P.R. Laws tit. 3, § 1858a
Every public servant of the Executive Branch and the Legislative Branch who is required to file a financial report shall:
(a) File with the Office, within ninety (90) days of taking office, a detailed report containing all the information required by the Office, as provided in § 1858c of this title. The first report shall include the calendar year immediately preceding the date on which the public servant took office.
(b) After filing the report required at the time of induction into office, he/she must file an annual report to be submitted not later than May 1st of each one of the years following the year in which he/she was inducted into office. The report shall include the preceding calendar year.
(c) If he/she renders ad honorem services or only receives per diems, he/she shall not be required to file annual reports. In these cases, he/she shall be required to file a financial report at the time of his/her induction into office and one when he/she ceases to hold such office. The financial report required at the time of induction into office shall include the calendar year preceding the induction into office and the time elapsed between the current year and the date of his/her nomination.
(d) Upon ceasing to hold office, every person shall be required to file a financial report within ninety (90) days after the separation from office, which includes all the information required by the Office, except when he/she shall hold an office that requires the filing of annual reports. In these cases, he/she shall continue to file such financial reports every year.
The report required at the time of ceasing to hold office shall include the preceding calendar year, if such report has not been filed, and the time elapsed between said year and the date on which he/she ceased to hold such office.
(e) Every public servant appointed by the appointing authority to provisionally hold an office or position that requires the filing of reports for a term greater than sixty (60) days, shall file a financial report at the time of induction into office within ninety (90) days following such period. Such public servant shall be required to file the corresponding reports while he/she continues to hold such office provisionally.
(f) The Office may grant an extension of time to file the financial reports under this subchapter.
History —Jan. 3, 2012, No. 1, § 5.2.