draft issued upon a warrant, or in case of the mutilation or destruction of such a draft to an extent which renders it nonnegotiable.
Upon receipt by the Secretary of the Treasury of notice as to the nonreceipt, loss or destruction of a draft, he shall direct the proper order to the depository bank upon whom such draft was drawn, to stop payment.
Any person interested in obtaining a duplicate draft shall file, in writing, a petition to such effect to the Secretary of the Treasury. In the event the claimant is not the original owner of the draft, the Secretary of the Treasury shall require clear and satisfactory evidence of the claimant’s legitimate ownership.
In case the legitimate owner of a lost, destroyed, in whole or in part, or defaced draft is not the original owner, the duplicate draft shall be issued in favor of the original owner, but shall bear an indorsement by the Secretary of the Treasury, providing that the Secretary of the Treasury shall receive credit therefor upon the indorsement of the legitimate owner of the draft.
If the original draft is received or recovered after the owner has requested that payment be stopped thereon, but before a duplicate draft has been issued by the Secretary of the Treasury, he shall immediately advise the Secretary of the Treasury and the latter shall leave suspension of payment without effect.
In the event of the receipt or recovery of the original draft after the issue of a duplicate, the original shall not be valid, but shall be immediately forwarded to the Secretary of the Treasury of Puerto Rico for cancellation.
History —Political Code, 1902, § 86; Apr. 25, 1949, No. 77, p. 184, § 1; Apr. 27, 1950, No. 135, p. 358, § 1; June 6, 1968, No. 73, p. 124, § 1.
2023 Laws of Puerto Rico › TITLE THREE - Executive (§§ 1 — 9311) › Chapter 13 - Department of Treasury (§§ 221 — 286) › § 251a - Powers of the Secretary of the Treasury

The Secretary of the Treasury is empowered to transfer to the General Fund of the Commonwealth Treasury the amount of those checks deposited in Debts Pending Payment Account-Commonwealth Funds, that have remained in said account during the preceding two (2) years without having been claimed. The funds transferred at the time of the approval of this act may be used as resources in the General Fund as of the closing of the fiscal year that ended on June 30, 2003. At the closing of the fiscal year, the Secretary of the Treasury shall notify, in writing to the last known address, the people or entities to whom the check was issued and the amount of which shall be transferred to the General Fund.
Within ten (10) years from the date on which any unclaimed amount is transferred to the General Fund as set forth herein, the person who believes to be entitled to any of such amounts may claim it from the Secretary of the Treasury, and same shall be able to reimburse it with prior verification of the claimant’s right to same. Any legal claim submitted which must be paid against the funds transferred in this manner shall be paid against any of the available funds in the General Fund that are not appropriated for other matters, for which purpose the amounts necessary for this purpose are hereby appropriated without need for making new appropriations.
History —Political Code, 1902, added as § 87A on Sept. 3, 2003, No. 264, § 2; Jan. 8, 2004, No. 31, § 1, retroactive to Sept. 5, 2003.
2023 Laws of Puerto Rico › TITLE THREE - Executive (§§ 1 — 9311) › Chapter 13 - Department of Treasury (§§ 221 — 286) › § 252 - Debts pending payment—How same are to be paid

Any person in whose name a check has been issued by the Secretary of the Treasury of Puerto Rico, or by any special payer, or the legitimate holder of said check, whose value has been cancelled and returned to its original fund pursuant to the provisions of the Political Code, shall be entitled to cash it in the manner established for authorized and paid claims against the Commonwealth of Puerto Rico, as long as said check is presented to the Secretary of the Treasury de [sic] Puerto Rico, along with incontrovertible evidence of the ownership of said check.
When the check intended for cashing is not presented along with the claim, such omission must be justified with satisfactory evidence.
History —Political Code, 1902, § 88; Mar. 29, 1950, No. 19, p. 68, § 1; Mar. 13, 1951, No. 25, p. 50, § 2; June 6, 1968, No. 73, p. 124, § 2; Sept. 3, 2003, No. 264, § 3.
2023 Laws of Puerto Rico › TITLE THREE - Executive (§§ 1 — 9311) › Chapter 13 - Department of Treasury (§§ 221 — 286) › § 281 - Publication of informative material by Secretary of the Treasury

