P.R. Laws tit. 13, § 10049
(a) All decisions and findings of the Secretary of State under this chapter shall be final and binding and no judicial or administrative review or other action shall proceed against the same unless otherwise specifically provided.
(b) Any grantee adversely affected or injured by any action taken by the Secretary of State to revoke or cancel a tax exemption concession under § 10046(c)(2) of this title, shall be entitled to a judicial review thereof by filing an appeal for review with the Court of First Instance of Puerto Rico, San Juan Part, within thirty (30) days [of a] final decision or adjudication by the Secretary of State. Pending the judicial review, the Secretary of State is authorized, when in his/her judgment may so require, to postpone the effective date of any action taken by him/her under such conditions as may be required and to [the] extent that may be necessary to prevent irreparable damage. When such a postponement is applied for and denied, the Court before which such review is appealed, including the Supreme Court of Puerto Rico, may decree, through a writ [of] certiorari, and necessary and proper process to postpone the effective date [of] any action taken by the Secretary of the Treasury in the amount of the taxes unpaid to such date, plus interest and penalties, plus interest computed for a period of one (1) year at the prevailing legal rate.
Any decision or judgment rendered by the Court of First Instance of Puerto Rico shall be subject to review by the Supreme of Puerto Rico upon the application by any of the parties for a writ of certiorari in the manner proved by law.
History —Jan. 24, 1987, No. 8, p. 949, § 11; Oct. 27, 1995, No. 218, § 11, eff. Jan. 1, 1996.