P.R. Laws tit. 13, § 30506

2019-02-20 00:00:00+00

§ 30506. Income tax returns filed in other jurisdictions

Any foreign life insurance company covered by the provisions of § 30504(c)(1)(A) of this title and subject to the provisions of § 30504 of this title, shall accompany with the return required in § 30242 of this title, a certified copy of the income tax return (without annexes) filed with the Federal Internal Revenue Commissioner. In the case of a foreign life insurance company described in § 30504(c)(1)(B) of this title, a true and accurate copy of the income tax return (without annexes) filed with the tax official of its country of origin or organization shall accompany the return required § 30242 of this title.

History —Jan. 31, 2011, No. 1, § 1111.06, retroactive to Jan. 1, 2011.