Summons and demands for payment issued by the Secretary or by any official or employee of the Department of the Treasury under the provisions of this Code to appear, testify, or produce books, papers, or records shall be enforced pursuant to the provisions of §§ 3171—3173 of Title 32. History —Jan. 31, 2011, No. 1, § 6051.09, retroactive to Jan. 1, 2011.
Puerto Rico Legal Code