P.R. Laws tit. 13, § 33340
2019-02-20 00:00:00+00
(a) Taxes. — Except as provided in § 33002(a) of this title, no recourse shall be filed with any court to prevent the assessment or collection of any taxes imposed by this Code.
(b) Requirement of transferee or trustee. — No recourse shall be filed with any court to prevent the assessment or collection of:
(1) The amount of the obligation, in law or in equity, of a transferee of a property of a taxpayer concerning any taxes imposed by this Code, or
(2) the amount of the obligation of a trustee concerning such taxes.
History —Jan. 31, 2011, No. 1, § 6080.10, retroactive to Jan. 1, 2011.