P.R. Laws tit. 21, § 5951
For purposes of this chapter, the following terms shall have the meaning provided below:
(1) Bank.— Means the Government Development Bank for Puerto Rico, created under §§ 551 et seq. of Title 7.
(2) Interagency Committee.— Means the committee established under § 5051a of this title.
(3) Taxpayer or person.— Shall have the same meaning as that set forth in §§ 5001 et seq. of this title.
(4) CRIM.— Refers to the Municipal Revenue Collection Center, created under §§ 5801 et seq. of this title.
(5) Operations Office.— Refers to the CRIM’s Central Operations Office created temporarily for the effective term of this act under subsection (k) of § 5051a of this title.
(6) Commercial and industrial real properties.— Means any nonresidential property devoted to any activity for the production of income or by any trade or business.
History —July 2, 2010, No. 71, § 1.