P.R. Laws tit. 13, § 33074
(a) If the term to pay the amount determined as taxes by the taxpayer, or any installment thereof, is extended under the authority of §§ 30257(c), 31128, 31129 or § 31751, all of them of this title, interest thereon shall be charged as part of such amount, at an annual rate of ten percent (10%), starting from the date in which the payment should have been made if the time extension had not been granted, until the expiration of the term of the time extension.
(b) The payment of interest under this section shall not apply when time extensions have been granted in § 30257(c) of this title to taxpayers who, during any armed conflict, are called to duty and transferred to serve in the military outside Puerto Rico and who meet the terms established in such time extension.
History —Jan. 31, 2011, No. 1, § 6030.04, retroactive to Jan. 1, 2011.