The term 'taxpayer', as used in this chapter, means any natural or artificial person subject to the payment of the tax herein established.\nHistory —Apr. 6, 1946, No. 286, p. 664, art. 1, § 2.
Puerto Rico Legal Code
The term 'taxpayer', as used in this chapter, means any natural or artificial person subject to the payment of the tax herein established.\nHistory —Apr. 6, 1946, No. 286, p. 664, art. 1, § 2.