reglab/statecodes huggingface dataset:
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200) › § 5186 - Retailers with sales under $150,000—Payment of previous debts

It is hereby established as an indispensable condition for enjoying the benefits of §§ 5185–5191 of this title, that the taxpayer not owe any amount of taxes on personal property, on the date that according to the legislation in effect the taxable nature of the property is determined, or that if he/she should owe said taxes, the taxpayer should prepare and obtain the approval of a payment plan ensuring the liquidation of the debt in arrears. As an additional condition for granting the benefits of §§ 5185–5191 of this title, should the taxpayer obtain a payment plan pursuant to what is provided herein, he/she must be in compliance with the terms of the aforesaid by the first of January immediately prior to the fiscal year for which he/she requests the tax exemption.
History —Aug. 30, 1991, No. 83, § 5.36; Aug. 6, 1992, No. 45, § 8.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200) › § 5187 - Retailers with sales under $150,000—Exception

For the purpose of §§ 5185–5191 of this title, when a payment plan to liquidate a debt in arrears is granted pursuant to the provisions of § 5186 of this title, the provisions of § 5096 of this title shall not apply regarding the application of payments in strict order as they become due.
History —Aug. 30, 1991, No. 83, § 5.37; Aug. 6, 1992, No. 45, § 8.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200) › § 5188 - Retailers with sales under $150,000—Commitment with bondholders

Nothing contained in §§ 5185–5191 of this title shall be understood to modify any former action pursuant to the law binding the good faith, credit and taxing power of the Commonwealth or any municipality to a commitment for payment of the principal or interest on any bonds or notes of the Commonwealth or any municipality, nor does it impair the guarantees of commitments of this nature made hereinafter, pursuant to the law. Should the Legislature during any fiscal year discontinue the appropriation provided by § 5189 of this title, the exemption granted by §§ 5185–5191 of this title on the payment of property taxes levied by the Commonwealth or the municipalities, as the case may be, shall be suspended for said fiscal year and this provision shall constitute a commitment from time to time, with holders of bonds and notes for payment of which the power to levy taxes of the Commonwealth or of any municipality has been committed.
History —Aug. 30, 1991, No. 83, § 5.38; Aug. 6, 1992, No. 45, § 8.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200) › § 5188a - Retailers with sales under $150,000—Compensation to municipalities

In order to compensate the municipalities for uncollected real and personal property taxes resulting from the tax exemption provided by § 5185 of this title, a sum equal to the uncollected property taxes resulting from the stated exemption granted prior to the July 1, 1991, and levied by the municipalities as of the date of approval of this act, up to a maximum of two percent (2%), is hereby appropriated annually, from any available funds in the Commonwealth Treasury, to be covered into the funds in trust with the Government Development Bank as provided in subsection (c) of § 5803 of this title. The Secretary of the Treasury shall remit said sum to the Government Development Bank for its corresponding distribution, once the same has been appropriated.
History —Aug. 30, 1991, No. 83, added as § 5.39 on Aug. 6, 1992, No. 45, § 3.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200) › § 5189 - Retailers with sales under $150,000—Appropriation to the Special Fund

A sum equal to the basic uncollected tax as a result of the tax exemption provided by § 5185 of this title, which had been levied by the municipalities as of the date of approval of this act, up to a maximum of two percent (2%), plus the equivalent of twenty hundredths of one percent (2 0 / 1 0 0 %) for which the municipalities are reimbursed under § 746 of this title, is hereby appropriated to the “Special fund for the Amortization and Redemption of General Obligations Evidenced by Bonds and Notes” created by the special tax established by § 5002 of this title, to be covered into the funds in trust with the Government Development Bank, as provided in subsection (c) of § 5803 of this title, chargeable to the Collection Center funds, starting from the date in which the Center receives the transfers established in subsection (f) of § 2.3 of its organic act, and each subsequent year, as long as §§ 5185–5192 of this title are in effect. From July 1, 1991, up to the date on which the Collection Center receives the transfers referred to above, the Secretary of the Treasury shall make the corresponding appropriation. Likewise a sum equal to those taxes uncollected as a result of said exemption granted prior to July 1, 1991 shall be appropriated from any available funds in the Commonwealth Treasury. The Secretary of the Treasury shall remit said funds to the Government Development Bank as soon as the same are appropriated.
The funds provided herein shall be applied by the Government Development Bank for the payment of principal and interest on general obligations of the Government of the Commonwealth of Puerto Rico.
History —Aug. 30, 1991, No. 83, § 5.39, renumbered as § 5.40 and amended on Aug. 6, 1992, No. 45, §§ 4, 8.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200) › § 5190 - Retailers with sales under $150,000—Fraudulent reports

