P.R. Laws tit. 21, § 5090
The Collection Center is hereby authorized to create the number of collection districts needed to collect taxes levied by this part, and any other taxes delegated to it, as well as to perform any of the duties authorized for such a purpose; and to delegate their collection in each one of the districts to the authorized representative, who shall post a bond before the Secretary of the Treasury in favor of the Commonwealth of Puerto Rico in the amount that the Secretary of the Treasury determines and as provided in §§ 5801 et seq. of this title. Said bond shall be approved by the Secretary of the Treasury regarding its form and execution as well as its sufficiency. Said bond shall be posted to cover the liability of said authorized representatives for the monies that they collect and receive on account of said taxes.
History —Aug. 30, 1991, No. 83, § 3.40.