Skip to main content
CourtGPT logoCourtGPT
Directory
Law
For Attorneys
Blog
AppointmentsSign InSign Up
285 — 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 37 - Refund of Taxes Improperly Paid or Collected; Judicial Proceedings Concerning Taxes Sub/
  7. Subchapter II - Judicial Proceedings § 281 - Procedure for Appeal in Tax Cases/
  8. 285
Puerto Rico Legal Code

285

Ask AI about this
Sections 281—285 of this title shall not be construed in the sense of extending or limiting the jurisdiction or competence of the Court of First Instance of Puerto Rico, nor the rights granted to or the obligations imposed by law on the taxpayers, the Commonwealth of Puerto Rico, or the officials of the Commonwealth of Puerto Rico. History —May 10, 1949, No. 235, p. 732, § 5, eff. July 1, 1949.