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https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-247/5151/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200)›§ 5151 - Property exempt from taxation | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200) › § 5151 - Property exempt from taxation | The following assets shall be exempted from the payment of all personal and real property taxes:
(a) House[hold] personal property, such as furniture; jewelry; coin, stamp and art work collections, etc., and others of a similar nature; securities; furniture of a second home; vessels, and any other article strictly for ... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-247/5152/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200)›§ 5152 - Buildings under construction; equipment a... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200) › § 5152 - Buildings under construction; equipment and machinery to be installed or used | As of the first of July 1991, every building under construction on said date, or whose construction is started after said date shall be exempted from payment of all property taxes imposed. All equipment, material and machinery acquired to be installed or used, and which is installed or used in a building or partly in t... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-247/5153/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200)›§ 5153 - Term of the exemption | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200) › § 5153 - Term of the exemption | The exemption established by §§ 5152–5159 of this title shall be in effect until the exempt building is finished, or is in a condition to be used for the purposes for which it was constructed, or starts to be partially or totally occupied; but in no case shall the exemption be in effect for more than three (3) years fr... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-247/5154/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200)›§ 5154 - Taxation upon expiration of exemption | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200) › § 5154 - Taxation upon expiration of exemption | If the tax exemption ceases on, or after the first of January but on, or before June 30 of any year, the building shall remain subject to the levy and payment of property taxes for the fiscal year commencing on the following July first. When this occurs, the Collection Center shall immediately proceed to appraise the b... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-247/5155/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200)›§ 5155 - Exemption—Request | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200) › § 5155 - Exemption—Request | Every person who believes he/she is entitled to the exemption established by §§ 5152–5159 of this title, shall present an exemption request to the Collection Center providing all the information required. In the case of buildings whose construction was begun after July 1, 1991, the exemption request must be presented w... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-247/5156/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200)›§ 5156 - Exemption—Additional information | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200) › § 5156 - Exemption—Additional information | In addition, the Collection Center is hereby empowered to require from any petitioner, any additional information that in its judgment, is needed prior to recognizing the exemption. If the petitioner does not furnish the information requested within the term of thirty (30) days, or within an additional term granted to ... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-247/5157/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200)›§ 5157 - Exemption—Other taxes shall be paid | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200) › § 5157 - Exemption—Other taxes shall be paid | The Collection Center shall not recognize any exemption whatsoever by virtue of §§ 5152–5159 of this title until the petitioner shows that he/she has paid in full to the Collection Center all the property taxes owed on properties belonging to him/her, with the exception of those cases in which the tax owed is challenge... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-247/5158/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200)›§ 5158 - Exemption—Ruling of Collection Center sha... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200) › § 5158 - Exemption—Ruling of Collection Center shall be final | The ruling of the Collection Center recognizing or refusing to recognize a tax exemption under §§ 5152–5159 of this title shall be final and unappealable.
History —Aug. 30, 1991, No. 83, § 5.08. |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-247/5159/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200)›§ 5159 - Exemption—Regulations | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200) › § 5159 - Exemption—Regulations | The Governing Board of the Collection Center shall adopt the rules and regulations needed to implement the provisions of §§ 5152–5159 of this title subject to the provisions of §§ 2101 et seq. of Title 3, known as the “Uniform Administrative Procedures Act.”
History —Aug. 30, 1991, No. 83, § 5.09. |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-247/5160/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200)›§ 5160 - Raw materials—Exempt; definition | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200) › § 5160 - Raw materials—Exempt; definition | For the purpose of §§ 5160–5163 of this title, “raw materials” shall be understood to mean not only products derived from farming or the so-called extractive industries in their natural form, but any subproduct, any partially processed product, or any finished product, provided it is used as an ingredient or as an inte... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-247/5161/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200)›§ 5161 - Raw materials—Finished products; definiti... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200) › § 5161 - Raw materials—Finished products; definition | Finished products.— Shall be understood to mean those commercial goods obtained by combining two or more “raw materials” or submitting one or more of these to industrial processes, provided that in one case or the other, predetermined methods and manual labor are used directly or indirectly.
History —Aug. 30, 1991, No.... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-247/5162/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200)›§ 5162 - Raw materials—Property tax exemption | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200) › § 5162 - Raw materials—Property tax exemption | The “raw materials” guaranteed to be used in the production of finished goods shall be exempt from payment of all property taxes while in the possession of the producer of the finished goods.
History —Aug. 30, 1991, No. 83, § 5.12. |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-247/5163/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200)›§ 5163 - Raw materials—Regulations | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200) › § 5163 - Raw materials—Regulations | Subject to §§ 2101 et seq. of Title 3, known as the “Uniform Administrative Procedures Act”, the Governing Board of the Center shall provide, through rules and regulations, the methods and those norms needed to implement §§ 5160–5163 of this title, and may require that the taxpayers present any of the evidence needed f... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-247/5164/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200)›§ 5164 - Products stored for aging; exemption afte... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200) › § 5164 - Products stored for aging; exemption after first year | For the purpose of stimulating the improvement of their quality, those products whose quality the Secretary of the Treasury recognizes will improve with aging, pursuant to the provisions of §§ 564 et seq. of Title 13, are hereby exempted from payment of all property taxes for every fiscal year subsequent to the first f... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-247/5165/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200)›§ 5165 - Tax exemption for properties affected by ... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200) › § 5165 - Tax exemption for properties affected by slum clearance and urban renewal projects—Gene... | Those properties that are wholly or partially affected by housing, slum clearance and urban renewal projects, are hereby exempted from payment of all property taxes, following the procedures provided below.
