It shall be the duty of the Secretary of the Treasury to issue to the administrator, executor, trustee or person administering any estate subject to the tax provided in § 883 of this title, upon the payment of said tax upon such property, special tax receipts therefor in triplicate for use in the transfer of said property as hereinafter provided. History —Aug. 29, 1925, No. 99, p. 790, § 11; Apr. 12, 1946, No. 303, p. 782, § 15, retroactive to Mar. 22, 1946.
Puerto Rico Legal Code