P.R. Laws tit. 13, § 893
It shall be the duty of every administrator, executor, or trustee, or of any one of them acting in Puerto Rico, and of every ancillary administrator, agent, or person lawfully authorized to administer the estate or any portion thereof in Puerto Rico, to transmit to the Secretary of the Treasury of Puerto Rico, within the sixty (60) days following the death of the decedent whom he represents, a sworn notification of the death of said decedent, stating plainly: the name and residence of said decedent; the date of his death; the name of the notary with whom the will of such decedent is recorded if a will has been executed; and, as nearly as possible, the amount, valuation, description, and location of the estate of the decedent; the names and degrees of relationship of the heirs, devisees, and legatees and the proportionate part and description of the estate accruing to each; and the names of all executors, administrators, or trustees of the estate of said decedent; Provided, That whenever the said notification is not presented within the term and in the manner herein established, or within the extension of time hereinafter authorized, there shall be added to the tax by way of penalty an amount equal to two percent (2%) of the amount due for each period of thirty (30) days or fraction of such period that the lack of notification exists; but the said penalty shall in no case exceed five percent (5%) of the amount due. The said notification shall be sent together with the tax receipts for the fiscal year in which the notification is filed as proof that the property tax imposed has been fully paid on said estate; Provided, That in the event that there have been property taxes deferred according to law, it shall be sufficient to present the receipt for the last installment due. And any administrator, executor, or trustee failing to file said notification with the Secretary of the Treasury within the period herein specified shall be guilty of a misdemeanor, and, upon conviction thereof, shall be personally imposed a fine of from one hundred (100) to one thousand (1,000) dollars; Provided, That the Secretary of the Treasury of Puerto Rico may grant an extension of time which shall not exceed (60) days for the filing of the said notification whenever he is duly notified of the impossibility of filing the same within the term established, provided the corresponding request is made to him before the expiration of the period prescribed for the filing of the said notification.
History —Aug. 29, 1925, No. 99, p. 790, § 5; July 22, 1935, No. 34, p. 420, § 2; May 6, 1939, No. 136, p. 672, § 1; Apr. 12, 1946, No. 303, p. 782, § 15; May 12, 1952, No. 386, p. 766, § 1.