P.R. Laws tit. 13, § 377a
The Secretary of the Treasury shall revoke the benefits granted by this chapter if the hospital unit enjoying such benefits or any of its members defaults on a payment ninety (90) days after the assessment of any tax debt or deficit, including, but not limited to, income taxes, excise taxes, tax withholdings, payment for professional services, municipal license taxes, or construction excise taxes. Likewise, the Secretary of the Treasury shall revoke the benefits granted by this chapter in the event of default on a tax payment plan that is not settled within ninety (90) days following the notice of such default.
Every revocation issued by the Secretary of the Treasury shall take effect after the first day of the year in which the natural or juridical person owing the taxes, as determined by final and binding judgment, defaults on the payment plan.
None of the provisions herein shall prevent the Secretary of the Treasury from revoking the benefits granted to any operator of a hospital unit who fails to comply or violates any of the provisions of this chapter while availing himself of the benefits granted hereunder.
History —June 30, 1968, No. 168, p. 606, added as § 10 on Jan. 20, 2006, No. 16, § 10; Nov. 17, 2015, No. 187, § 29; Dec. 28, 2016, No. 208, § 9.