33339

(a) General rule. — All taxes, levies, licenses, or any other payment established in this Code may be paid by postal money order or bank draft, legal tender, bonds, internal revenue stamps, checks—personal, manager’s or certified—credit cards, debit cards, electronic transfers, and other negotiable instruments.(b) Payment by check or money order. —(1) Relief from responsibility. —(A) Duly paid check or money order. — No person who is indebted to the Government of Puerto Rico because of taxes imposed by this Code who has tendered a certified check, a manager’s check, a teller’s check, or a money order as provisional payment of such taxes pursuant to the terms of this subsection, shall be relieved from the requirement of making the definitive payment of such taxes until such certified check, manager’s check, teller’s check, or money order thus received has been duly paid.(B) Unpaid check or money order. — If any check or money order thus received is not duly paid, the Government of Puerto Rico shall hold, in addition to its right to obtain payment of taxes by debtors, a lien for the amount of such check on the bank asset against which such check was drafted or for the amount of such

o Rico shall hold, in addition to its right to obtain payment of taxes by debtors, a lien for the amount of such check on the bank asset against which such check was drafted or for the amount of such money order against all assets of the drawer of such money order; and said amount shall be paid from its assets with preference over any or all claims of any kind against such bank or drawer, except for disbursements and administrative expenditures as necessary.(2) Personal checks. — If a personal check is not paid by the bank against which it was drafted, the person who tendered said check in payment of his/her taxes shall continue to be liable for the payment of taxes and all penalties and additions under the law, the same as if such check had not been tendered.(c) The Secretary may require from any taxpayer who has a track record of drafting checks that had to be returned, and when there are signed final agreements pursuant to § 33207 of this title, that he/she make any subsequent payments by certified, official, or manager’s check. History —Jan. 31, 2011, No. 1, § 6080.09, retroactive to Jan. 1, 2011.