Skip to main content
CourtGPT logoCourtGPT
Directory
Law
For Attorneys
Blog
AppointmentsSign InSign Up
2272b — Puerto Rico Law | CourtGPT
  1. Home/
  2. Laws/
  3. Puerto Rico/
  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. 2272b
Puerto Rico Legal Code

2272b

Ask AI about this
Considering that the hotelier becomes a collection agent for the Commonwealth of Puerto Rico, the Company shall not be subject to any statute of limitations to conduct an assessment of a particular debt or deficiency. History —Sept. 9, 2003, No. 272, § 38, eff. 180 days after Sept. 9, 2003.