(a) Power of the Finance Director.— If any person fails to submit a return on the date fixed by law, the Finance Director shall prepare the return from whatever information he/she has, and from any other information he/she may obtain through testimony or otherwise.(b) Validity of the return.— Any return so made and signed by the Finance Director[, or by any officer or employee of the Municipal Finance Division] shall be correct and sufficient prima facie for all legal purposes. History —July 10, 1974, No. 113, Part 1, p. 371, § 40; Nov. 17, 1992, No. 93, § 30.
Puerto Rico Legal Code