P.R. Laws tit. 26, § 705
2019-02-20 00:00:00+00
If any person has paid to the Commissioner any tax, license fee, or other charge in error or in excess of that which he is lawfully bound to pay, the Commissioner may, upon proof thereof satisfactory to the Commissioner, make or cause to be made a refund thereof as the Secretary of the Treasury may prescribe. However, no such refund shall be made on account of tax paid on premiums written because the insurance was cancelled retroactive to the date of issuance unless such cancellation was within forty-five days from and after date of issuance.
History —Ins. Code § 7.050.