Una orden de allanamiento o registro es el mandamiento expedido a nombre de El Pueblo de Puerto Rico, firmado por un magistrado y dirigido a un funcionario del orden público, agente de rentas internas, o inspector de contribución sobre ingresos, dentro de las funciones de su cargo, ordenándole proceda a buscar y ocupar determinada propiedad mueble y la traiga al magistrado. El término “agente de rentas internas” tal como se usa en estas reglas, no incluye a los colectores de rentas internas ni a los tasadores, aunque por cualquier ley se les señale a los colectores de rentas internas y tasadores las mismas facultades que tienen los agentes de rentas internas.
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