P.R. Laws tit. 13, § 33071
Interest on the amount determined as a deficiency shall be assessed simultaneously with the deficiency, shall be paid upon notice and demand of the Secretary, and shall be collected as part of the taxes, at an annual rate of ten percent (10%), from the date prescribed for payment of taxes until the date the deficiency is assessed or, in case of waivers in § 33002(d) of this title, until the thirtieth (30th) day following the date on which such waiver was filed or until the date on which the deficiency is assessed, whichever is earlier. If any portion of the deficiency thus assessed is not to be collected by reason of a previous payment of taxes, whether in whole or in part, the proper adjustment shall be made concerning the interest on such portion.
History —Jan. 31, 2011, No. 1, § 6030.01, retroactive to Jan. 1, 2011.