P.R. Laws tit. 13, § 33150
(a) Excise tax statements filed under the provisions of §§ 31601 et seq. of this title, with respect to which the Secretary has determined the imposition of taxes, shall constitute public documents and, except as provided in this section, may only be inspected pursuant to such rules and regulations as the Secretary may adopt. When an excise tax statement can be freely inspected by any person, a certified copy of the same shall be issued, upon previous request, and the Secretary may charge for such copy any such fees as may be established by regulation.
(b) No official or employee of the Department of the Treasury shall disclose or make known under any circumstance, except as provided in the Code, any information contained in the statements, books, records, or other documents examined by or furnished to the Secretary, nor shall he/she allow any persons who are not legally authorized to examine or inspect any such documents.
(c) Notwithstanding the foregoing provisions, the Secretary and any official or employee of the Department of the Treasury, at the request of the Committee on Ways and Means of the House of Representatives, or the Committee on Ways and Means of the Senate of Puerto Rico, or a Special Committee of the House or the Senate authorized to investigate excise tax statements through a Senate or House Resolution, or a Joint Committee so authorized through a Joint Resolution, shall furnish to such Committee, convened in executive session, any information of any nature included or stated in any statement. The aforementioned Committees, whether acting directly as a Committee or through the examiners or agents it may designate or appoint, shall be empowered to inspect any and all statements within such term and in such manner as said Committee may determine. All the information thus obtained by the Committee in question may be submitted to the Senate or the House, or both Legislative Chambers jointly.
History —Jan. 31, 2011, No. 1, § 6042.20, retroactive to Jan. 1, 2011.