It shall be understood that properties “affected by housing, slum clearance or urban renewal projects” are those ... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-247/5166/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200)›§ 5166 - Tax exemption for properties affected by ... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200) › § 5166 - Tax exemption for properties affected by slum clearance and urban renewal projects—Requ... | The owner of a property affected by a housing, slum clearance or urban renewal project, as provided above, may present a request to the Collection Center to avail him/herself of the benefits of §§ 5165–5171 of this title.
In order to enjoy such benefits, the taxpayer must file the tax exemption request at the Collectio... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-247/5167/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200)›§ 5167 - Properties that are vacant or not in use ... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200) › § 5167 - Properties that are vacant or not in use which do not produce income | Those properties affected pursuant to the provisions of § 5166 of this title, which are vacant or not in use and are not producing income shall be exempt from all property taxes as long as they remain in such a condition.
History —Aug. 30, 1991, No. 83, § 5.17. |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-247/5168/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200)›§ 5168 - Properties subject to building restrictio... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200) › § 5168 - Properties subject to building restrictions | Those built-up lots in which the building has been affected in the manner established in §§ 5165–5166 of this title, and the building is being used by its owner as his/her own dwelling, shall be exempt from all property taxes for the total appraisal value of the lot and building for tax purposes while the legal buildin... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-247/5169/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200)›§ 5169 - Determinations—Change | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200) › § 5169 - Determinations—Change | The reconstruction, extension or improvement of any structures or the productive use of a property that has availed itself of the benefits of §§ 5165–5170 of this title, shall be sufficient cause for the Collection Center to revise its determinations and notify the owner of the property of any change made in said deter... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-247/5170/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200)›§ 5170 - Determinations—Revision | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200) › § 5170 - Determinations—Revision | An interested party may make use of the procedure established in § 5079 of this title to revise the determinations of the Collection Center.
History —Aug. 30, 1991, No. 83, § 5.20. |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-247/5171/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200)›§ 5171 - Determinations—Start and duration | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200) › § 5171 - Determinations—Start and duration | The exemption granted by §§ 5165–5171 of this title shall take effect as of the 1st of January of the year in which the property was partially or totally affected as provided by § 5165 of this title if the date of its being affected occurs prior to the first of July of any year, and for the entire time that it remains ... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-247/5172/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200)›§ 5172 - Properties affected by official plans or ... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200) › § 5172 - Properties affected by official plans or maps, and plans and programs—Generally | All properties that are totally or partially affected by the Official Road and Street Plans or Maps approved by the Planning Board of Puerto Rico, as well as those that are totally or partially affected by the recommendations included by the Planning Board in the Integral Development Plan for Puerto Rico, the Four-Year... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-247/5173/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200)›§ 5173 - Properties affected by official plans or ... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200) › § 5173 - Properties affected by official plans or maps, and plans and programs—Request | The owner of a totally or partially affected property as provided above, may present a request to the Collection Center to avail him/herself of the benefits of §§ 5172–5179 of this title, accompanied by a certification from the Planning Board stating which is the part of the lot affected by the official plans or maps o... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-247/5174/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200)›§ 5174 - Properties affected by official plans or ... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200) › § 5174 - Properties affected by official plans or maps, and plans and programs—Scope and terms | Those lots affected by the official plans or maps and programs adopted by the Planning Board as indicated above, that are vacant, or unused, and are not producing income, shall be exempt from all property taxes as long as they remain in such a condition and for the duration of the legal building restriction that causes... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-247/5175/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200)›§ 5175 - Properties affected by official plans or ... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200) › § 5175 - Properties affected by official plans or maps, and plans and programs—Own dwelling; inc... | Those edified lots included in §§ 5172–5179 of this title, in which the building thus affected is being used by its owner as his/her dwelling, or is producing income, shall be exempt from all property taxes up to fifty percent (50%) of the appraisal value for tax purposes on the lot and the building, as long as the leg... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-247/5176/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200)›§ 5176 - Properties affected by official plans or ... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200) › § 5176 - Properties affected by official plans or maps, and plans and programs—Property with bui... | Those lots that are not edified and are producing income, which are affected by the official plans or maps, or by the aboved-mentioned plans and programs recommended by the Planning Board, shall likewise be exempt from all property taxes up to fifty percent (50%) of the appraisal value for taxable purposes if the proje... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-247/5177/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200)›§ 5177 - Properties affected by official plans or ... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200) › § 5177 - Properties affected by official plans or maps, and plans and programs—Commencement and ... | The exemption granted by §§ 5172–5179 of this title shall be effective as of the 1st of January of the year in which the property was totally or partially affected, as provided by § 5172 of this title, should the date of the encumbrance occur prior to the first of July of any year and last for the time it remains in th... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-247/5178/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200)›§ 5178 - Properties affected by official plans or ... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200) › § 5178 - Properties affected by official plans or maps, and plans and programs—Productive use of... | The construction of any structure or the productive use of a lot that has availed itself of the benefits of §§ 5172–5179 of this title shall be sufficient reason for the Collection Center to revise its determinations and notify the owner of the property of any change made in said determinations.
