(a) Requirement to prove allegations. — The estate executor or the donor shall be required to prove his/her assertions or allegations with trustworthy proof, which he/she shall submit to the Secretary.(b) Presumption of accuracy. — The determinations made by the Secretary to administer this part shall have standing before the courts as presumptively accurate. History —Jan. 31, 2011, No. 1, § 2055.05, retroactive to Jan. 1, 2011.
Puerto Rico Legal Code