P.R. Laws tit. 13, § 334
2019-02-20 00:00:00+00
It shall be a condition of every payment plan to promptly pay the current taxes on their due date. As long as the taxpayer is faithfully complying with the terms of the plan, the prompt payments of the current taxes shall be applied to the corresponding taxable year.
History —Apr. 10, 1964, No. 8, p. 38, § 4; Dec. 11, 1997, No. 137, § 3.