(a) The Secretary of the Treasury of Puerto Rico is hereby authorized to print, publish and dispose of informative material related with the Department of the Treasury when in his judgment the knowledge of such information by the public in general or by certain taxpaying circles will be in furtherance of the public interest.
(b) These publications may be sold at cost of reproduction and the proceeds of the sales shall be covered into the General Fund of the Treasury. These publications shall be delivered gratis to the agencies of the Commonwealth or Municipal Government; Provided, That the Secretary shall determine, as to each publication, whether the same is to be sold or to be distributed gratis among private persons and entities.
(c) The Secretary of the Treasury of Puerto Rico is hereby authorized to promulgate the necessary rules and regulations to enforce the provisions of this section.
History —June 9, 1956, No. 34, p. 102, §§ 1—3.
2023 Laws of Puerto Rico › TITLE THREE - Executive (§§ 1 — 9311) › Chapter 13 - Department of Treasury (§§ 221 — 286) › § 282 - Advances for programs financed with federal contributions; regulations

(a) The Secretary of the Treasury of Puerto Rico is hereby authorized to advance and place at the disposal of the departments and dependencies of the Commonwealth of Puerto Rico, from any available funds in the Commonwealth Treasury not otherwise appropriated, as the latter may request, the necessary sums of money to facilitate the carrying out of the programs which are financed with federal contributions.
(b) The departments and dependencies of the Commonwealth of Puerto Rico shall furnish to the Secretary of the Treasury with each request for funds the necessary evidence showing that the advances to be requested under this section are secured by existing federal appropriations.
(c) All advance payments made in accordance with the provisions of this section shall be reimbursed to the General Fund of the Treasury of Puerto Rico as soon as the corresponding federal funds are received. For such purposes the departments and dependencies shall, without delay, file the necessary documents required by the federal government so that the corresponding reimbursements shall be deposited, as soon as possible, in the Commonwealth Treasury.
(d) The Secretary of the Treasury shall promulgate the regulations and proceedings as he may consider necessary to secure the prompt reimbursement of the advances authorized by this section.
History —June 1, 1971, No. 21, p. 40, §§ 1—4.
2023 Laws of Puerto Rico › TITLE THREE - Executive (§§ 1 — 9311) › Chapter 13 - Department of Treasury (§§ 221 — 286) › § 283 - Short title

Sections 283—283p of this title shall be known as the “Puerto Rico Government Accounting Act”.
History —July 23, 1974, No. 230, Part 2, p. 183, § 1, eff. 180 days after July 23, 1974.
2023 Laws of Puerto Rico › TITLE THREE - Executive (§§ 1 — 9311) › Chapter 13 - Department of Treasury (§§ 221 — 286) › § 283d - Financial reports

(a) The Secretary shall prepare, at the end of each fiscal year, general reports for the Legislative Assembly, for the Governor and for the public, which shall state clearly the result of the financial operations of the government. He shall also prepare all such financial reports which periodically or eventually may be required by the Legislative Assembly, the Governor, the Budget Bureau and the Planning Board. The Secretary shall prepare other reports which may be requested by any dependency provided its need warrants it, and its preparation does not become burdensome.
(b) Every dependency, corporate entity or legislative body shall furnish to the Secretary the audited financial reports related to their financial condition and operations that he/she may request and which may be necessary to conduct the functions entrusted to him/her by §§ 283—283p of this title.
History —July 23, 1974, No. 230, Part 2, p. 183, § 5; June 11, 2004, No. 140, § 4.
2023 Laws of Puerto Rico › TITLE THREE - Executive (§§ 1 — 9311) › Chapter 13 - Department of Treasury (§§ 221 — 286) › § 283e - Accounting and preaudit of public funds of dependencies

