Statutes, codes, and regulations
Laws of Puerto Rico
TITLE THIRTEEN Taxation and FinanceSubtitle 2 Taxation In GeneralChapter 37. Refund of Taxes Improperly Paid or Collected; Judicial Proceedings Concerning Taxes
Subchapter II. Judicial Proceedings
§ 285. Procedure for appeal in tax cases—Competence, rights and obligations not affected

P.R. Laws tit. 13, § 285

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2019-02-20 00:00:00+00
§ 285. Procedure for appeal in tax cases—Competence, rights and obligations not affected

Sections 281—285 of this title shall not be construed in the sense of extending or limiting the jurisdiction or competence of the Court of First Instance of Puerto Rico, nor the rights granted to or the obligations imposed by law on the taxpayers, the Commonwealth of Puerto Rico, or the officials of the Commonwealth of Puerto Rico.

History —May 10, 1949, No. 235, p. 732, § 5, eff. July 1, 1949.