An inventory shall be begun within the thirty days following the citation of the creditors and legatees and shall be finished within sixty days more.\nIf, by reason of the property being situated at a long distance, or being very valuable, or for any other sufficient cause, said sixty days should appear insufficient, the Court of First Instance may extend this period for such a time as it may deem necessary, which cannot exceed one year.\nHistory —Civil Code, 1930, § 971;.
Puerto Rico Legal Code