P.R. Laws tit. 21, § 652x
2019-02-20 00:00:00+00
(a) Authorization.—
(1) In general.— The Commissioner of Municipal Affairs shall prescribe and promulgate such rules and regulations as may be necessary for the administration and enforcement of §§ 651–652y of this title.
(2) In case of amendments of the act.— The Commissioner of Municipal Affairs may prescribe such other regulations as may become necessary by reason of any amendment of the act concerning municipal license taxes.
(b) Retroactiveness of rules and decisions of the Commissioner.— The Commissioner of Municipal Affairs may provide that regulations or any part thereof may apply retroactively.
History —July 10, 1974, No. 113, Part 1, p. 371, § 52; Aug. 30, 1991, No. 82, § 10.