Inmediatamente después de haberse recibido la planilla en que se informan los bienes de todo causante fallecido antes del 1 de enero de 2018 o todo bien transferido mediante donación antes del 1 de enero de 2018, acompañada del pago de la correspondiente contribución autoimpuesta sobre el caudal relicto o sobre donaciones, el Secretario hará un examen preliminar de la misma y, después de verificar que se han pagado todas las contribuciones a que se refiere la sec. 31161 de este título que adeudare el causante a la fecha de su muerte, procederá a expedir un certificado de cancelación de gravamen conforme a la sec. 31162 de este título, excepto en aquellos casos en que del examen preliminar surja que la valoración de los bienes está por debajo del setenta (70) por ciento de su valor real en cuyo caso el Secretario podrá requerir una tasación independiente, lo cual interrumpirá el término establecido en dicha sec. 31162 de este título hasta que la información requerida sea radicada ante el Secretario.
No obstante lo anterior, el Secretario, dentro del término fijado en esta parte para tal fin, procederá a examinar detenidamente la planilla y a determinar el importe correcto de la contribución a los fines de imponer cualquier deficiencia que proceda.
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