P.R. Laws tit. 14, § 422
2019-02-20 00:00:00+00
The Secretary of the Treasury of Puerto Rico is hereby empowered to investigate and examine, either per se or through his subordinates, all books, accounts, records, files and other documents of all domestic and foreign corporations authorized to do business in Puerto Rico, for the purpose of determining the taxable liability of said corporations toward the Government of Puerto Rico.
History —Mar. 7, 1951, No. 6, p. 10, § 2.