P.R. Laws tit. 13, § 30204
2019-02-20 00:00:00+00
The credit against tax for investment and loss of investment in securities of qualified businesses shall be regulated by the corresponding provisions of law which are in force or any others that may be approved to that effect.
History —Jan. 31, 2011, No. 1, § 1051.04, retroactive to Jan. 1, 2011.