P.R. Laws tit. 32, § 261
2019-02-20
This part does not affect actions against directors or stockholders of a corporation, to recover a penalty or forfeiture imposed, or to enforce a liability created by law; but such action must be brought within three (3) years after the discovery by the aggrieved party of the facts upon which the penalty or forfeiture attached or the liability was created.
History —Code Civil Proc., 1933, § 47.