Para propósitos de los cobradores mencionados en la sec. 353b de este título, el término “deudas morosas” significará deudas contributivas tasadas a tenor con la Ley Núm. 120 de 31 de octubre de 1994, conocida como “Código de Rentas Internas de Puerto Rico de 1994”, y de cualquier otra naturaleza que bajo las distintas leyes del Estado Libre Asociado de Puerto Rico sean responsabilidad del Secretario de Hacienda cobrar y que se han convertido en morosas de acuerdo [con] las leyes vigentes.
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