(a) Autorización.—
(1) En general.— El Comisionado de Asuntos Municipales prescribirá y promulgará las reglas y reglamentos necesarios para la administración y cumplimiento de las secs. 651 a 652y de este título.
(2) En caso de alteración de ley.— El Comisionado de Asuntos Municipales podrá prescribir aquellos otros reglamentos que se hagan necesarios por razón de cualquier alteración de ley en relación con contribuciones sobre patentes municipales.
(b) Retroactividad de los reglamentos y decisiones del Comisionado.— El Comisionado de Asuntos Municipales podrá disponer que un reglamento o parte del mismo tenga efecto retroactivo.
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