P.R. Laws tit. 21, § 5218
2019-02-20 00:00:00+00
The Collection Center shall have a term of four (4) years, from the date the [taxpayer] filed his/her tax return, to review the personal property tax return, the valuation of the properties, the tax computation made by the taxpayer, and to determine the correct tax to be paid, and no court procedure for the collection of said taxes shall commence after said period has expired. Provided, That for purpose of this section, a tax return filed prior to the last day prescribed by this title for filing the same shall be deemed as filed on the last day.
History —Aug. 30, 1991, No. 83, § 6.18.