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2271u — Puerto Rico Law | CourtGPT
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  4. Title Thirteen - Taxation and Finance (§§ 1 — 33423)/
  5. Subtitle 8 - Additional Income and Internal Revenue Tax Provisions/
  6. Part II - Additional Taxes/
  7. Chapter 216 - Room Occupancy Rate Tax Act Sub/
  8. Subchapter III - Taxes and Obligations § 2271o - Tax/
  9. 2271u
Puerto Rico Legal Code

2271u

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If the hotelier, in violation of the provisions of this chapter, fails to make the required withholding, the Company shall have the power to charge the hotelier the amount that should have been collected and withheld by it, as calculated through the mechanisms provided in this chapter. History —Sept. 9, 2003, No. 272, § 30, eff. 180 days after Sept. 9, 2003.