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288 — Puerto Rico Law | CourtGPT
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  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. 288
Puerto Rico Legal Code

288

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Except as otherwise provided in §§ 286—289 of this title, all proceedings before the court, including the presentation and admission of evidence, shall be governed by the Rules of Civil Procedure promulgated by the Supreme Court of Puerto Rico and the applicable provisions of the Code of Civil Procedure. History —May 13, 1949, No. 328, p. 996, § 5.