(a) Information regarding payment of automobile lease. — Any person engaged in a trade or business in Puerto Rico, and that in the operation of said trade or business, received from any individual, business, partnership, or corporation payments on account of vehicle leasing, pursuant to the provisions of § 30127(a)(3)(H) of this title, shall be required to file an annual information statement, as provided in subsection (b) of this section. The original of such statement shall be furnished to the payer whose name appears in the document on or before January 31 of the following calendar year for which the copy of the statement must be filed with the Secretary.(b) Information statement on payments of automobile lease: — For the purpose of this section, the information statements shall be prepared and filed adjusting it to the manner prescribed by the Secretary, and shall contain, without limitation, the following information:(1) The name, address, and account number of the person required to file the statement of the payer from whom the payments described in subsection (a) of this section are received;(2) the amount of the payments received from such individual during the calendar

red to file the statement of the payer from whom the payments described in subsection (a) of this section are received;(2) the amount of the payments received from such individual during the calendar year;(3) any other information prescribed by the Secretary through regulations. History —Jan. 31, 2011, No. 1, § 1063.11, retroactive to Jan. 1, 2011.