The provisions of this Code are hereby classified and designated as:Taxpayer Bill of Rights(a) Subtitle A.—Income Taxes(b) Subtitle B.—Estate and Gift Taxes(c) Subtitle C.—Excise Taxes(d) Subtitle D.—Sales and Use Tax(e) Subtitle E.—Beverages(f) Subtitle F.—Administrative Provisions, Interest, Penalties, and Additions to Taxes History —Jan. 31, 2011, No. 1, § 1000.02, retroactive to Jan. 1, 2011.
Puerto Rico Legal Code