P.R. Laws tit. 14, § 3707

2019-02-20 00:00:00+00

§ 3707. Payment of taxes before dissolution or merger

Under no circumstances, the issuance of a certificate of dissolution or the automatic extension of the corporate existence shall extinguish the taxes, penalties or fees due to the Commonwealth of Puerto Rico, or each municipality in which such entities operate.

History —Dec. 16, 2009, No. 164, § 9.07.