P.R. Laws tit. 13, § 10854b
In addition to the fees established for the transactions established in § 10851a of this title, every grantee shall pay to the Secretary, by means of internal revenue stamps in any Internal Revenue Collections Center of the Department of the Treasury, certified check or postal money order, fees equal to five thousand ($5,000) dollars. The Secretary of the Treasury shall create a special fund, denominated as the “Special Fund under the Act to Promote the Relocation of Individual Investors to Puerto Rico”, where all the funds generated as a result of the fees collected under this chapter shall be deposited. The Secretary shall administer such funds as an independent treasury and shall use such funds to defray any expenses incurred in the promotion, administration, and implementation of this Act. The Secretary may also use such funds to promote the relocation of individual investors to Puerto Rico. The Secretary shall require grantees one hundred percent (100%) of said fees upon issuance of the decree.
History —Jan. 17, 2012, No. 22, added as § 8 on Dec. 22, 2014, No. 241, § 6; Nov. 20, 2015, No. 191, § 2.