P.R. Laws tit. 32, § 1482e
The Administrative Director of Courts shall keep a register of all internal revenue stamps cancelled for fees in civil actions while such form of payment is used. If other forms of payment for the services of the Judicial Branch are established, the Chief Justice of the Supreme Court or the person to who he/she delegates shall adopt control mechanisms as necessary in coordination with the Secretary of the Treasury. The amounts collected for the services provided by the Judicial Branch shall be covered into a special fund in the Department of the Treasury, which shall be administered by the Administrative Director of Courts with the approval of the Chief Justice of the Supreme Court of Puerto Rico. The Secretary of the Treasury may only withhold up to two percent (2%) of the total amount of the revenues on account of fees paid for civil actions to defray the administrative costs entailed by said activity. Twenty percent (20%) of the amount withheld shall be allocated to the Department of the Treasury, and the remaining eighty percent (80%) shall be deposited in the General Fund of the Commonwealth of Puerto Rico. The resources of this Special Fund shall be kept separate from any other fund under the custody of the Secretary of the Treasury and shall not be used for purposes other than those set forth in §§ 1476–1482 of this title. The Administrative Director of the Courts shall use the money covered into said fund to defray the cost of improving the working conditions and providing salary raises to the Judicial Branch employees, excluding judges, and to purchase equipment and other supplies as necessary, carry out improvements, and attend to all those other matters that inure to the benefit of the Judicial Branch. Provided, further, That said Administrative Director may take money on loan for such purposes under the terms that are most beneficial to the public interest, securing the payment of the obligations thus contracted with the resources of the Special Fund created by virtue of this section or any other available resources, provided that the Chief Justice of the Supreme Court of Puerto Rico so approves.
History —Aug. 12, 1998, No. 235, § 11, renumbered as § 8 and amended on Nov. 9, 1998, No. 274, § 3; July 30, 2009, No. 47, § 11, eff. July 1, 2010.