(a) The Secretary of the Treasury of Puerto Rico is hereby authorized to organize academies for internal-revenue agents in order that they may be instructed and adequately trained for the proper performance of their duties in the persecution and arrest of violators of the tax laws and regulations of Puerto Rico.(b) To carry out the purposes of this section, the Chief of the Police of Puerto Rico shall lend full cooperation to the Secretary of the Treasury of Puerto Rico and furnish the necessary equipment, supplies, and personnel for such purposes. History —Apr. 27, 1949, No. 127, p. 324, §§ 1, 2.
Puerto Rico Legal Code