P.R. Laws tit. 21, § 5095
Upon liquidation the assets of bankrupt or deceased persons, the taxes owed by said properties shall have preference over any other type of debt. No executor or administrator of the assets of a deceased person shall divide or [distribute] said properties until after all the taxes due have been paid, and no Registrar shall record any document of adjudication or participation of the property of any deceased person whose current taxes have not been paid; and the administrators, executors or Property Registrars who violate this section shall be liable to the Commonwealth of Puerto Rico for all the taxes not collected due to said violation. It shall be the duty of the depositary or other person in charge, or trustee of the property of any bankrupt or insolvent person, to pay the taxes due on said property up to the limit of the value of such assets. No bankrupt person shall be acquitted and no trustee or similar person in charge shall be exempt from his/her obligation nor shall he/she receive any remuneration or commission until said taxes have been duly paid.
History —Aug. 30, 1991, No. 83, § 3.45.