P.R. Laws tit. 13, § 2238
Any person who, from the date of effectiveness of this act, is entitled, either by virtue of a court decision or by virtue of an administrative order, to receive credit or reimbursement of excises collected unduly or unlawfully, or in excess of the amount due, which constitute unfair profiteering, shall be obliged to pay the tax levied by § 2235 of this title. To such end, the Secretary of the Treasury of Puerto Rico is hereby authorized to deduct and withhold from the credit or reimbursement warrant to be issued by him in favor of the taxpayer, eighty percent (80%) of the whole or part of the amount to be credited or reimbursed and which in the judgment of the Secretary of the Treasury constitutes unfair profiteering, until the taxpayer, through an application for reimbursement made under the law, shows to the satisfaction of the Secretary of the Treasury that the whole or part of the tax withheld does not constitute unfair profiteering, in which case the Secretary of the Treasury shall accredit or reimburse to the taxpayer, as tax unlawfully or unduly paid, the amount improperly withheld.
Upon deducting and withholding the eighty percent (80%) of the amount to be credited or reimbursed, the Secretary of the Treasury shall accredit to any unpaid tax of the taxpayer, and if none is unpaid, shall reimburse said taxpayer, twenty percent (20%) of said amount and serve notice on him by mail of the action taken in the case. For the purposes of the application for reimbursement mentioned in the preceding paragraph, the date of payment of the tax shall be considered to be the date in which the Secretary of the Treasury notifies the taxpayer of the action taken in the case.
History —Apr. 6, 1946, No. 286, p. 664, art. 1, § 8; May 10, 1949, No. 234, p. 728, § 1, eff. July 1, 1949.