P.R. Laws tit. 8, § 506c
The Administrator shall be authorized to designate deputy prosecutors to represent the Administration in administrative and judicial forums in all matters authorized by this chapter in which same is a part or has interest. The appointments of the deputy prosecutors shall be for the term determined by the Administrator, but shall not exceed six (6) years. This term may be extended for following and subsequent terms. In the exercise of their duties, and without it being understood as a limitation, they shall have the following powers:
(a) To take oaths and statements, and to require, under admonishment of contempt, the appearance of witnesses and the presentation of books, letters, documents, papers, files, and all other necessary information for a complete cognizance of the matters under investigation pertaining to his/her jurisdiction and responsibilities.
(b) To perform all types of necessary and pertinent investigations on the persons and entities, and on the documents pertaining to the matters under his/her jurisdiction or responsibilities, for which same shall have access to the files and records of all the Government agencies, public corporations and municipalities of the Commonwealth of Puerto Rico.
(c) To require the collaboration of the Government agencies and instrumentalities and to coordinate with same to be provided any recourse or assistance deemed necessary for the effective accomplishment of his/her responsibilities.
(d) To inspect, obtain, or use the original or copy of any income tax return pursuant to the applicable laws and regulations to carry out the objectives set forth in this chapter.
(e) To advise the Administrator regarding the necessary procedures to carry out the purposes of this chapter.
(f) To advise the Administrator regarding the processing of matters of criminal nature, under the law.
The deputy prosecutor shall be authorized to perform investigations and act in criminal procedures, pursuant to the provisions set forth in § 506 of this title. Likewise, same shall be authorized to resort to the court and request the admonishment for contempt for any person who refuses to reveal the required information, pursuant to the provisions set forth in this section, as well as in the case of any other violation of law related to his/her duties.
History —Dec. 30, 1986, No. 5, p. 887, added as art. IV, § 7C on Aug. 17, 1994, No. 86, § 14; Dec. 18, 1997, No. 169, § 6; Aug. 1, 2003, No. 178, § 8.