(a) Fiduciary of taxpayer. — When notifying the Secretary that any person is acting as a fiduciary, the fiduciary shall assume the powers, rights, duties, and privileges of such other person regarding taxes imposed by this part (except as otherwise specifically provided, and except that taxes shall be charged on the property of such other person), until notice is given that the trust relationship has been terminated.(b) Notice. — Notice under this section shall be given pursuant to the regulations promulgated by the Secretary. History —Jan. 31, 2011, No. 1, § 2053.02, retroactive to Jan. 1, 2011.
Puerto Rico Legal Code