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30531 — 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 1013 - Other Special Taxpayers Sub/
  8. Subchapter C - Special Employee-owned Corporations and Regular and Special Members § 30531 - Application of Provisions/
  9. 30531
Puerto Rico Legal Code

30531

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The provisions of this subchapter shall be applicable to special employee-owned corporations (hereinafter denominated 'special corporations' in this subchapter) incorporated according to the provisions of Chapter XVI of Act No. 144 of August 10, 1995, as amended. History —Jan. 31, 2011, No. 1, § 1113.01, retroactive to Jan. 1, 2011.