P.R. Laws tit. 13, § 30622
(a) Fiduciary of the taxpayer. — Upon notice to the Secretary that any person is acting in a fiduciary capacity, such fiduciary shall assume the powers, rights, duties, and privileges of the taxpayer in respect of a tax imposed by this part (except as otherwise specifically provided and except that the tax shall be collected from the estate of the taxpayer), until notice is given that the fiduciary capacity has terminated.
(b) Fiduciary of the transferee. — Upon notice to the Secretary that any person is acting in a fiduciary capacity for a person responsible for the liability specified in § 30621 of this title, such fiduciary on behalf of such person shall assume the powers, rights, duties, and privileges of such person under said section (except that the tax shall be collected from the estate of the taxpayer), until notice is given that the fiduciary capacity has terminated.
(c) Manner of notice. — Notice under subsections (a) or (b) shall be given in accordance with regulations prescribed by the Secretary.
History —Jan. 31, 2011, No. 1, § 1117.02, retroactive to Jan. 1, 2011.