P.R. Laws tit. 21, § 652d
(a) Person’s trustee.— Upon notifying the Finance Director that any person is acting as a trustee, said trustee shall assume the powers, rights, duties and privileges of the person with respect to a tax levied hereunder (except as otherwise specifically provided and except that the tax shall be collected from the person’s property), until it is notified that the fiduciary relation has ceased.
(b) Assignee’s trustee.— When the Finance Director is notified that any person is acting in a fiduciary capacity for a person liable for the obligation specified in § 652b of this title, said trustee shall assume, on behalf of said person, the powers, rights, duties and privileges of said person under said section (except that the obligation shall be collected from property belonging to said person), until it is notified that the fiduciary relation has ceased.
(c) Notice.— The notice under subsection (a) or (b) of this section shall be made pursuant to the rules prescribed by the Secretary of the Treasury.
History —July 10, 1974, No. 113, Part 1, p. 371, § 32; Nov. 17, 1992, No. 93, § 22.