353c

For the purposes of the collectors mentioned in § 353b of this title, the term 'bad debts' shall mean tax debts assessed in accordance with Act No. 120 of October 31, 1994, known as the 'Puerto Rico Internal Revenue Code of 1994', and those of any other nature which, under the different laws of the Commonwealth of Puerto Rico, are the responsibility of the Secretary of the Treasury to collect, and which have become delinquent under the laws in effect. History —June 8, 2000, No. 95, § 4.