History —Aug. 30, 1991,... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-247/5179/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200)›§ 5179 - Properties affected by official plans or ... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200) › § 5179 - Properties affected by official plans or maps, and plans and programs—Revision of deter... | An interested party may use the procedure established in § 5079 of this title to revise the determinations of the Collection Center related to §§ 5172 and 5179 of this title.
History —Aug. 30, 1991, No. 83, § 5.29. |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-247/5180/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200)›§ 5180 - Assets of persons displaced—In general | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200) › § 5180 - Assets of persons displaced—In general | The property tax corresponding to Fiscal Year 1992-93 and subsequent fiscal years levied on any property whose appraisal value for tax purposes does not exceed $10,000 (one hundred thousand dollars ($100,000) for fiscal years 2009-10, 2010-2011, and 2011-12) and which was acquired or built to be used as a home by any p... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-247/5181/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200)›§ 5181 - Exemption of assets of persons displaced—... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200) › § 5181 - Exemption of assets of persons displaced—Effect on other taxation provisions | The provisions of §§ 5180–5183 of this title shall in no way affect the homestead exemption, the property tax exemption granted to veterans of the Armed Forces of the United States, and the discount for prompt payment; but the enjoyment of the benefits granted by §§ 5180–5183 of this title and the enjoyment of the tax ... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-247/5182/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200)›§ 5182 - Exemption of assets of persons displaced—... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200) › § 5182 - Exemption of assets of persons displaced—Nonprofit organization | Property taxes corresponding to the 1992-93 fiscal year and for any subsequent fiscal year on any property in the possession of any non-profit organization duly authorized under the laws of Puerto Rico, to be rented to any person displaced by the development of any urban renewal or housing project or any government act... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-247/5183/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200)›§ 5183 - Exemption of assets of persons displaced—... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200) › § 5183 - Exemption of assets of persons displaced—Regulations | The Collection Center shall prescribe the rules and regulations needed to comply with §§ 5180–5183 of this title.
History —Aug. 30, 1991, No. 83, § 5.33. |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-247/5184/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200)›§ 5184 - Property acquired by the Commonwealth or ... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200) › § 5184 - Property acquired by the Commonwealth or by the Government of the United States of Amer... | (a) Every owner of property acquired by voluntary purchase or expropriation by the Commonwealth of Puerto Rico and its instrumentalities or by the Government of the United States of America, shall be exempt from paying property taxes when said voluntary purchase or expropriation occurs after the first of January but be... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-247/5185/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200)›§ 5185 - Retailers with sales under $150,000—Gener... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200) › § 5185 - Retailers with sales under $150,000—Generally | Any natural or juridical retailer directly engaged in the sale of goods or services to consumers who does not enjoy a larger exemption at present, is hereby exempted from the personal property tax levied by virtue of §§ 5001 and 5002 of this title, and the real property tax levied by the municipalities of Puerto Rico f... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-247/5186/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200)›§ 5186 - Retailers with sales under $150,000—Payme... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200) › § 5186 - Retailers with sales under $150,000—Payment of previous debts | It is hereby established as an indispensable condition for enjoying the benefits of §§ 5185–5191 of this title, that the taxpayer not owe any amount of taxes on personal property, on the date that according to the legislation in effect the taxable nature of the property is determined, or that if he/she should owe said ... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-247/5187/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200)›§ 5187 - Retailers with sales under $150,000—Excep... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200) › § 5187 - Retailers with sales under $150,000—Exception | For the purpose of §§ 5185–5191 of this title, when a payment plan to liquidate a debt in arrears is granted pursuant to the provisions of § 5186 of this title, the provisions of § 5096 of this title shall not apply regarding the application of payments in strict order as they become due.