(a) Unless otherwise provided by law, the Secretary shall be the officer in charge of the custody of all public funds of the dependencies, and of keeping the central accounting of such funds. His jurisdiction over the accounts, vouchers, records and other documents and fiscal transactions shall be exclusive.
(b) All financial transactions of the executive dependencies shall be preaudited by the Secretary in accordance with the principles, norms, procedures, rules and regulations adopted by him. In determining the preaudit procedures and the scope of the examination of vouchers and other documents, the Secretary shall consider the audit principles generally accepted in accounting practice, effectiveness of the fiscal organization, accounting system, payment and revenue procedures, internal audits and the administrative practices related to the corresponding executive dependencies.
(c) The Secretary is hereby authorized to delegate to any of the corresponding executive dependencies the preauditing of all or of part of its financial transactions when, in his opinion, the fiscal organization, accounting system, internal proceedings and the administrative practices of the executive dependency in question, warrant this action. The Secretary may revoke the delegation when, in his opinion, it is advisable for the best interest of the government.
(d) The financial transactions of the legislative and judicial dependencies, although handled through the Secretary, shall not be subject to the preaudit of the Secretary insofar as the accuracy, propriety, correction, necessity and legality of the transactions are concerned. In these cases, it shall be the only responsibility of the Secretary to verify that the appropriation or fund against which the disbursement is ordered, shall have sufficient balance to cover the same, and that the voucher originating the disbursement is signed by an officer of the legislative or judicial dependency, duly authorized.
History —July 23, 1974, No. 230, Part 2, p. 183, § 6, eff. 180 days after July 23, 1974.
2023 Laws of Puerto Rico › TITLE THREE - Executive (§§ 1 — 9311) › Chapter 13 - Department of Treasury (§§ 221 — 286) › § 283l - Form of construction

In the event any provision of §§ 283—283p of this title should not be sufficiently clear to make a decision, the accounting principles, practices and theories generally accepted at the time of making the decision shall be considered.
Sections 283—283p of this title shall be construed so as to comply with the purpose of providing the greatest degree of flexibility and fiscal autonomy possible to the legislative bodies so that they may be able to exercise control over their funds and public property and establish their own accounting and payment procedure systems. Any provisions of law incompatible with the purpose of guaranteeing the fiscal autonomy of the legislative bodies shall be repealed as of the date of effectiveness of this law.
History —July 23, 1974, No. 230, Part 2, p. 183, § 13; June 11, 2004, No. 140, § 10.
2023 Laws of Puerto Rico › TITLE THREE - Executive (§§ 1 — 9311) › Chapter 13 - Department of Treasury (§§ 221 — 286) › § 283m - Regulation

(a) The Secretary shall prescribe and promulgate such rules and regulations as are necessary to implement §§ 283—283p of this title. All rules and regulations prescribed and promulgated by the Secretary by virtue of the powers conferred herein, shall have the force of law and shall not be subject to the provisions of Act 112 of June 30, 1957, known as the Rules and Regulations Act of 1958.
(b) The rules and regulations prescribed and promulgated by the Secretary shall not apply to the legislative and judicial dependencies in matters pertaining to the exactitude, propriety, correctness, necessity and legality of the transactions. Said dependencies shall establish the regulations needed for these purposes. They shall nevertheless be applicable to all matters not in conflict with the independence of action [that] §§ 283—283p of this title provide for the legislative and judicial dependencies. None of the provisions herein set forth shall apply to the legislative bodies, as this term is defined in §§ 283—283p of this title, which shall be solely governed by the rules and regulations approved and adopted by these.
(c) The regulations, proceedings, systems, circular letters and memoranda issued pursuant to the laws and sections of the Political Code which are repealed by this act, provided they are not in conflict with any of the provisions of §§ 283—283p of this title, shall continue in force until the substitutes therefor are issued.
History —July 23, 1974, No. 230, Part 2, p. 183, § 14; June 11, 2004, No. 140, § 11.
2023 Laws of Puerto Rico › TITLE THREE - Executive (§§ 1 — 9311) › Chapter 13 - Department of Treasury (§§ 221 — 286) › § 283o - Books and records subject to inspection

The books and files of the Secretary shall be subject to inspection by the Governor and the Legislative Assembly of Puerto Rico.
History —July 23, 1974, No. 230, Part 2, p. 183, § 16, eff. 180 days after July 23, 1974.
2023 Laws of Puerto Rico › TITLE THREE - Executive (§§ 1 — 9311) › Chapter 13 - Department of Treasury (§§ 221 — 286) › § 283p - Penalties

Any person who, knowingly or willfully, violates §§ 283—283p of this title or any rule, proceeding or system promulgated by the Secretary, the Speaker of the House or the President of the Senate, by virtue thereof, shall incur in [a] misdemeanor and upon conviction shall be punished by an individual fine that shall not exceed five thousand dollars ($5,000) or imprisonment for a term of not more than ninety (90) days. Provided, That in the event of a violation of subsection (f) of § 283k of this title, there shall be imposed a penalty of restitution to the public official or employee convicted, which shall consist of the payment of an amount equivalent to twice the amount he/she would have obtained for his/her personal benefit.
History —July 23, 1974, No. 230, Part 2, p. 183, § 19; June 11, 2004, No. 140, § 12; Nov. 30, 2006, No. 256, § 1.
2023 Laws of Puerto Rico › TITLE THREE - Executive (§§ 1 — 9311) › Chapter 13 - Department of Treasury (§§ 221 — 286) › § 284 - Charges for requests for determination, opinions, etc.—Authorization

