For purposes of taxes imposed by §§ 31061 and 31067 of this title, the value of the gross estate of a decedent who is a Puerto Rico nonresident shall be that portion of his/her gross estate (to be determined as provided in § 31021 of this title) located in Puerto Rico at the time of his/her death. History —Jan. 31, 2011, No. 1, § 2030.03, retroactive to Jan. 1, 2011.
Puerto Rico Legal Code