P.R. Laws tit. 13, § 892
2019-02-20 00:00:00+00
The perquisites, compensation or salary of any administrator, executor or trustee, whether fixed by the testator or by a competent court, or whether from a residuary legacy, shall be subject to the aforesaid tax in the same manner as if said perquisites, compensation or salary were a bequest or a legacy, and the age of said administrator, executor or trustee shall be taken into account in the same manner as if said administrator, executor or trustee were an heir, legatee or grantee of the decedent.
History —Aug. 29, 1925, No. 99, p. 790, § 4; Apr. 12, 1946, No. 303, p. 782, § 14, retroactive to Mar. 22, 1946.