For the purposes of this chapter, the following words shall have the meaning set forth below:(a) Person and taxpayer. — Shall have the meaning established in each of the applicable laws.(b) Secretary. — Means the Secretary of the Treasury.(c) Director. — Means the 'Director of Finances,' as said term is defined in §§ 651 et seq. of Title 21. History —Nov. 15, 2010, No. 172, § 1.
Puerto Rico Legal Code