P.R. Laws tit. 13, § 31062
2019-02-20 00:00:00+00
The amounts determined as credits for taxes on prior transfers pursuant to § 31041 of this title shall be credited against the taxes imposed by § 31061 of this title.
History —Jan. 31, 2011, No. 1, § 2030.02, retroactive to Jan. 1, 2011.