History —Aug. 30, 1991, No. 83... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-247/5188/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200)›§ 5188 - Retailers with sales under $150,000—Commi... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200) › § 5188 - Retailers with sales under $150,000—Commitment with bondholders | Nothing contained in §§ 5185–5191 of this title shall be understood to modify any former action pursuant to the law binding the good faith, credit and taxing power of the Commonwealth or any municipality to a commitment for payment of the principal or interest on any bonds or notes of the Commonwealth or any municipali... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-247/5188a/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200)›§ 5188a - Retailers with sales under $150,000—Comp... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200) › § 5188a - Retailers with sales under $150,000—Compensation to municipalities | In order to compensate the municipalities for uncollected real and personal property taxes resulting from the tax exemption provided by § 5185 of this title, a sum equal to the uncollected property taxes resulting from the stated exemption granted prior to the July 1, 1991, and levied by the municipalities as of the da... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-247/5189/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200)›§ 5189 - Retailers with sales under $150,000—Appro... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200) › § 5189 - Retailers with sales under $150,000—Appropriation to the Special Fund | A sum equal to the basic uncollected tax as a result of the tax exemption provided by § 5185 of this title, which had been levied by the municipalities as of the date of approval of this act, up to a maximum of two percent (2%), plus the equivalent of twenty hundredths of one percent (2 0 / 1 0 0 %) for which the munic... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-247/5190/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200)›§ 5190 - Retailers with sales under $150,000—Fraud... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200) › § 5190 - Retailers with sales under $150,000—Fraudulent reports | Any person who in order to avail him/herself of the benefits of the tax exemption authorized by §§ 5185–5191 of this title, presents any fraudulent statement, evidence or information, or fails to present or conceals the true details that will allow the Collection Center to make a correct computation of the exemption au... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-247/5191/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200)›§ 5191 - Retailers with sales under $150,000—Rules... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200) › § 5191 - Retailers with sales under $150,000—Rules and regulations | The Governing Board of the Collection Center shall adopt the necessary rules and regulations to comply with the provisions of §§ 5185–5191 of this title, subject to §§ 2101 et seq. of Title 3, known as “Uniform Administrative Procedures Act of Puerto Rico”. The rules and regulations adopted by the Secretary of the Trea... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-247/5192/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200)›§ 5192 - Exemption for lands under intensive agric... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200) › § 5192 - Exemption for lands under intensive agricultural use, and governing principles for the ... | Sections 5192-5200 of this title shall apply to the exemption of any property taxes on lands under intensive agricultural use; provided, that the provisions of this Act are complied with.
In the evaluation, analysis, consideration, award, renegotiation, and revision of any incentive or benefit granted under §§ 5192-520... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-247/5193/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200)›§ 5193 - Exemption for lands under intensive agric... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200) › § 5193 - Exemption for lands under intensive agricultural use—Definitions | For purposes of §§ 5192–5200 of this title, the following terms and phrases shall have the meaning stated below:
(a) Secretary of Agriculture.— Shall mean the Secretary of the Department of Agriculture of the Commonwealth of Puerto Rico.
(b) Land under intensive agricultural use.— Shall mean that land which is specifie... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-247/5194/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200)›§ 5194 - Exemption for lands under intensive agric... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200) › § 5194 - Exemption for lands under intensive agricultural use—Limits to number of cuerdas | Exempt from taxation for the term fixed by § 5195 of this title shall be any land up to a combined total of two hundred (200) cuerdas owned under any legal concept, dedicated by a farmer to the cultivation of coffee planted under the sun, to be harvested with nets; to the cultivation of coffee in the shade under intens... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-247/5195/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200)›§ 5195 - Exemption for lands under intensive agric... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200) › § 5195 - Exemption for lands under intensive agricultural use—Duration | The duration of the exemption granted by this title is limited from the time of planting and according to the number of cuerdas which qualify, pursuant to § 5194 of this title, as provided hereinbelow:
A. Fruit 25 years B. Coffee 15 years C. Farinaceous 15 years D. Vegetables 15 years E. Pigeon Peas 15 years F. Tobacco... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-247/5196/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200)›§ 5196 - Exemption for lands under intensive agric... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200) › § 5196 - Exemption for lands under intensive agricultural use—Renewal, requirements; recommendat... | Although granted for a number of years, the exemption bestowed by §§ 5192–5200 of this title shall be renewable every year after an inspection and a certification to the effect that the practices decreed for said purpose by the Department of Agriculture are being followed. In order to qualify for the property tax exemp... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-247/5197/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200)›§ 5197 - Exemption for lands under intensive agric... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200) › § 5197 - Exemption for lands under intensive agricultural use—Filing of the official form; compl... | The right to the tax exemption granted by §§ 5192-5200 of this title must be exercised by filing with the Department of Agriculture the official form provided by such Department. It shall be an essential requirement for granting the annual tax exemption established herein, that the Secretary of Agriculture certifies on... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-247/5198/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200)›§ 5198 - Exemption for lands under intensive agric... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200) › § 5198 - Exemption for lands under intensive agricultural use—Regulations | The Secretary of Agriculture is hereby empowered to establish through regulations the requirements every applicant must meet and the norms they must comply with in order to continue enjoying the exemption granted by §§ 5192–5200 of this title.
History —Aug. 30, 1991, No. 83, § 5.48, renumbered as § 5.49 and amended on ... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-247/5199/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200)›§ 5199 - Duties of the Secretary of the Department... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200) › § 5199 - Duties of the Secretary of the Department of Agriculture; Certificate of Compliance; co... | Duties of the Secretary of the Department of Agriculture; Certificate of Compliance; coordination between the Secretary of Agriculture and the Collection Center.
In the evaluation, analysis, consideration, award, renegotiation, and revision of any incentives or benefits granted under this part, the Department of Agricu... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-247/5200/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200)›§ 5200 - Exemption for lands under intensive agric... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 247 - Exemptions From Property Taxes (§§ 5151 — 5200) › § 5200 - Exemption for lands under intensive agricultural use—Compensation to municipalities | The Secretary of the Treasury is hereby authorized to compensate the municipalities for the total taxes not collected by virtue of §§ 5192–5200 of this title, chargeable to the General Fund of the Commonwealth Treasury. Commencing with Fiscal Year 1992-93 and for subsequent years, the amount to be transferred to the Co... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-249/5201/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240)›§ 5201 - Establishme... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240) › § 5201 - Establishment | A system of self-determination as to the tax levied on personal property is hereby established and provision are made for the judicial and administrative procedures as indicated hereinbelow.
