P.R. Laws tit. 13, § 30230

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

§ 30230. Credits for payment of estimated tax

The tax paid in accordance with § 30221 of this title (regarding the estimated tax payment by individuals) and § 30263 of this title (regarding the estimated tax paid by corporations) shall be allowed as a credit against the tax imposed by this part.

History —Jan. 31, 2011, No. 1, § 1053.10, retroactive to Jan. 1, 2011.