P.R. Laws tit. 13, § 33414
2019-02-20 00:00:00+00
The provisions of this chapter shall apply to partnerships and partners in such partnerships subject to taxation in accordance with the provisions of §§ 30321 et seq. of this title.
History —Jan. 31, 2011, No. 1, added as § 6100.01 on Dec. 10, 2011, No. 232, § 186.