P.R. Laws tit. 3, § 2171
The provisions of this chapter shall apply to those final orders, resolutions and adjudicative provisions dictated by agencies or administrative officers which shall be reviewed by the Court of Appeals by means of a petition for review, except:
(1) Those dictated by the Secretary of the Treasury with respect to the internal revenue laws of the Commonwealth of Puerto Rico, which shall be reviewed by filing a suit and holding a trial de novo, before the part with competence of the Court of First Instance. Plaintiffs who challenge the determination for any deficiency incurred by the Secretary of the Treasury shall be bound to pay the portion of the unchallenged tax and pay a bond for the unpaid balance of the tax determined by the Secretary of the Treasury, on or before filing the suit, and
(2) those dictated by the Municipal Revenues Collection Center with respect to the deficiencies, appraisals and tax impositions of the Personal and Real Property Tax Act, which shall be governed by the applicable provisions of §§ 5001 et seq. of Title 21.
History —Aug. 12, 1988, No. 170, § 4.1; Nov. 30, 1990, No. 18, § 16; Dec. 25, 1995, No 247, § 5; July 11, 1998, No. 135, § 4; Sept. 16, 2004, No. 331, § 1.