P.R. Laws tit. 13, § 33021
2019-02-20 00:00:00+00
If the taxpayer has paid as taxes or as an installment thereof, an amount in excess of the amount determined as the correct amount for such taxes or installment, such payment in excess shall be credited against any unpaid taxes or installments, if any. If the amount already paid, whether payable in installments or not, exceeds the amount determined as the correct amount for the taxes, such payment in excess shall be credited or refunded as provided in this subchapter.
History —Jan. 31, 2011, No. 1, § 6021.01, retroactive to Jan. 1, 2011.