The Secretary of the Treasury of Puerto Rico, hereinafter referred to as “the Secretary”, is hereby authorized to impose service fees for handling the requests submitted to the Department of the Treasury, which require the issuing of administrative determinations, opinions and other similar requests. The Secretary shall be empowered to establish, through regulations, the aforementioned fees. Furthermore, said regulations shall establish the categories or subcategories in order to classify the various types of requests filed with the Department of the Treasury.
History —July 20, 1990, No. 15, p. 78, § 1; July 16, 1999, No. 154, § 1.
2023 Laws of Puerto Rico › TITLE THREE - Executive (§§ 1 — 9311) › Chapter 13 - Department of Treasury (§§ 221 — 286) › § 284a - Charges for requests for determination, opinions, etc.—Specifications

The amounts to be charged pursuant to the provisions of § 284 of this title:
(a) Shall vary according to the categories or subcategories into which the requests are classified;
(b) shall be determined after taking into account the average time to issue the opinion or document in each category or subcategory and the complexity of the matter, and
(c) shall be paid in advance.
The charges shall be reimbursed only if the Secretary of the Treasury refuses to issue the opinion or decision. If the applicant withdraws the request prior to the issuing of the opinion or decision, he shall not be entitled to reimbursement of the amounts paid.
History —July 20, 1990, No. 15, p. 78, § 2.
2023 Laws of Puerto Rico › TITLE THREE - Executive (§§ 1 — 9311) › Chapter 13 - Department of Treasury (§§ 221 — 286) › § 284b - Charges for requests for determination, opinions, etc.—Exemptions or reductions

The Secretary, according to his criteria, shall establish the categories of the requests that shall be exempted from the payment of such charges or those which shall be subject to reduced charges, pursuant to the provisions of subsections (a) and (b) of § 284a of this title.
History —July 20, 1990, No. 15, p. 78, § 3.
2023 Laws of Puerto Rico › TITLE THREE - Executive (§§ 1 — 9311) › Chapter 13 - Department of Treasury (§§ 221 — 286) › § 284d - Charges for requests for determination, opinions, etc.—Regulation

The Secretary shall establish the procedures and promulgate the regulations necessary to put into effect the provisions of §§ 284—284e of this title, pursuant to §§ 2101 et seq. of this title, known as the “Uniform Administrative Procedures Act of the Commonwealth of Puerto Rico”.
History —July 20, 1990, No. 15, p. 78, § 5, renumbered as § 4 and amended on July 16, 1999, No. 154, § 3.
2023 Laws of Puerto Rico › TITLE THREE - Executive (§§ 1 — 9311) › Chapter 13 - Department of Treasury (§§ 221 — 286) › § 284e - Charges for requests for determination, opinions, etc.—Destination of funds

As of the effective date of this act, the funds collected as fees for handling requests shall be accounted separately from any other funds received by the Department of the Treasury. Said funds shall be used by the Secretary of the Treasury to develop the necessary systems and procedures and for programming and acquiring the computer equipment needed to expedite the handling of requests by the administrative units of the Department of the Treasury in charge thereof.
Prior to using said funds, the Secretary of the Treasury shall annually submit, for the approval of the Office of Management and Budget, a budget of expenses chargeable thereto. The remainder of said funds that, by June 30 of each fiscal year has not been used or encumbered, shall be transferred to the General Fund of the Commonwealth of Puerto Rico. Provided, That for Fiscal Year 2015-2016, the sum of six million dollars ($6,000,000) in account number 0240000-245-081-1998, the sum of two million dollars ($2,000,000) in account number 0240000-245-882-1998, or in any other created for the same purposes in the Department of the Treasury’s accounting system shall be transferred from this Fund to the “2015-2016 Legal Liability Fund”.
History —July 20, 1990, No. 15, p. 78, § 6; Dec. 16, 1995, No. 236, § 1; renumbered as § 5 and amended on July 16, 1999, No. 154, § 4; July 2, 2015, No. 105, § 14.