Any person who in order to avail him/herself of the benefits of the tax exemption authorized by §§ 5185–5191 of this title, presents any fraudulent statement, evidence or information, or fails to present or conceals the true details that will allow the Collection Center to make a correct computation of the exemption authorized by §§ 5185 and 5191 of this title, shall incur a felony and upon conviction shall be sanctioned with a fine of three thousand dollars ($3,000) or imprisonment for three (3) years, or both penalties, at the discretion of the court.
History —Aug. 30, 1991, No. 83, § 5.40, renumbered as § 5.41 and amended on Act Aug. 6, 1992, No. 45, §§ 5, 8.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200) › § 5191 - Retailers with sales under $150,000—Rules and regulations

The Governing Board of the Collection Center shall adopt the necessary rules and regulations to comply with the provisions of §§ 5185–5191 of this title, subject to §§ 2101 et seq. of Title 3, known as “Uniform Administrative Procedures Act of Puerto Rico”. The rules and regulations adopted by the Secretary of the Treasury on this matter shall be in effect as long as they do not prescribe.
History —Aug. 30, 1991, No. 83, § 5.41, renumbered as § 5.42 and amended on Aug. 6, 1992, No. 45, §§ 5, 8.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200) › § 5193 - Exemption for lands under intensive agricultural use—Definitions

For purposes of §§ 5192–5200 of this title, the following terms and phrases shall have the meaning stated below:
(a) Secretary of Agriculture.— Shall mean the Secretary of the Department of Agriculture of the Commonwealth of Puerto Rico.
(b) Land under intensive agricultural use.— Shall mean that land which is specified in §§ 5192–5200 of this title during the year they are cultivated using the technical recommendations promulgated for each crop.
(c) Farmer.— Shall mean that natural or juridical person who operates one or more agricultural farms for profit.
(d) Single crop farm.— Shall mean that specific area where only one product is sowed and cultivated.
(e) Netting.— Shall mean interwoven thread devices used for the harvesting of coffee in the coffee plantation.
(f) Farinaceous.— Shall mean any of the following products: sweet potatoes, yams, bananas, plantains, tanniers, cassava, apio and any others within that classification the planting of which the Secretary of Agriculture is interested in promoting.
(g) Fruit.— Shall mean avocados, citrics, mangos and any others within that classification that the Secretary of Agriculture is interested in promoting its planting.
(h) Vegetables.— Shall mean pumpkins, peppers, cabbages, tomatoes and any others within this classification, the planting of which the Secretary of Agriculture is interested in promoting.
History —Aug. 30, 1991, No. 83, § 5.43, renumbered as § 5.44 and amended on Aug. 6, 1992, No. 45, §§ 5, 8.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200) › § 5194 - Exemption for lands under intensive agricultural use—Limits to number of cuerdas

Exempt from taxation for the term fixed by § 5195 of this title shall be any land up to a combined total of two hundred (200) cuerdas owned under any legal concept, dedicated by a farmer to the cultivation of coffee planted under the sun, to be harvested with nets; to the cultivation of coffee in the shade under intensive management according to the recommendations of the Department of Agriculture; tobacco; farinacea, fruit; vegetables; pigeon peas; rice, and sugar cane. The minimum and maximum limits of the land dedicated to each crop entitled to the exemption granted by §§ 5192–5200 of this title, are established as follows:
Crop Minimum Maximum Coffee under the sun 1 40 Coffee under the shade 1 40 Tobacco 0.5 10 Sweet Potatoes 0.5 20 Bananas 0.5 25 Yams 0.5 10 Plantains 0.5 40 Tanniers 0.5 10 Cassava 0.5 10 Other Farinacea 0.5 10 Avocados 1 50 Citrics 1 50 Mangos 1 50 Other fruit trees 1 50 Pumpkins 1 20 Peppers 0.5 20 Cabbages 0.5 10 Tomatoes 0.5 50 Other vegetables 0.5 50 Pigeon peas 1 50 Rice 10 200 Sugar Cane 10 200
The total area to which tax exemption shall be granted under the provisions of §§ 5192–5200 of this title shall not exceed 130,000 cuerdas.
History —Aug. 30, 1991, No. 83, § 5.44, renumbered as § 5.45 and amended on Aug. 6, 1992, No. 45, §§ 5, 8.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200) › § 5195 - Exemption for lands under intensive agricultural use—Duration

