P.R. Laws tit. 13, § 353l
2019-02-20 00:00:00+00
The collectors shall pay the bond required by the Secretary of the Treasury before beginning any collection procedure, in order to guarantee the faithful compliance of the obligations contracted with regard to the receipt, handling and transfer of money obtained in the collection of accounts. Said bond shall also respond for any loss or damage caused to any person due to noncompliance of the provisions of this chapter and of any instruction imparted by the Secretary of the Treasury related to the collection of the tax debt.
History —June 8, 2000, No. 95, § 13.