P.R. Laws tit. 13, § 33362
2019-02-20 00:00:00+00
When a Code provision makes reference to a preceding taxable year, such taxable year shall include any taxable year before January 1, 2011, provided, that such inclusion is not incompatible with the provisions of this Code.
History —Jan. 31, 2011, No. 1, § 6091.02, retroactive to Jan. 1, 2011.