The duration of the exemption granted by this title is limited from the time of planting and according to the number of cuerdas which qualify, pursuant to § 5194 of this title, as provided hereinbelow:
A. Fruit 25 years B. Coffee 15 years C. Farinaceous 15 years D. Vegetables 15 years E. Pigeon Peas 15 years F. Tobacco 15 years G. Rice 10 years H. Sugar Cane 15 years
The exemption shall be granted for the area dedicated to the cultivation of sugar cane annually for a period that shall not exceed fifteen (15) years. In order to be entitled to the exemption, the producers must renew no less than ten percent (10%) of the crops annually.
History —Aug. 30, 1991, No. 83, § 5.45, renumbered as § 5.46 and amended on Aug. 6, 1992, No. 45, §§ 5, 8.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200) › § 5196 - Exemption for lands under intensive agricultural use—Renewal, requirements; recommendations and regulations

Although granted for a number of years, the exemption bestowed by §§ 5192–5200 of this title shall be renewable every year after an inspection and a certification to the effect that the practices decreed for said purpose by the Department of Agriculture are being followed. In order to qualify for the property tax exemption the area in question shall be planted and cultivated following the recommendations and regulations of the Department of Agriculture.
History —Aug. 30, 1991, No. 83, § 5.46, renumbered as § 5.47 and amended on Aug. 6, 1992, No. 45, §§ 5, 8.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200) › § 5197 - Exemption for lands under intensive agricultural use—Filing of the official form; compliance with requirements

The right to the tax exemption granted by §§ 5192-5200 of this title must be exercised by filing with the Department of Agriculture the official form provided by such Department. It shall be an essential requirement for granting the annual tax exemption established herein, that the Secretary of Agriculture certifies on said form that the applicant meets all the requirements established by the Department of Agriculture through regulations and that he is a bona fide farmer pursuant to the regulatory provisions adopted by the Secretary of Agriculture for such a purpose.
The exemption granted herein shall be applied on or before December 31 of the calendar year in which the crop was planted. Said planting shall be certified by the Secretary of Agriculture as meeting all the requirements established by said Department. The exemption shall be in effect as of the first of January prior to the date in which said application was filed. The exemption granted herein shall cease upon noncompliance with the provisions of §§ 5192–5200 of this title or the requirements established by the Department of Agriculture through regulations; and the land shall begin to pay taxes in the calendar year in which the conditions and requirements necessary for the enjoyment of said exemption cease to exist.
When the crop is abandoned or when the land exempted for intensive agricultural use is segregated or urbanized, the corresponding taxes shall be collected from the date the use for which the right to exemption, was granted.
History —Aug. 30, 1991, No. 83, § 5.47, renumbered as § 5.48 and amended on Aug. 6, 1992, No. 45, §§ 5, 8; Nov. 17, 2015, No. 187, § 47.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200) › § 5198 - Exemption for lands under intensive agricultural use—Regulations

The Secretary of Agriculture is hereby empowered to establish through regulations the requirements every applicant must meet and the norms they must comply with in order to continue enjoying the exemption granted by §§ 5192–5200 of this title.
History —Aug. 30, 1991, No. 83, § 5.48, renumbered as § 5.49 and amended on Aug. 6, 1992, No. 45, §§ 5, 8.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200) › § 5200 - Exemption for lands under intensive agricultural use—Compensation to municipalities

