Classification. — The provisions of this part are hereby classified and designated as follows:(a) Chapter 1. — Classification and Application of Provisions and Definitions.(b) Chapter 2. — Decedent’s Estate of Puerto Rico Residents.(c) Chapter 3. — Decedent’s Estate of Puerto Rico Nonresidents.(d) Chapter 4. — Taxes on Gifts.(e) Chapter 5. — Tax Returns, Payment of Taxes, Procedures, and Administration. History —Jan. 31, 2011, No. 1, § 2010.01, retroactive to Jan. 1, 2011.
Puerto Rico Legal Code