Any taxpayer who, after January 1, 1944 and before the effectiveness of this act, may have received income for unfair profiteering, as defined in this chapter, shall be obliged, within the ninety (90) days following the date of effectiveness of this act, to render to the Treasurer of Puerto Rico a declaration under oath containing such information as may be requested by said official and shall pay the tax established by § 2235 of this title.\nHistory —Apr. 6, 1946, No. 286, art. 1, § 6.
Puerto Rico Legal Code