P.R. Laws tit. 27, § 1109
The Commission may provide the accounting system to be used by public service companies and private carriers. It shall also have the right to examine all accounts, records and notations kept by public service companies and private carriers, and may designate any of its officers or employees to examine them. In all proceedings in which the entries in the accounting system are involved, the burden of proof to establish the correctness thereof shall fall to the public service company or private carrier concerned, and the Commission may suspend any entry until said public service company or private carrier submits proof of its correctness. The Commission shall also have power to require the filing in its office of any information deemed by it necessary. The provisions of this section shall apply to any municipal corporation engaged in rendering or providing to the public any service of the kind and nature rendered or provided by public service companies or private carriers.
History —June 28, 1962, No. 109, p. 288, § 22; June 27, 1974, No. 103, Part 1, p. 341, § 3.