The Secretary of the Treasury is hereby authorized to compensate the municipalities for the total taxes not collected by virtue of §§ 5192–5200 of this title, chargeable to the General Fund of the Commonwealth Treasury. Commencing with Fiscal Year 1992-93 and for subsequent years, the amount to be transferred to the Collection Center shall not exceed the total transferred in Fiscal Year 1991-92.
History —Aug. 30, 1991, No. 83, § 5.50, renumbered as § 5.51 and amended on Aug. 6, 1992, No. 45, §§ 5, 8.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240) › § 5201 - Establishment

A system of self-determination as to the tax levied on personal property is hereby established and provision are made for the judicial and administrative procedures as indicated hereinbelow.
History —Aug. 30, 1991, No. 83, § 6.01.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240) › § 5202 - Definitions

(a) Taxpayer.— Means every natural or juridical person subject to the taxes levied by law.
(b) Deficiency.—
(1) Means the amount by which the property tax levied by law surpasses the excess of:
(A) The sum of:
(i) The amount declared as taxes by the taxpayer in his/her tax return, if he/she filed a tax return and declared in the same any amount as tax, plus
(ii) the previously appraised amounts or those collected unappraisal, as a deficiency, over
(B) the total reductions made as defined in subsection (b)(2)(B) of this section.
(2) Rules for the application of clause (1).— For purposes of this subsection:
(A) The tax levied by law and the tax declared in the tax return shall both be determined without considering excess payments credited pursuant to § 5205(d) of this title.
(B) The term “reduction” means that part of a reduction, credit, reimbursement or other refund made because the tax imposed by law was less than the excess of the amount specified in clause (1)(A) of this subsection over the total of previously made reductions.
(c) Appraised.— When used in relation to the tax pending levy and notification, means the personal property tax that must be set for collection by the Collection Center.
(d) Valuation.— Means the total value of the personal property on which the tax will be levied.
(e) Market value.— Means the price that a person wishing to purchase would be willing to pay for a property to another wishing to sell, both acting with complete freedom and with full knowledge of all the factors subject to valuation, if the aforesaid should be put up for sale in a free market. In the case of merchandise for sale during the regular course of business of a merchant, trader or manufacturer, market value means what is provided by § 5086 of this title. The market value of property includes, among others, the excise taxes paid or pledged, freights, transport and insurance.
(f) Appraised value.— Means the value the taxpayer and/or the Collection Center has assigned to the personal property by the first of January of each year.
(g) Book value.— Means the cost of acquisition or production of the personal property adjusted for depreciation, obsolescence or other factors as reflected in the accounting books pursuant to generally accepted accounting principles.
(h) Volume of business.— The term volume of business means the gross income received or earned for rendering any service, for the sale of any goods, or for any other business activity.
History —Aug. 30, 1991, No. 83, § 6.02.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240) › § 5204 - Valuation and computation of the tax

Every person bound to file a tax return on personal property shall include in it all of his/her personal property subject to taxes according to the law and shall compute the tax on the basis of its book value by the 1st of January of each fiscal year for which the tax is computed. When the book value of the personal property is minimal, as established by regulations, the same shall be appraised for its estimated residual value. Said residual value shall fluctuate between ten percent (10%) and twenty percent (20%) of the original cost of the property.
All of the above notwithstanding, if the book value of the personal property does not reasonably reflect its market value, the same shall be appraised at its market value.
History —Aug. 30, 1991, No. 83, § 6.04.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240) › § 5208 - Deficiencies—Jurisdiction of the Court of First Instance to increase it; additional amounts or additions to the tax

The Court of First Instance shall have the power to redetermine the correct amount of the deficiency even though the amount thus determined is greater than the total deficiency notified by the Collection Center in the form provided by § 5206 of this title, and to determine if any additional amounts should be levied or added to the tax, provided the Collection Center or its representative files a claim to that effect at any time prior to sentencing.
History —Aug. 30, 1991, No. 83, § 6.08.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240) › § 5209 - Deficiencies—Additional

If the Collection Center has sent a notice of deficiency to the taxpayer by certified mail as provided by § 5206 of this title, and the taxpayer has resorted to the Court of First Instance within the term and in the manner provided, the Collection Center shall not be entitled to determine any additional deficiency regarding to the same taxable year, except in the case of fraud, and except as provided by § 5208 of this title (concerning the power of the Court of First Instance to determine deficiencies).
History —Aug. 30, 1991, No. 83, § 6.09.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240) › § 5210 - Deficiencies—Mathematical error

