P.R. Laws tit. 19, § 2277
The following rules govern priority among conflicting security interests in the same deposit account:
(1) A security interest held by a secured party having control of the deposit account under § 2214 of this title has priority over a conflicting security interest held by a secured party that does not have control.
(2) Except as otherwise provided in subsections (3) and (4) of this section, security interests perfected by control under § 2264 of this title rank according to priority in time of obtaining control.
(3) Except as otherwise provided in subsection (4) of this section, a security interest held by the bank with which the deposit account is maintained has priority over a conflicting security interest held by another secured party.
(4) A security interest perfected by control under § 2214(a)(3) of this title has priority over a security interest held by the bank with which the deposit account is maintained.
History —Sept. 19, 1996, No. 241, added as § 9-327 on Jan. 17, 2012, No. 21, § 11, eff. 1 year after Jan. 17, 2012.