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33089 — Puerto Rico Law | CourtGPT
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  3. Puerto Rico/
  4. Title Thirteen - Taxation and Finance (§§ 1 — 33423)/
  5. Subtitle 17 - Internal Revenue Code of 2011/
  6. Part VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes/
  7. Chapter 1063 - Interest, Penalties, and Additions to Taxes § 33071 - Interest on Deficiencies/
  8. 33089
Puerto Rico Legal Code

33089

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For purposes of this part, and except when otherwise provided, the term 'person' means and includes any individual, partnership, trust, corporation, association, or any official, agent, or employee of a corporation, or a partner, agent, or employee of a partnership or trust on account of which such individual, official, agent, employee, partner, or trustee is required to engage in the act which constitutes a violation. Said term also includes any official, agent, or employee of a department, agency, instrumentality, public corporation, or municipality of the Government of Puerto Rico. History —Jan. 31, 2011, No. 1, § 6030.19, retroactive to Jan. 1, 2011.