The Puerto Rico Medical Services Administration is hereby created as an instrumentality of the Government of the Commonwealth of Puerto Rico, attached to the Department of Health of the Commonwealth of Puerto Rico, independent and separate from any other administration or body created or to be created in the future in the Department of Health and which shall be under the direction and supervision of the Secretary of Health. Said Administration shall have a separate juridical personality apart from every official thereof as well as from the Government of the Commonwealth of Puerto Rico and its agencies, instrumentalities, public corporations and political subdivisions. The powers of the Administration shall be conferred on and be exercised by the Secretary with the advice of the Board of Participating Entities and with its consent on matters specified in § 342d of this title.The Administration shall be exempted from the payment of any kind of taxes, duties, fees, tariffs or charges, including those for licenses, taxes or those imposed by the Commonwealth of Puerto Rico or any of its political subdivisions or its municipalities, including all its operations, real and personal es, including those for licenses, taxes or those imposed by the Commonwealth of Puerto Rico or any of its political subdivisions or its municipalities, including all its operations, real and personal properties, its capital, revenues and surpluses.The Administration is also exempted from the payment of any kind of fees or taxes required by law for the prosecution of judiciary proceedings, the [issuance] of certifications in all offices and dependencies of the Government of the Commonwealth of Puerto Rico and the execution and registration of public documents in any public registry of Puerto Rico. History —June 22, 1978, No. 66, p. 203, § 3; July 9, 1985, No. 99, p. 321, § 4; July 21, 2006, No. 132, § 1.
Puerto Rico Legal Code