P.R. Laws tit. 13, § 2271z
The examining official or the General Court of Justice shall have the power to redetermine the correct amount of a debt or deficiency, even if the amount so determined is higher than the original amount of the deficiency notified by the Company, and to determine the payment of any corresponding additional amount such as interests, as long as the Company establishes a claim to such effect at any time before the issuance of a resolution or order.
When considering a debt or deficiency with respect to any taxable year, the examining official or the General Court of Justice may consider such facts related to the tax for other taxable years as may be necessary to correctly determine the amount of such debt or deficiency. However, in doing so, they shall not have the power to determine if a tax for any other taxable year has been overpaid or underpaid.
History —Sept. 9, 2003, No. 272, § 35, eff. 180 days after Sept. 9, 2003.