P.R. Laws tit. 21, § 5930
Within the term of thirty (30) days from the date of the sale of the credit for the transferred tax debt, the Center shall notify said sale to the debtor taxpayers and the owners of the properties upon whom the credits for transferred tax debts fall, should they be other persons, as they are identified in the files of the Center or in the Property Registry. Said notice shall be sent by mail to the last known address of the debtor taxpayer or the owner of the property, should it be a different person, and it shall include:
(1) The date of sale;
(2) the name and address of the purchaser of the credit for the transferred tax debt;
(3) the total amount of the credit for the transferred tax debt;
(4) the duty of the taxpayer or the owner to pay the credit for the transferred tax debt;
(5) the right of purchaser to collect as indicated in §§ 5935–5944 of this title, and
(6) any other information which the Center may deem pertinent. The failure to comply with this notice shall not affect the validity of the sale of the credit for transferred tax debt.
History —June 26, 1997, No. 21, § 12; June 30, 1998, No. 105, § 8.