Should the taxpayer be notified that due to an mathematical error which appears on the tax return, he/she owes taxes in excess of what was declared on the tax return, and that an appraisal of the tax based on what should have been the correct total of the tax, had it not been for the mathematical error, has been made or will be made, such notification shall not be considered as a notification of deficiency for purposes of this section or § 5206 of this title, and the taxpayer shall not be entitled to file suit before the Court of First Instance against said notice, nor will such an appraisal or collection be prohibited by the aforementioned provisions.
History —Aug. 30, 1991, No. 83, § 6.10.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240) › § 5211 - Deficiencies—Extension for payment

When it is shown to the satisfaction of the Collection Center that the payment of said deficiency on the date prescribed for it will be unduly onerous for the taxpayer, the Collection Center may grant an extension for the payment of the deficiency for a period that shall not exceed eighteen (18) months, and in exceptional cases, for an additional period that shall not exceed twelve (12) months. Should an extension be granted, the Collection Center may require the taxpayer to post a bond for that amount which is not greater than double the amount of the deficiency and with those sureties that the Collection Center deems necessary to assure payment of the deficiency according to the terms of the extension. Interest at ten percent (10%) shall be collected in every extension granted by this section. No extension whatsoever shall be granted if the deficiency is due to negligence, intentional contempt of the rules and regulations, or fraud with intent to avoid the tax.
History —Aug. 30, 1991, No. 83, § 6.11.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240) › § 5212 - Deficiencies—Address for serving notice

In the absence of a notice to the Collection Center regarding the existence of a fiduciary relationship, the notice of a deficiency with respect to the tax levied by this chapter will suffice if it has been sent to the taxpayer by mail to his/her last known address even when said taxpayer is deceased or is legally incompetent or, in the case of a partnership, even when it no longer exists.
History —Aug. 30, 1991, No. 83, § 6.12.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240) › § 5213 - Service of summons and requirements

The summons and requirements issued by the Collection Center through any of its officials, employees or authorized representatives under the provisions of this chapter, to appear, testify or produce books, papers or evidence, shall be served pursuant to the provisions of §§ 3171–3173 of Title 32.
History —Aug. 30, 1991, No. 83, § 6.13.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240) › § 5215 - Taxes in jeopardy—Prior to deficiency

Should an appraisal under § 5214 of this title be made before the taxpayer has been notified under § 5206 of this title of any determination with respect to the deficiency which said appraisal refers to, the Collection Center shall notify the taxpayer of said deficiency, pursuant and subject to the provisions of § 5206 of this title, within thirty (30) days following the date of its appraisal.
History —Aug. 30, 1991, No. 83, § 6.15.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240) › § 5216 - Taxes in jeopardy—Scope and total

(a) Appraisal after notice of deficiency.— An appraisal under § 5214 of this title made after the taxpayer has been notified of the deficiency subject to such appraisal, pursuant to the provisions of § 5214 of this title will in no way affect the procedure established in § 5206 of this title nor shall it deprive the taxpayer of the resources provided therein with respect to said deficiency. When the appraisal is made after an administrative hearing concerning the deficiency subject to such an appraisal has been held, but prior to the Collection Center’s notice of its final decision, it shall notify the taxpayer as to said final determination within thirty (30) days following the date of said appraisal. Furthermore, when the appraisal of a deficiency under § 5214 of this title is made after sentencing by the Court of First Instance on the merits of said deficiency, the appraisal may only be made with respect to the amount of the deficiency determined by the judgment of the Court.
(b) Amount to be appraised prior to the Court of First Instance’s opinion.— The appraisal referred to in § 5214 of this title may be made with respect to a larger or smaller deficiency than that which has been notified to the taxpayer under § 5206 of this title, without considering the provisions of § 5209 of this title which prohibit the determination of additional deficiencies, or whether an appeal has or has not been filed before the Court of First Instance with regard to the notified decision. The Collection Center or its representative may reduce such an appraisal or any unpaid part thereof to the limit to which it considers the total amount of the appraisal to be excessive, at any time before the decision of said court is issued. The Collection Center shall notify the Court of First Instance of the amount of said appraisal or reduction should the appeal be filed before said court prior to the appraisal or subsequently filed, and the court shall have jurisdiction to redetermine the total amount of the deficiency and of all the amounts appraised at the same time with regard thereto.
History —Aug. 30, 1991, No. 83, § 6.16.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240) › § 5217 - Bankruptcies and receiverships

