P.R. Laws tit. 23, § 11024i
If the special job creation agreement is revoked pursuant to § 11024h of this title, the amounts equivalent to the benefits granted thereunder shall be deemed to be amounts owed for the taxable year in which the revocation takes place, and shall be paid by the affected eligible business. The Executive Director shall hand over the file of the eligible business to the Secretary of the Treasury as it appears in the records of the Company within ten (10) days of the revocation of the agreement. The eligible business shall file a report with the Secretary of the Treasury itemizing the benefits obtained under §§ 11024c-11024e of this title, along with the payment of such benefits, within ninety (90) days as of the revocation. The Secretary of the Treasury shall notify the Eligible Business of any deficiency in connection with the benefit report within one (1) year after such report is filed.
History —Jan. 10, 2013, No. 1, § 4.10; renumbered as § 4.11 on July 5, 2013, No. 54, § 6.