P.R. Laws tit. 13, § 32426
(a) Those persons who, in accordance with the provisions of this part, must pay the taxes specified therein shall do so without waiting for the Secretary to require that they do so. Otherwise, the amount owed shall count as a deficiency for the purposes established in this Code. The payment of the taxes specified in this part shall not be deemed to be final and definitive until approved by the Secretary.
(b) As to the claims filed by taxpayers concerning the taxes and license fees illegally or unduly charged, or in excess of the amount due, the Secretary is hereby authorized to refund said taxes and license fees pursuant to the provisions of §§ 261 and 262 of this title, insofar as the taxpayer demonstrates to the satisfaction of the Secretary that he/she has satisfied the tax burden.
(c) It shall be assumed that the taxpayer has passed on the taxes to another person in the amount resulting to be the difference between the sale price of the items subject to taxation which have been or would be the object of credit or refund, and the sum of:
(1) The cost of said items, and
(2) the average benefit of the amount involved.
History —Jan. 31, 2011, No. 1, § 5021.06, retroactive to Jan. 1, 2011.