Statutes, codes, and regulations
Laws of Puerto Rico
TITLE THIRTEEN Taxation and FinanceSubtitle 2 Taxation In GeneralChapter 37. Refund of Taxes Improperly Paid or Collected; Judicial Proceedings Concerning Taxes
Subchapter I. Administrative Proceedings
§ 263. Administrative reimbursement or credit of taxes; appeal from denial—Law governing administrative or judicial credits or reimbursements

P.R. Laws tit. 13, § 263

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2019-02-20 00:00:00+00
§ 263. Administrative reimbursement or credit of taxes; appeal from denial—Law governing administrative or judicial credits or reimbursements

Credits or reimbursements which are to be administratively or judicially granted shall be governed by the provisions of law in force on the date the application for said credit or reimbursement was started.

History —Oct. 5, 1954, No. 5, p. 42, § 3.