P.R. Laws tit. 13, § 101
Whenever it is found to the satisfaction of the Secretary of the Treasury of Puerto Rico, either upon the application of an interested party, or upon investigation by the Secretary of the Treasury of Puerto Rico, upon making the revision and correction of receipts of revenues from all sources, that any moneys have been collected unlawfully or unduly, or in excess by the Secretary of the Treasury of Puerto Rico, or by his agents or any other official or officer lawfully authorized to collect and deposit public funds, or that any moneys have been unduly credited through adjustment or transfer vouchers, the Secretary of the Treasury of Puerto Rico or the head of the department or agency where the claims have originated, is hereby authorized to issue, with the approval of the Secretary of the Treasury of Puerto Rico, a settlement warrant for the corresponding amount in favor of the interested party claimant, or to issue an adjustment voucher to correct the error; Provided, That reimbursement of amounts collected unlawfully or unduly, or in excess of the amount due shall not be granted after the lapse of four (4) years from the date of the payment of said amounts or of the adjustment of said vouchers, unless before the expiration of the said term of four (4) years, the interested party applies in writing to the Secretary of the Treasury for the reimbursement thereof; and, Provided, further, That §§ 101 and 102 of this title shall not be construed in the sense of authorizing the reimbursement of any kind of taxes collected unlawfully or unduly, or in excess.
History —Feb. 12, 1904, p. 182, § 1; Mar. 29, 1945, No. 10, p. 32; Apr. 3, 1946, No. 261, p. 540; May 13, 1947, No. 388, p. 744, § 2; May 10, 1949, No. 231, p. 718, § 2, eff. July 1, 1949.