2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 3 - General Provisions (§§ 621-639 — 1100a) › Chapter 71 - Municipal License Taxes (§§ 621-639 — 652y) › § 652b - Claims against assignees and trustees—Assets transferred

(a) Collection method.— The amount of the following obligations shall be assessed, collected and paid, except as hereinafter provided in this section, in the same manner and subject to the same provisions and limitations as in the case of a deficiency in the license tax levied hereunder, including the provisions covering default of payment after notice and demand, the provisions authorizing constraint and suit proceedings for collection and the provisions concerning claims and suits for refund:
(1) Assignees.— The obligation, at or in equity, of an assignee of a property of a person with respect to the license tax levied on the person by authority of §§ 651–652y of this title, including interest, additional amounts and tax additions provided by law.
(2) Trustees.— The obligation of a trustee, which is imposed below in clause (3) of this subsection tax levied hereunder of the person or estate on whose behalf he acts.
(3) Duties of trustees.— Any executor, administrator, attorney-in-fact or assignee, or other person who knowingly pays any amount owed by the person or estate on whose behalf he acts, except for the taxes which by law have priority in payment, before paying the municipality the tax levied herein owed by said person or estate shall be liable, personally and with his property, of the unpaid license tax levied hereunder or of that part thereof which appears to have become due and is unpaid.
Any of said obligations may be either as to the amount of the license tax declared in the return, or as to any deficiency in the license tax.
(b) Prescription period.— The prescription period for the assessment of any such obligations of an assignee or trustee shall be as follows:
(1) In the case of an obligation of an initial assignee of the property of the person, within one year after expiration of the prescription period for the assessment to the person.
(2) In the case of the obligation of the assignee of an assignee of the person’s property, within one year after expiration of the prescription period for the assessment to the preceding assignee, but never when two (2) years have elapsed after the expiration of the prescription period for the assessment to the person; except that, if before the prescription for the assessment of the assignee’s obligation shall have expired, a court proceeding shall have been commenced for the collection of the tax or of the obligation with respect to the tax, against the person or against the last preceding assignee, respectively, then the prescription period for the assessment of the assignee’s obligation shall expire one year after service of the execution in the court proceeding.
(3) In the case of the obligation of a trustee, not later than one year after the obligation accrues, or not later than the expiration of the period for the collection of the tax as to which said obligation arises, whichever occurs later.
(4) Whenever prior to the expiration of the period fixed in clauses (1), (2) or (3) of this subsection to assess the obligation, both the Finance Director and the assignee or trustee shall have agreed in writing to assess the obligation after said period, the obligation may be assessed at any time prior to the expiration of the period agreed upon. The period so stipulated may be extended by successive written agreements entered into prior to the expiration of the period previously agreed upon.
(c) Period for assessment to the person.— For the purposes of this section, if the person should die, or in the case of a corporation or a partnership if it ceases to exist, the prescription period for the assessment to the person shall be the period which might have applied if the person had not died, or if the corporation or partnership had not ceased to exist.
(d) Interruption of prescription period.— The prescription period to assess the obligation of an assignee or of a trustee shall be interrupted after service by mail to the assignee or trustee of the notice of the final determination provided in § 651o of this title, for a period of sixty (60) days reckoned 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 to notify obligation.— In the absence of notice to the Finance Director under § 652c of this title of the existence of a fiduciary relation, the notice of an enforceable obligation under this section with respect to a license tax levied hereunder shall be sufficient for the provisions of §§ 651–652y of this title if it shall have been mailed to the person responsible for the obligation to his last known address, even if said person should have died or be legally disabled, or in the case of a corporation or of a partnership even if it has ceased to exist.
(f) Definition of assignee.— As used in this section, the word “assignee” includes an heir, a legatee or participant.
(g) Burden of proof.— In an appeal to the Court of First Instance, the Finance Director shall have the burden of proof to show that plaintiff is liable as assignee of a person’s property, but not to show that the person was liable for the tax.
(h) Evidence.— Upon petition to the Court of First Instance, an assignee of a person’s property shall be entitled to make a preliminary examination of the books, papers, documents, correspondence and other evidence of the person or of a preceding assignee of the person’s property, provided the assignee making the petition be a plaintiff in the Court of First Instance as to his liability in connection with the tax levied on the person, including interest, fines, additional amounts and tax additions provided herein. When said petition is made, the Court of First Instance may request the presentation of all such books, papers, documents, correspondence and other evidence the production of which is deemed to be necessary by the court for the assignee to determine the liability of the person or of the preceding assignee, provided it does not cause any undue inconvenience to the person or to the preceding assignee. This examination shall be conducted at such time and place designated by court.
History —July 10, 1974, No. 113, Part 1, p. 371, § 30; Nov. 17, 1992, No. 93, § 20.