(a) Immediate appraisal.— When any taxpayer is adjudicated as bankrupt in any bankruptcy procedure or when a trustee is appointed for any taxpayer in any judicial procedure, any personal property taxes pending payment (together with interest, penalties, additional amounts and additions to the tax provided by this chapter), as well as any deficiency established by the Collection Center regarding to the tax levied by this title on said taxpayer, will be appraised immediately if the deficiency had not been appraised until then pursuant to the law. In those cases the trustee shall notify the Collection Center of the adjudication of bankruptcy or of the receivership, and the term of prescription for the appraisal shall be suspended for the period comprising the date of adjudication of bankruptcy or from the beginning of the receivership for up to thirty (30) days after the trustee’s notice has been received by the Collection Center; but the suspension under this provision shall in no case whatsoever be for a period greater than two (2) years. The claims for the deficiency and for said interest, additional amounts or additions to the tax may be presented, to be decided pursuant to the law, to the court before which the bankruptcy or receivership procedure is pending, regardless of whether the procedures pertaining to any appraised deficiency are pending before the Court of First Instance.
(b) Unpaid claims; extension for payment and interest.— Any tax approved in a bankruptcy or receivership procedure that was not paid by the taxpayer may be collected through legal collection proceedings and attachment, within a period of five (5) years after the termination of said bankruptcy or receivership procedure. An extension for the payment of said taxes shall not exceed eighteen (18) months, and in exceptional cases shall be granted for an additional period that shall not exceed twelve (12) months. Were an extension to be granted, the Collection Center may require that the taxpayer post a bond for an amount no greater than double the amount of the deficiency with those guarantors deemed necessary by the Collection Center to secure payment of the deficiency according to the terms of the extension. No extension whatsoever shall be granted if the deficiency is due to negligence, to willful disregard for the rules and regulations or to fraud with the intent to evade taxes. Interest shall be collected at a rate of ten percent (10%) per annum on the amount of the extended tax. Were the amount of the extended tax not paid according to the terms of the extension, interest shall be collected on the unpaid amount at the rate of ten percent (10%) per annum as part of the tax for the period from the date fixed by the terms of the extension until the same is paid.
History —Aug. 30, 1991, No. 83, § 6.17.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240) › § 5218 - Prescription—Term for appraisal and collection

The Collection Center shall have a term of four (4) years, from the date the [taxpayer] filed his/her tax return, to review the personal property tax return, the valuation of the properties, the tax computation made by the taxpayer, and to determine the correct tax to be paid, and no court procedure for the collection of said taxes shall commence after said period has expired. Provided, That for purpose of this section, a tax return filed prior to the last day prescribed by this title for filing the same shall be deemed as filed on the last day.
History —Aug. 30, 1991, No. 83, § 6.18.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240) › § 5219 - Prescription—Exceptions

(a) Omission of assets.— In case [assets] valued at twenty five percent (25%) or more of the taxable value were omitted in the tax return, the tax may be appraised by the Collection Center, or a court procedure may be commenced for the collection of said tax without an appraisal, within a period of six (6) years after the tax return was filed.
(b) Fraud or lack of a return.— In case a false or fraudulent return is filed with the intention of evading taxes, or in case the return is not filed, the tax may be appraised by the Collection Center, or a court procedure for the collection of said tax without an appraisal may be commenced at any time.
(c) Waiver.— When prior to the expiration of the statute of limitations established in § 5218 of this title or subsection (a) of this section for the revision of the personal property tax return, the valuation of the properties, the tax computation made by the taxpayer, and for the collection of said tax, the Collection Center and the taxpayer have agreed in writing to appraise the personal property and the tax after such a period, the tax may be appraised at any time prior to the expiration of the term agreed to. The term thus agreed to may be extended by successive written agreements made prior to the expiration of the term previously agreed to.
(d) Collection after appraisal.— When the appraisal of the personal property and the tax levied by this title has been made by the Collection Center within the proper prescription term for the same, said tax may be collected through legal proceedings for collection in court, provided they commence:
(1) Within seven (7) years after the appraisal of the tax, or
(2) prior to the expiration of any term for said collection agreed to in writing by the Collection Center and the taxpayer before said seven (7)-year term has expired. The term thus agreed to may be extended by successive agreements made prior to the expiration of the term previously agreed upon.
History —Aug. 30, 1991, No. 83, § 6.19.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240) › § 5220 - Prescription—Stay of proceedings

