P.R. Laws tit. 21, § 5233
(a) Power to receive them.— The Collection Center or its representative shall have the faculty to receive payment of the taxes on personal property levied by this chapter in currency of the United States of America, in cash delivered personally to the Tax Collector’s Office or its authorized representatives, with certified checks, cashier’s checks or money orders drawn against a bank or trust company, and postal, bank, express and telegraph money orders payable to the Collection Center.
(b) Transfer of responsibility.—
(1) Duly paid check or money order.— No person who is indebted to the Collection Center for personal property taxes levied by law who has delivered a certified check, a manager’s check, or a cashier’s check or money order as provisional payment for said taxes pursuant to the terms of this subsection shall be relieved from the obligation of making the definitive payment thereof until said certified check, manager’s check, or cashier’s check or money order, has been duly paid.
(2) Unpaid check or money order.— If any check or money order thus received is not duly paid, the Collection Center shall hold a lien in the amount of said check on all the bank’s assets against which it has been drawn, or for the amount of said money order on the assets of the drawer thereof; and said amount shall be paid from its assets with preference over any other claims of any type against said bank or drawer, except administrative disbursements and expenses.
(c) Other checks.— In addition to the checks specified in subsection (a) of this section, the Collection Center or its authorized representative may receive uncertified checks in payment of personal property taxes levied by this chapter, for the term and under those rules and regulations prescribed by it.
If a check thus received is not paid by the bank against which it was drawn, the taxpayer who delivered said check in payment of his/her tax shall remain liable for the payment of the tax and all penalties and legal additions for up to the same limit as if said check had not been drawn.
History —Aug. 30, 1991, No. 83, § 6.33.