History —Aug. 30, 1991, No. 83, § 6.01. |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-249/5202/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240)›§ 5202 - Definitions | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240) › § 5202 - Definitions | (a) Taxpayer.— Means every natural or juridical person subject to the taxes levied by law.
(b) Deficiency.—
(1) Means the amount by which the property tax levied by law surpasses the excess of:
(A) The sum of:
(i) The amount declared as taxes by the taxpayer in his/her tax return, if he/she filed a tax return and decla... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-249/5203/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240)›§ 5203 - Personal pr... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240) › § 5203 - Personal property tax return | (a) Persons subject to payment of personal property taxes.— Any natural or juridical person engaged in an industry or business who by the first of January of each year is the owner of personal chattels used in his/her industry or business even though it may be leased to another person, or is held by him/her in a fiduci... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-249/5204/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240)›§ 5204 - Valuation a... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240) › § 5204 - Valuation and computation of the tax | Every person bound to file a tax return on personal property shall include in it all of his/her personal property subject to taxes according to the law and shall compute the tax on the basis of its book value by the 1st of January of each fiscal year for which the tax is computed. When the book value of the personal pr... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-249/5205/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240)›§ 5205 - Date for fi... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240) › § 5205 - Date for filing the tax return and for payment of taxes; ... | (a) Date for filing the tax return or the extension thereof and for payment of taxes.— The personal property tax return or the extension thereof for the years ending on or before December 31st, 2013, shall be filed with the Collection Center along with the full payment on or before May 15th of each year. For years begi... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-249/5206/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240)›§ 5206 - Deficiencie... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240) › § 5206 - Deficiencies—Notification; recourses | (a) The Collection Center may examine and determine the correct amount of taxes at any time after the personal property tax return has been filed, regardless of whether the tax has been paid or not.
(b) Should the Collection Center determine in the case of any taxpayer that there is a deficiency regarding the tax levie... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-249/5207/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240)›§ 5207 - Deficiencie... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240) › § 5207 - Deficiencies—Collection after appeal | (a) General rule.— If the taxpayer were to appeal before the Court of First Instance against a final determination of deficiency and said court were to issue a judgment declaring it has no jurisdiction to take cognizance of the matter or to determine that a deficiency does exist, the deficiency determined by the court,... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-249/5208/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240)›§ 5208 - Deficiencie... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240) › § 5208 - Deficiencies—Jurisdiction of the Court of First Instance ... | The Court of First Instance shall have the power to redetermine the correct amount of the deficiency even though the amount thus determined is greater than the total deficiency notified by the Collection Center in the form provided by § 5206 of this title, and to determine if any additional amounts should be levied or ... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-249/5209/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240)›§ 5209 - Deficiencie... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240) › § 5209 - Deficiencies—Additional | If the Collection Center has sent a notice of deficiency to the taxpayer by certified mail as provided by § 5206 of this title, and the taxpayer has resorted to the Court of First Instance within the term and in the manner provided, the Collection Center shall not be entitled to determine any additional deficiency rega... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-249/5210/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240)›§ 5210 - Deficiencie... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240) › § 5210 - Deficiencies—Mathematical error | Should the taxpayer be notified that due to an mathematical error which appears on the tax return, he/she owes taxes in excess of what was declared on the tax return, and that an appraisal of the tax based on what should have been the correct total of the tax, had it not been for the mathematical error, has been made o... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-249/5211/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240)›§ 5211 - Deficiencie... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240) › § 5211 - Deficiencies—Extension for payment | When it is shown to the satisfaction of the Collection Center that the payment of said deficiency on the date prescribed for it will be unduly onerous for the taxpayer, the Collection Center may grant an extension for the payment of the deficiency for a period that shall not exceed eighteen (18) months, and in exceptio... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-249/5212/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240)›§ 5212 - Deficiencie... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240) › § 5212 - Deficiencies—Address for serving notice | In the absence of a notice to the Collection Center regarding the existence of a fiduciary relationship, the notice of a deficiency with respect to the tax levied by this chapter will suffice if it has been sent to the taxpayer by mail to his/her last known address even when said taxpayer is deceased or is legally inco... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-249/5213/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240)›§ 5213 - Service of ... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240) › § 5213 - Service of summons and requirements | The summons and requirements issued by the Collection Center through any of its officials, employees or authorized representatives under the provisions of this chapter, to appear, testify or produce books, papers or evidence, shall be served pursuant to the provisions of §§ 3171–3173 of Title 32.