The statute of limitations for the appraisal by the Collection Center and for the beginning of a legal collection procedure or of a court procedure for the collection of any deficiency, shall be stayed for the period during which the Collection Center is estopped from making the appraisal or from beginning the legal collection procedure or the court procedure (and in every case, if there is an appeal to the Court of First Instance until the decision of the court is final) and for the sixty (60) days after the notice of the final deficiency determination is sent by certified mail as provided in § 5206 of this title.
History —Aug. 30, 1991, No. 83, § 6.20.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240) › § 5222 - Publication of tax returns—Inspection, restricted

(a) Tax returns filed under this chapter on which the tax has been revised or determined by the Collection Center shall constitute public documents, however, they shall not be subject to inspection, except as provided below.
(b) Tax returns shall be subject to inspection only by regulatory provision of the Governing Board of the Collection Center after showing just cause therefor.
(c) The Governing Board of the Collection Center shall prescribe the regulatory provisions under which the inspection of the tax returns may be carried out.
(d) Whenever a tax return is subject to inspection by any person, a certified copy of the same will be issued to said person, upon their request, under the rules and regulations prescribed by the Governing Board of the Collection Center which will fix a reasonable fee to furnish said copy.
History —Aug. 30, 1991, No. 83, § 6.22.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240) › § 5223 - Publication of tax returns—Upon request of shareholders

All bona fide holders of registered shares who own one percent percent (1%) or more of the shares issued by any corporation shall be allowed to examine the personal property tax returns of said corporation and its subsidiaries when requested of the Collection Center.
History —Aug. 30, 1991, No. 83, § 6.23.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240) › § 5224 - Publication of tax returns—Information requested by the Committees of the Legislature

(a) By request of the Committee on Finance of the House of Representatives, of the Committee on Finance of the Senate, of a Select Com[m]ittee of the Senate or the House of Representatives especially authorized to inspect tax returns by a Senate or House Resolution, or of a Joint Committee thus authorized by a Concurrent Resolution, the Collection Center shall provide said Committee while in executive session with any information of any nature included or stated in any tax return.
(b) Any of these committees acting directly as a committee, or through those investigators appointed or designated thereby, shall be entitled to inspect any or all tax returns on those occasions and in the manner it so determines.
(c) Any information thus obtained by the Committee may be submitted to the Senate or to the House of Representatives, as the case may be.
History —Aug. 30, 1991, No. 83, § 6.24.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240) › § 5225 - Publication of tax returns—Taxpayer lists at the Internal Revenue Collection Centers

The Collection Center shall cause lists to be prepared and be made available, annually, for public inspection, in the manner determined by it, at the Internal Revenue Collection Centers of each municipality and at any other location provided by it, containing the name and mailing address of each person who has filed a personal property tax return in that municipality and the amount of the tax declared.
History —Aug. 30, 1991, No. 83, § 6.25.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240) › § 5226 - Publication of tax returns—Information requested by Municipal Treasurers

By request of the municipal treasurers, the Collection Center shall provide them with that information in the tax returns filed under this title necessary to determine the license fee applicable to a merchant, the imposition and collection of which is authorized by §§ 651 et seq. of this title known, as “Municipal License Act”.
History —Aug. 30, 1991, No. 83, § 6.26.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240) › § 5227 - Publication of tax returns—Disclosure of information

