(a) None of the provisions of this chapter shall be construed or applied so as to impair the power of the Legislative Assembly to impose and collect taxes in accordance with Section 2 of Article VI of the Constitution of the Commonwealth of Puerto Rico, or the power of the municipalities to impose and collect taxes as allowed by law.\n(b) None of the provisions of this chapter shall be construed or applied so as to impair the rights of holders of any bonds or notes that constitute general obligations of Commonwealth municipalities.\nHistory —Jan. 24, 2014, No. 19, § 6.
Puerto Rico Legal Code