P.R. Laws tit. 13, § 899
The administrator, executor, trustee or other person administering any estate subject to the tax hereinbefore provided, shall deduct the corresponding tax, as provided in § 883 of this title, from any portion or share in the distribution of such estate, which may be paid in money; and for any portion, share or legacy which is not in money he shall demand payment of the proper tax from the person or persons entitled to such portion, share or legacy; and no administrator, executor, trustee or other person administering any estate, shall pay or deliver any specific legacy or property subject to said tax, to any person until he has collected the proper tax; and in case of neglect or refusal on the part of said legatee or distributee to pay the same, such specific legacy or property, or such part thereof as may be necessary, shall be sold at public sale by the administrator, executor, trustee or other person administering such estate, after due notice to said legatee or distributee and to the Secretary of the Treasury of Puerto Rico; and all moneys retained or received, as herein provided by any administrator, executor, trustee or other person administering any estate shall be deposited with the Secretary of the Treasury without delay.
History —Aug. 29, 1925, No. 99, p. 790, § 10; Apr. 12, 1946, No. 303, p. 782, § 15, retroactive to Mar. 22, 1946.