It shall be illegal for any collector, agent, inspector or other official or employee of the Collection Center or its authorized representative, to disclose or make known information or data stated or revealed in the personal property tax return in prejudice of the taxpayer’s best interests, or provide any tax return or copy thereof, or a volume including a summary or details of said tax return, without being authorized by the Collection Center, except as provided in this chapter. It shall be illegal for any person to print or publish in any form not provided by law, a tax return or any part thereof or any information, data or matters found in it.
Every collector, agent, inspector or other official or employee of the Collection Center or its authorized representative who violates the preceding provisions shall incur a felony, and upon conviction, shall be sanctioned with a fine of five thousand dollars ($5,000) or imprisonment for five (5) years, or both penalties, at the discretion of the court.
If the violator is an official or employee of the Collection Center or its authorized representative, and is convicted, he/she shall also be removed from the position or employment he/she holds.
History —Aug. 30, 1991, No. 83, § 6.27.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240) › § 5228 - Taxpayer surveys

From time to time the Collection Center may carry out surveys regarding all persons bound to pay personal property taxes, and make lists of said persons and the personal property they own.
History —Aug. 30, 1991, No. 83, § 6.28.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240) › § 5229 - Examination of books and witnesses

(a) Taxpayer’s liability.— In order to determine the correctness of any tax return or for the purpose of preparing a tax return when none has been filed, the Collection Center may examine any books, papers, records or memoranda pertaining to matters that should be included in the tax return through any its officials, employees or representatives, and it may require the appearance of the person who files the tax return or of any official or employee of said person, or the appearance of the person who has knowledge regarding the matter in question, and take a statement concerning those matters that according to law must be included in the tax return, with the power to take oath of said person or persons.
No taxpayer shall be subjected to unnecessary investigations or examinations and only one inspection of the taxpayer’s accounting books and records for each fiscal year will be made, unless the taxpayer should request otherwise, or unless the Collection Center, after an investigation, should notify the taxpayer in writing that an additional investigation is necessary.
(b) Liability of the assignee.— In order to determine the liability in law or in equity of an assignee of the personal property of any person regarding to the tax levied on such a person, the Collection Center may examine any books, papers, records or memorandums pertaining to said liability through any of its officials, employees or representatives, and may require the appearance of the assignor or the assignee or of any official or employee of said persons, or the appearance of any other person who has knowledge concerning the matter and may take their statement with respect to such a matter.
History —Aug. 30, 1991, No. 83, § 6.29.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240) › § 5230 - Power to take oaths and statements

(a) Officials and employees of the Collection Center.— Every official, employee or representative of the Collection Center who has been assigned functions regarding the provisions of this chapter, is hereby authorized to take oaths and statements concerning any phase thereof, or in any other case in which he/she is authorized to take said oaths and statements by legal authority or regulations promulgated under the legal authority.
(b) Other persons.— Any oath or statement required or authorized by this chapter or by any regulations under the authority of the same, may be taken by any person authorized to take oaths of a general nature by the laws of the Commonwealth of Puerto Rico, of the United States, or of any state, territory or possession of the United States, or of the District of Columbia, where said oath or affirmation is to be taken, or by any consular official of the United States. This subsection shall not be construed as an exclusive listing of the persons who may take such oaths or statements.
History —Aug. 30, 1991, No. 83, § 6.30.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240) › § 5231 - Final agreements; faculty of the Collection Center

The Collection Center is hereby empowered to execute a written agreement with any person regarding said person’s responsibility, or that of the person in whose name action is taken with regard to the personal property tax levied by this chapter corresponding to any taxable year.
In the absence of fraud or mathematical error, the determinations as to the facts and the decision of the Collection Center on the merits of any claim filed or authorized by this chapter shall not be subject to review by any other administrative official, employee or agent of the Commonwealth of Puerto Rico. In the absence of fraud or mathematical error, the granting of interest on any credit or reimbursement by the Collection Center under this chapter shall not be subject to review by any other administrative official, employee or agent of the Commonwealth of Puerto Rico. Provided, That the case shall not be reopened with regard to the matters agreed upon nor the agreement modified by any official, employee or agent of the Commonwealth of Puerto Rico and that said agreement or any determination, appraisal, collection, payment, reduction or reimbursement pursuant thereto shall not be annulled, modified, rendered ineffective or ignored in any suit, action or proceeding.
History —Aug. 30, 1991, No. 83, § 6.31.