History —Aug. 30, 1991... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-249/5214/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240)›§ 5214 - Taxes in je... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240) › § 5214 - Taxes in jeopardy—Appraisal | (a) Should the Collection Center at any time believe that the collection of the tax levied by this title will be compromised by a delay or find that the taxpayer intends to remove his/her properties from the jurisdiction of the Commonwealth of Puerto Rico, or conceal his properties in Puerto Rico, or perform any other ... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-249/5215/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240)›§ 5215 - Taxes in je... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240) › § 5215 - Taxes in jeopardy—Prior to deficiency | Should an appraisal under § 5214 of this title be made before the taxpayer has been notified under § 5206 of this title of any determination with respect to the deficiency which said appraisal refers to, the Collection Center shall notify the taxpayer of said deficiency, pursuant and subject to the provisions of § 5206... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-249/5216/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240)›§ 5216 - Taxes in je... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240) › § 5216 - Taxes in jeopardy—Scope and total | (a) Appraisal after notice of deficiency.— An appraisal under § 5214 of this title made after the taxpayer has been notified of the deficiency subject to such appraisal, pursuant to the provisions of § 5214 of this title will in no way affect the procedure established in § 5206 of this title nor shall it deprive the ta... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-249/5217/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240)›§ 5217 - Bankruptcie... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240) › § 5217 - Bankruptcies and receiverships | (a) Immediate appraisal.— When any taxpayer is adjudicated as bankrupt in any bankruptcy procedure or when a trustee is appointed for any taxpayer in any judicial procedure, any personal property taxes pending payment (together with interest, penalties, additional amounts and additions to the tax provided by this chapt... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-249/5218/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240)›§ 5218 - Prescriptio... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240) › § 5218 - Prescription—Term for appraisal and collection | The Collection Center shall have a term of four (4) years, from the date the [taxpayer] filed his/her tax return, to review the personal property tax return, the valuation of the properties, the tax computation made by the taxpayer, and to determine the correct tax to be paid, and no court procedure for the collection ... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-249/5219/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240)›§ 5219 - Prescriptio... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240) › § 5219 - Prescription—Exceptions | (a) Omission of assets.— In case [assets] valued at twenty five percent (25%) or more of the taxable value were omitted in the tax return, the tax may be appraised by the Collection Center, or a court procedure may be commenced for the collection of said tax without an appraisal, within a period of six (6) years after ... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-249/5220/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240)›§ 5220 - Prescriptio... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240) › § 5220 - Prescription—Stay of proceedings | The statute of limitations for the appraisal by the Collection Center and for the beginning of a legal collection procedure or of a court procedure for the collection of any deficiency, shall be stayed for the period during which the Collection Center is estopped from making the appraisal or from beginning the legal co... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-249/5221/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240)›§ 5221 - Interest, s... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240) › § 5221 - Interest, surcharges, additions and tax penalties | When a taxpayer fails to pay the personal property tax levied by law within the term fixed for it in this chapter, the following interest, surcharges and additions to the tax shall be imposed, in addition to and as part of the unpaid tax:
(a) Declared tax.—
(1) General rule.— When the amount determined by the taxpayer ... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-249/5222/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240)›§ 5222 - Publication... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240) › § 5222 - Publication of tax returns—Inspection, restricted | (a) Tax returns filed under this chapter on which the tax has been revised or determined by the Collection Center shall constitute public documents, however, they shall not be subject to inspection, except as provided below.
(b) Tax returns shall be subject to inspection only by regulatory provision of the Governing Bo... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-249/5223/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240)›§ 5223 - Publication... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240) › § 5223 - Publication of tax returns—Upon request of shareholders | All bona fide holders of registered shares who own one percent percent (1%) or more of the shares issued by any corporation shall be allowed to examine the personal property tax returns of said corporation and its subsidiaries when requested of the Collection Center.
History —Aug. 30, 1991, No. 83, § 6.23. |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-249/5224/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240)›§ 5224 - Publication... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240) › § 5224 - Publication of tax returns—Information requested by the C... | (a) By request of the Committee on Finance of the House of Representatives, of the Committee on Finance of the Senate, of a Select Com[m]ittee of the Senate or the House of Representatives especially authorized to inspect tax returns by a Senate or House Resolution, or of a Joint Committee thus authorized by a Concurre... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-249/5225/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240)›§ 5225 - Publication... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240) › § 5225 - Publication of tax returns—Taxpayer lists at the Internal... | The Collection Center shall cause lists to be prepared and be made available, annually, for public inspection, in the manner determined by it, at the Internal Revenue Collection Centers of each municipality and at any other location provided by it, containing the name and mailing address of each person who has filed a ... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-249/5226/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240)›§ 5226 - Publication... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240) › § 5226 - Publication of tax returns—Information requested by Munic... | By request of the municipal treasurers, the Collection Center shall provide them with that information in the tax returns filed under this title necessary to determine the license fee applicable to a merchant, the imposition and collection of which is authorized by §§ 651 et seq. of this title known, as “Municipal Lice... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-249/5227/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240)›§ 5227 - Publication... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240) › § 5227 - Publication of tax returns—Disclosure of information | It shall be illegal for any collector, agent, inspector or other official or employee of the Collection Center or its authorized representative, to disclose or make known information or data stated or revealed in the personal property tax return in prejudice of the taxpayer’s best interests, or provide any tax return o... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-249/5228/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240)›§ 5228 - Taxpayer su... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240) › § 5228 - Taxpayer surveys | From time to time the Collection Center may carry out surveys regarding all persons bound to pay personal property taxes, and make lists of said persons and the personal property they own.
