The Secretary of the Treasury shall establish through regulations, circular letter, or administrative determination the necessary guidelines for the implementation of the provisions of this chapter. The regulatory provisions amended or adopted pursuant to this chapter shall not be subject to the applicable provisions of the Uniform Administrative Procedure Act, §§ 2101 et seq. of Title 3.The Governor of Puerto Rico may extend, through executive order, the period of any and all the incentives provided under this chapter. Said time extensions may be ordered on or before the day following the corresponding due date. History —Nov. 1, 2011, No. 216, § 8.
Puerto Rico Legal Code