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
§ 288. Procedure in tax cases—Application of Rules and Code of Civil Procedure

P.R. Laws tit. 13, § 288

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2019-02-20 00:00:00+00
§ 288. Procedure in tax cases—Application of Rules and Code of Civil Procedure

Except as otherwise provided in §§ 286—289 of this title, all proceedings before the court, including the presentation and admission of evidence, shall be governed by the Rules of Civil Procedure promulgated by the Supreme Court of Puerto Rico and the applicable provisions of the Code of Civil Procedure.

History —May 13, 1949, No. 328, p. 996, § 5.