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31173 — Puerto Rico Law | CourtGPT
  1. Home/
  2. Laws/
  3. Puerto Rico/
  4. Title Thirteen - Taxation and Finance (§§ 1 — 33423)/
  5. Subtitle 17 - Internal Revenue Code of 2011/
  6. Part III - Decedent’s Estate and Gifts/
  7. Chapter 1025 - Tax Returns, Payment of Taxes, Procedure and Administration Sub/
  8. Subchapter E - Miscellaneous Provisions § 31171 - Execution of Transfer Documents/
  9. 31173
Puerto Rico Legal Code

31173

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Insofar as, in the judgment of the Secretary, this is necessary to properly administer this part, the Secretary may demand from any person, by means of notice to that effect, that he/she submit a financial statement that includes all his/her assets and liabilities, with such details and in such manner as the Secretary may demand and on such date as the Secretary may specify, which date by no means may precede the date of notice by more than five (5) years. History —Jan. 31, 2011, No. 1, § 2055.03, retroactive to Jan. 1, 2011.