P.R. Laws tit. 21, § 652m
(a) Officials and employees of the Finance Division of the municipality.— The Finance Director and every employee of the Municipal Finance Division who is authorized by him/her, is hereby empowered to administer oaths and take testimony on any phase of the application of §§ 651–652y of this title which he/she is in charge of, or in any other case in which, by law or by rule under the authority of law, he/she is empowered to administer such oaths and take such testimony.
(b) Other persons.— Any oath or affirmation required or authorized by §§ 651–652y of this title or by any regulations thereunder may be administered by any person authorized to administer oaths of a general nature by the laws of the Commonwealth of Puerto Rico, of the United States or of the District of Columbia where said oath or affirmation may be administered or by any consular officer of the United States. This subsection shall not be construed as an enumeration excluding persons who may administer said oaths or affirmations.
History —July 10, 1974, No. 113, Part 1, p. 371, § 41; Nov. 17, No. 93, § 31.