(1) An insurer shall keep its records and books of account in its principal place of business in Puerto Rico.\n(2) An insurer shall not make any disbursement of twenty-five dollars ($25) or more unless evidenced by a voucher correctly describing the consideration for the payment and supported by a check or receipt endorsed or signed by or on behalf of the person receiving the money. If the disbursement is for services and reimbursement, the voucher shall describe the services and itemize the expenditures by principal classifications.\nHistory —Ins. Code § 29.260.
Puerto Rico Legal Code