P.R. Laws tit. 13, § 33202
(a) To determine taxpayer’s liability. — In order to determine the correction of any tax return or statement, or with the purpose of preparing a tax return when none had been filed, the Secretary may, through any official or employee of the Department of the Treasury, examine any books, papers, records, or memoranda pertinent to the matters that should be included in the tax return or statement, and he/she may require the appearance of the person filing the tax return or statement, or the appearance of any official or employee of said person, or the appearance of any other person who is knowledgeable about the issue in question, and take their declarations with respect to those matters required by law to be included in said tax return or statement, with the authority to administer oaths from such person or persons.
(b) To determine transferee’s liability. — In order to determine the liability in law or in equity of a transferee of a property of any person in connection with any taxes imposed on such person, the Secretary may, through any official or employee of the Department of the Treasury, examine any books, papers, records, or memoranda pertinent to such liability, and he/she may require the appearance of the transferor or the transferee, or of any official or employee of such persons, or the appearance of any other person who is knowledgeable about the issue in question, and take their declarations with respect to such matters, with the authority to administer oaths from said person or persons.
History —Jan. 31, 2011, No. 1, § 6051.02, retroactive to Jan. 1, 2011.