De las cantidades recaudadas por concepto de pagos y ventas de planes de pagos existentes como parte del plan de incentivos que establece este capítulo, se destinará a una cuenta especial, separada de otros gastos del CRIM, el cinco por ciento (5%) de los recaudos hasta un tope de cinco millones de dólares ($5,000,000.00) para ser utilizados para el fortalecimiento de las funciones de cobro y fiscalización contributiva; Disponiendo, además, que, al menos doscientos mil dólares ($200,000.00) de la cantidad antes mencionada, vaya dirigido a la capacitación y desarrollo profesional de los técnicos de tasación y valoración.
El CRIM distribuirá, no más tarde de noventa (90) días, contados a partir de la expiración del término de esta ley, los recaudos obtenidos por concepto de la misma, según las disposiciones de las secs. 5001 et seq. de este título.
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