The Secretary of the Treasury shall prescribe by regulations, circular letter, or administrative determination the guidelines for the interpretation and implementation of the provisions of this chapter. Any regulatory provisions that are amended or adopted in accordance with this chapter shall not be subject to the applicable provisions of the Uniform Administrative Procedure Act, §§ 2101 et seq. of Title 3. History —Jan. 17, 2012, No. 22, § 6, renumbered as § 7 on July 11, 2012, No. 138, § 2.
Puerto Rico Legal Code