P.R. Laws tit. 23, § 6349
(a) Any applicant or licensee adversely affected or aggrieved by any action taken by the Director or the Governor denying a properly filed application for the benefits of this chapter or revoking and cancelling a benefit grant pursuant to § 6347(b) of this title, or denying an exempt business transfer applied for under § 6346 of this title, shall be entitled to a judicial review of such action as per the terms and conditions established by such regulation as the Director may promulgate to that effect, pursuant to the provisions of § 2101 et seq. of Title 3. During the transaction of the judicial review, the Director is authorized, when in his/her judgment, justice demands the postponement of the effective date of any action taken under such conditions as required and to the extent necessary to prevent irreparable harm. When such postponement is requested and the same is denied, the court before which the review is requested, including the Supreme Court of Puerto Rico by writ of certiorari, as provided further, may decree any necessary and appropriate procedure to postpone the effective date of any action taken by the Director, so as to preserve the status or the rights of the parties until the completion of the review proceedings, after having posted a bond in favor of the Secretary, subject to his/her approval and for the total amount of outstanding taxes, plus interest and penalties, plus interest computed for a period of one year at the prevailing legal rate.
Any decision or judgment of the Court of Appeals of Puerto Rico shall be subject to review by the Supreme Court of Puerto Rico by certiorari requested by any of the parties in the manner provided by law.
History —July 10, 2010, No. 74, § 10.