P.R. Laws tit. 13, § 262
Credits or reimbursements administratively or judicially granted under §§ 261 and 262 of this title shall bear interest at a rate of six percent (6%) per annum, computed from the date of the payment of the tax which is the object of the credit or reimbursement and up to a date which precedes by not more than thirty (30) days the date of the reimbursement check, or, in the case of a credit, up to the date on which the Secretary of the Treasury notifies the taxpayer of the granting of the credit; and the amount of such credits or reimbursements, plus interest thereon and costs, if any, shall be credited or paid by the Secretary of the Treasury chargeable to the funds into which the proceeds of said taxes may have been originally covered, and in case any such fund is insufficient, or when it may be impracticable to prorate the charge against several funds, then chargeable to the General Fund of the Public Treasury.
History —May 10, 1949, No. 232, p. 720, § 2; Oct. 5, 1954, No. 5, p. 42, § 2.