History —Aug. 30, 1991, No. 83, § 6.28. |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-249/5229/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240)›§ 5229 - Examination... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240) › § 5229 - Examination of books and witnesses | (a) Taxpayer’s liability.— In order to determine the correctness of any tax return or for the purpose of preparing a tax return when none has been filed, the Collection Center may examine any books, papers, records or memoranda pertaining to matters that should be included in the tax return through any its officials, e... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-249/5230/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240)›§ 5230 - Power to ta... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240) › § 5230 - Power to take oaths and statements | (a) Officials and employees of the Collection Center.— Every official, employee or representative of the Collection Center who has been assigned functions regarding the provisions of this chapter, is hereby authorized to take oaths and statements concerning any phase thereof, or in any other case in which he/she is aut... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-249/5231/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240)›§ 5231 - Final agree... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240) › § 5231 - Final agreements; faculty of the Collection Center | The Collection Center is hereby empowered to execute a written agreement with any person regarding said person’s responsibility, or that of the person in whose name action is taken with regard to the personal property tax levied by this chapter corresponding to any taxable year.
In the absence of fraud or mathematical ... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-249/5232/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240)›§ 5232 - Additional ... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240) › § 5232 - Additional penalties | Any person who with regard to a final agreement, intentionally conceals from any official, employee or representative of the Collection Center any personal property belonging to the taxpayer or any other responsible person concerning taxes; or who receives, destroys, mutilates or falsifies, any book, document, or recor... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-249/5233/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240)›§ 5233 - Payments | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240) › § 5233 - Payments | (a) Power to receive them.— The Collection Center or its representative shall have the faculty to receive payment of the taxes on personal property levied by this chapter in currency of the United States of America, in cash delivered personally to the Tax Collector’s Office or its authorized representatives, with certi... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-249/5234/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240)›§ 5234 - Liens—Legal... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240) › § 5234 - Liens—Legal collection procedure | (a) Except as otherwise provided by law with respect to other taxes, the amount of the personal property taxes levied by law, including interest, penalties, additional amounts and additions to said taxes, shall constitute a prior lien in favor of the Collection Center on all the real and personal property, and the real... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-249/5235/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240)›§ 5235 - Liens—Colle... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240) › § 5235 - Liens—Collection of taxes | Personal property taxes levied by law, including interest, penalties, additional amounts and additions to said taxes, may be collected by the Collection Center or its authorized representative through the legal collection procedure established by this title for the collection of real estate taxes. The Collection Center... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-249/5236/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240)›§ 5236 - Penalties f... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240) › § 5236 - Penalties for failing to file the real estate tax return ... | Any person bound under this title to file a tax return, to keep evidence or furnish information, data and other matters for appraisal, computation or collection of any personal property tax under the law, who willfully fails to file said tax return, to keep said evidence or furnish said information, data or other matte... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-249/5237/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240)›§ 5237 - Tax returns... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240) › § 5237 - Tax returns, sworn statements and fraudulent claims | Any person who willfully aids or abets, seeks, counsels, or instigates, the preparation of a false or fraudulent tax return, sworn statement, claim or document, under this chapter, or with regard to any matter that arises under this title, regardless of whether or not said falsehood or fraud has been committed with the... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-249/5238/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240)›§ 5238 - Authenticat... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240) › § 5238 - Authentication of the tax return; penalty for perjury | (a) Penalties.— Any person who willfully completes or signs any tax return, statement or other document that includes or is authenticated by a sworn statement to the effect that it is given under the penalties for perjury, that he/she does not believe that said tax return form or statement, or said document, are true a... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-249/5239/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240)›§ 5239 - Illegal act... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240) › § 5239 - Illegal acts by officials or employees | (a) Felony.— Every official or employee of the Department of the Treasury, the Collection Center, or any authorized representative to whom functions are delegated, who while acting under the authority of this part incurs any of the acts listed hereinbelow, shall commit a felony, and upon conviction, shall be sanctioned... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-249/5240/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240)›§ 5240 - Fraud or fa... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 249 - System of Self-Determination as to the Personal Property Tax (§§ 5201 — 5240) › § 5240 - Fraud or falsehood in the request for exemption or exoner... | Any person who, in order to avail him/herself of the benefits of exemption or exoneration from payment of the taxes authorized by this part, provides any fraudulent statement, evidence, or information, or intentionally fails to provide or conceals the true details that allow the Collection Center, or its authorized rep... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-251/5251/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 251 - General Provisions (§§ 5251 — 5252)›§ 5251 - Crimes; jurisdiction of the Court of First Instance | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 251 - General Provisions (§§ 5251 — 5252) › § 5251 - Crimes; jurisdiction of the Court of First Instance | Exclusive jurisdiction is hereby granted to the Court of First Instance to have jurisdiction in the trials for the crimes stipulated in this part.
