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33203 — 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 VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes/
  7. Chapter 1065 - Powers of the Secretary Sub/
  8. Subchapter A - General Provisions § 33201 - Taxpayer Surveys/
  9. 33203
Puerto Rico Legal Code

33203

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Any official or employee of the Department of the Treasury designated by the Secretary shall have free access to locations where public shows, performances, or exhibitions are held to ascertain the number of tickets and to examine and investigate any books and records, as necessary. It shall be the duty of the persons exploiting such public shows, performances, or exhibitions to allow such officials and employees free access to examine any books and records related to such public shows, performances, and exhibitions. History —Jan. 31, 2011, No. 1, § 6051.03, retroactive to Jan. 1, 2011.