P.R. Laws tit. 21, § 5224
(a) By request of the Committee on Finance of the House of Representatives, of the Committee on Finance of the Senate, of a Select Com[m]ittee of the Senate or the House of Representatives especially authorized to inspect tax returns by a Senate or House Resolution, or of a Joint Committee thus authorized by a Concurrent Resolution, the Collection Center shall provide said Committee while in executive session with any information of any nature included or stated in any tax return.
(b) Any of these committees acting directly as a committee, or through those investigators appointed or designated thereby, shall be entitled to inspect any or all tax returns on those occasions and in the manner it so determines.
(c) Any information thus obtained by the Committee may be submitted to the Senate or to the House of Representatives, as the case may be.
History —Aug. 30, 1991, No. 83, § 6.24.