P.R. Laws tit. 13, § 33075
(a) If the term to pay any part of a deficiency is extended, interest on such part of the deficiency for which the date of payment has been thus extended shall be charged as part of the taxes at an annual rate of ten percent (10%), for the term of the time extension, and no other interest shall be charged on such part of the deficiency during such term.
(b) If the part of the deficiency for which the date of payment has been thus extended is not paid pursuant to the terms of the time extension, interest on such unpaid amount shall be charged as part of the taxes, at an annual rate of ten percent (10%) for the term comprised between the date fixed by the terms of the time extension for such payment and the date the same is paid, and no other interest shall be charged on such unpaid amount during such term.
History —Jan. 31, 2011, No. 1, § 6030.05, retroactive to Jan. 1, 2011.