P.R. Laws tit. 13, § 30223
2019-02-20 00:00:00+00
The credit against the tax for tax overpayments imposed by this part for other taxable years shall be governed by the provisions of § 33022 of this title.
History —Jan. 31, 2011, No. 1, § 1053.03, retroactive to Jan. 1, 2011.