P.R. Laws tit. 13, § 30011
2019-02-20 00:00:00+00
This subtitle, divided into parts, chapters, subchapters, and sections, shall constitute and be known as the “Internal Revenue Code for a New Puerto Rico,” and also as the “Puerto Rico Internal Revenue Code of 2011”, and shall be cited hereinafter as the “Code”.
History —Jan. 31, 2011, No. 1, § 1000.01, retroactive to Jan. 1, 2011; Dec. 10, 2011, No. 232, § 1.