History —Aug. 30, 1991, No. 83, § 7.01. |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-i/chapter-251/5252/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART I (§§ 5001 — 5252)›Chapter 251 - General Provisions (§§ 5251 — 5252)›§ 5252 - Rules and regulations | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART I (§§ 5001 — 5252) › Chapter 251 - General Provisions (§§ 5251 — 5252) › § 5252 - Rules and regulations | The Governing Board of the Collection Center shall prescribe and promulgate the rules and regulations needed for the compliance, execution and proper interpretation of this part. It shall also prescribe any other regulations that become necessary for reason of any legal change with regard to property taxes. All rules, ... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-ii/chapter-253/5801/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART II (§§ 5801 — 5851-5854)›Chapter 253 - Municipal Revenues Collection Center (§§ 5801 — 5851-5854)›§ 5801 - Definitions | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART II (§§ 5801 — 5851-5854) › Chapter 253 - Municipal Revenues Collection Center (§§ 5801 — 5851-5854) › § 5801 - Definitions | The following terms and phrases shall have the meaning set forth hereinbelow:
(a) Public agency.— Shall mean any public department, program, bureau, office, board, commission, company, administration, authority, institute, body, service, dependency and corporation and a subsidiary thereof and an instrumentality of the ... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-ii/chapter-253/5802/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART II (§§ 5801 — 5851-5854)›Chapter 253 - Municipal Revenues Collection Center (§§ 5801 — 5851-5854)›§ 5802 - Creation and purposes | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART II (§§ 5801 — 5851-5854) › Chapter 253 - Municipal Revenues Collection Center (§§ 5801 — 5851-5854) › § 5802 - Creation and purposes | A municipal entity, independent and separate from any other agency or instrumentality of the Government of the Commonwealth of Puerto Rico named “Municipal Revenues Collection Center” is hereby created. The Center is the fiscal services entity whose primary responsibility shall be to collect, receive and allocate the p... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-ii/chapter-253/5803/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART II (§§ 5801 — 5851-5854)›Chapter 253 - Municipal Revenues Collection Center (§§ 5801 — 5851-5854)›§ 5803 - General powers and dutie... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART II (§§ 5801 — 5851-5854) › Chapter 253 - Municipal Revenues Collection Center (§§ 5801 — 5851-5854) › § 5803 - General powers and duties | The Center shall have the following general powers and duties:
(a) Enforce the provisions of §§ 5001 et seq. of this title and the regulations adopted by virtue thereof, carry out the necessary and appropriate efforts that lead to a better administration of said sections, including keeping up to date and updating the o... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-ii/chapter-253/5804/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART II (§§ 5801 — 5851-5854)›Chapter 253 - Municipal Revenues Collection Center (§§ 5801 — 5851-5854)›§ 5804 - Governing Board—Integrat... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART II (§§ 5801 — 5851-5854) › Chapter 253 - Municipal Revenues Collection Center (§§ 5801 — 5851-5854) › § 5804 - Governing Board—Integration | The Center shall be governed by a Governing Board composed of nine (9) members, seven (7) of which shall be mayors representing all the municipalities of Puerto Rico and the remaining two (2) members shall be the President of the Government Development Bank and the Commissioner of Municipal Affairs.
(a) Election of the... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-ii/chapter-253/5805/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART II (§§ 5801 — 5851-5854)›Chapter 253 - Municipal Revenues Collection Center (§§ 5801 — 5851-5854)›§ 5805 - Governing Board—Internal... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART II (§§ 5801 — 5851-5854) › Chapter 253 - Municipal Revenues Collection Center (§§ 5801 — 5851-5854) › § 5805 - Governing Board—Internal organization | The Board shall elect the President from among its mayors members, through the affirmative vote of the majority of the total of members of the Board.
The Board shall meet in regular session at least once a month and may hold all those special meetings that are needed to tend to the matters of the Center, after a summon... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-ii/chapter-253/5806/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART II (§§ 5801 — 5851-5854)›Chapter 253 - Municipal Revenues Collection Center (§§ 5801 — 5851-5854)›§ 5806 - Governing Board—Facultie... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART II (§§ 5801 — 5851-5854) › Chapter 253 - Municipal Revenues Collection Center (§§ 5801 — 5851-5854) › § 5806 - Governing Board—Faculties and duties | The Board shall have the following faculties and duties besides the others provided in §§ 5801–5820 and in any other applicable law:
(a) Establish the public, administrative and operating policy of the Center.
(b) Ensure that the Center effectively complies with the duties and responsibilities delegated to it by §§ 580... |
https://law.justia.com/codes/puerto-rico/title-twenty-one/subtitle-7/part-ii/chapter-253/5807/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756)›Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756)›PART II (§§ 5801 — 5851-5854)›Chapter 253 - Municipal Revenues Collection Center (§§ 5801 — 5851-5854)›§ 5807 - Executive Director—Appoi... | 2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 7 - Municipal Property Tax (§§ 5001 — 6756) › PART II (§§ 5801 — 5851-5854) › Chapter 253 - Municipal Revenues Collection Center (§§ 5801 — 5851-5854) › § 5807 - Executive Director—Appointment | The Center shall be directed by an Executive Director appointed by the Board. The Director shall be the executive head of the Center, shall exercise those duties and powers provided in §§ 5801–5820 of this title or in any other act under the administration of the Center, as well as those delegated by the Board or its P... |
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