Se establece la Unidad Especializada de Cobro de Impuesto de Ventas y Uso y del Cobro de Deudas Pendientes, la cual estará dirigida por el Secretario de Hacienda del Gobierno de Puerto Rico, y estará compuesta por los empleados que éste estime necesario para llevar a cabo una fiscalización, investigación y cobro efectivo del impuesto sobre ventas y uso y del cobro de deudas existentes. El Secretario podrá reclutar, mediante destaque, contrato o cualquier otra manera que se estime pertinente, empleados conforme a los parámetros establecidos en la sec. 20014 de este título. Esta Unidad Especializada estará facultada para organizar y desarrollar todas aquellas acciones y gestiones dirigidas al cumplimiento de los propósitos de este capítulo.
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