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316a — 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 39 - Internal Revenue Stamps § 311 - Agencies for Sale of Internal Revenue Stamps/
  7. 316a
Puerto Rico Legal Code

316a

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The Secretary of the Treasury shall establish the procedures and shall promulgate any regulations needed to enforce the provisions of §§ 311—316b of this title. However, said procedure must include, as a requirement for the users of the electronic stamp selling system, that they consent, under contract, to the inspection and/or seizure of the meters or the printers of the stamps by the Secretary of the Treasury or the agents designated to such ends, provided that the Secretary deems that said action is needed to safeguard the public interest and funds. Provided, That the inspection and seizure thus authorized, and whose contractual consent is required by §§ 311—316b of this title, shall be limited to the electronic printer or meter and shall not be extended to the computers or other areas of the office, except by prior court order. History —Apr. 12, 1917, No. 11, added as § 6 on Dec. 10, 1999, No. 331, § 6.