P.R. Laws tit. 13, § 30226

2019-02-20 00:00:00+00

§ 30226. Credit for taxes withheld on the distributive share in a partnership or limited liability company

(a) The amount of tax withheld at source under § 30277 of this title with respect to the distributive share in a partnership or limited liability company subject to the provisions of §§ 30321 et seq. of this title, shall be allowed as a credit against the tax imposed by this part to the partners of a partnership or members of a limited liability company.

History —Jan. 31, 2011, No. 1, § 1053.06, retroactive to Jan. 1, 2011; Dec. 10, 2011, No. 232, § 56.