The provisions of §§ 3074-3076 of this title shall not prejudice in any manner the right of any taxpayer to the remedies provided for in the tax laws in force in Puerto Rico; in the Act which creates the Tax Court of Puerto Rico; and in Act Apr. 25, 1931, No. 47, of this title, provided the actions established under said law are not in conflict with the provisions of §§ 3074-3076 of this title; Provided, That no writs of injunction or restraining orders shall be issued in violation of the provisions of §§ 3074-3076 of this title in any proceedings brought under said law of this title.\nHistory —Feb. 25, 1946, No. 2, p. 6, § 4.
Puerto Rico Legal Code