P.R. Laws tit. 13, § 2271h
2019-02-20 00:00:00+00
When a hearing is held for a violation of any provision of this chapter or any regulation or order from the Company, the burden of proof shall rest on the taxpayer.
History —Sept. 9, 2003, No. 272, § 17, eff. 180 days after Sept. 9, 2003.