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164 — Puerto Rico Law | CourtGPT
  1. Home/
  2. Laws/
  3. Puerto Rico/
  4. Title Thirteen - Taxation and Finance (§§ 1 — 33423)/
  5. Subtitle 2 - Taxation in General/
  6. Chapter 31 - Administrative Provisions § 161 - Academies for Internal-revenue Agents/
  7. 164
Puerto Rico Legal Code

164

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It is hereby provided that the first act of destruction and incineration of such documents shall take place at the earliest available opportunity after this act takes effect but not later than thirty (30) days after the same takes effect; and it is hereby likewise directed that every two (2) years thereafter a like destruction and incineration be made of documents which, because they have been in the files for a time longer than the periods prescribed, may be subject to destruction under the provisions of § 162 of this title. History —Apr. 26, 1949, No. 100, p. 246, § 3.