P.R. Laws tit. 21, § 652q
(a) Certified checks, manager’s checks, teller’s checks and money orders or drafts.—
(1) Power to receive them.— It shall be lawful for the Official Collector to receive in payment of the taxes levied under §§ 651–652y of this title, certified checks, manager’s checks and teller’s checks issued against banks and trust companies, and bank drafts, and postal, express and telegraphic money orders during such time and under such regulations that the Municipal Affairs Commissioner shall prescribe.
(2) Discharge of responsibility.—
(A) Checks or drafts or money orders duly paid.— No person who is in debt to a municipality of the Commonwealth of Puerto Rico on account of license taxes levied hereunder, who shall have delivered a certified check, manager’s check or teller’s check or a draft or money order as provisional payment of said taxes, pursuant to the terms of this subsection, shall be excused from the obligation to make the definite payment thereof until said certified check, manager’s check or teller’s check, draft or money order, so received, shall have been duly paid.
(B) Unpaid checks or drafts.— If any check or draft so received should not be duly paid, a municipality of the Commonwealth of Puerto Rico shall have in addition to its right to obtain payment of the tax from the debtor a lien for the amount of said check on all the assets of the bank against which it might have been issued, or for the amount of said draft or money order on all the assets of the drawer thereof; and said amount shall be paid from his assets with priority to any or all of the other claims of any other kind against said bank or drawer, except the necessary administration disbursements and expenses.
(b) Other checks.—
(1) Power to receive them.— In addition to the checks specified in subsection (a) of this section, the Finance Director may receive uncertified checks in payment of the tax levied hereunder, during the time and under such rules and regulations prescribed by the Commissioner of Municipal Affairs.
(2) Final responsibility.— If a check so received should not be paid by the bank against which it was issued, the person who might have delivered said check in payment of his tax shall continue to be liable for the tax payment and for all the fines and legal additions to the same degree as if said check had not been delivered.
History —July 10, 1974, No. 113, Part 1, p. 371, § 45; Nov. 17, 1992, No. 93, § 35.