P.R. Laws tit. 13, § 31043
If any amount claimed as a credit in § 31042 of this title is in any way recovered, the executor or any other person or persons recovering such amount shall give written notice of such recovery to the Secretary within thirty (30) days after the date on which the recovery was received or credited. Notwithstanding the provisions in §§ 33001 et seq. of this title, regarding the prescriptive term for the assessment and collection of the taxes imposed by this part, the Secretary shall redetermine the amount of the tax under this chapter, and the tax due on such determination shall be paid by the executor or by such person or persons, as the case may be, on notice and demand by the Secretary. No interest shall be assessed or collected on the tax due on any redetermination by the Secretary under this section for any period before the receipt or credit of such refund, except up to the total sum of interest paid by such other country, state or possession on such refund.
History —Jan. 31, 2011, No. 1, § 2024.03, retroactive to Jan. 1, 2011.