P.R. Laws tit. 13, § 31031
2019-02-20 00:00:00+00
For purposes of the tax imposed by § 31011 of this title, the value of the taxable decedent’s estate shall be determined by deducting from the gross decedent’s estate the exemptions and deductions set forth in this subchapter.
History —Jan. 31, 2011, No. 1, § 2023.01, retroactive to Jan. 1, 2011.