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30434 — Puerto Rico Law | CourtGPT
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  2. Laws/
  3. Puerto Rico/
  4. Title Thirteen - Taxation and Finance (§§ 1 — 33423)/
  5. Subtitle 17 - Internal Revenue Code of 2011/
  6. Part II - Income Taxes/
  7. Chapter 1011 - Foreign Corporations Sub/
  8. Subchapter A - Nonresident Alien Individuals § 30431 - Tax on Nonresident Alien Individuals/
  9. 30434
Puerto Rico Legal Code

30434

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In the case of a nonresident alien individual, no exemptions under § 30138 of this title, shall be allowed. History —Jan. 31, 2011, No. 1, § 1091.04, retroactive to Jan. 1, 2011.