P.R. Laws tit. 10, § 996h
Persons engaged in the leasing of personal property shall be bound to:
(1) Place at the disposal of the Commissioner the accounting books, records, documents and any other data that he may deem necessary and allow the Commissioner or his representatives free access to the property, facilities and places of operation.
(2) Preservation of documents. — Each grantee shall keep those records of leases that may allow the Commissioner to determine if the grantee is complying with this chapter and shall preserve said records for the purposes thereof, for at least four (4) years after making the last entry in them.
(3) Reports. — Every grantee shall submit those reports required by the Commissioner, on the dates and under the terms that the Commissioner provides.
History —May 8, 1973, No. 20, p. 71, § 9; July 23, 1974, No. 135, Part 1, p. 634, § 2; July 2, 1987, No. 91, p. 355, § 8; July 19, 1998, No. 154, § 3.