P.R. Laws tit. 13, § 33167
2019-02-20 00:00:00+00
Unless a credit or refund claim is filed by the taxpayer within a term of four (4) years following the date the sales and use tax is paid, no credit or refund shall be granted or made after the expiration of the aforementioned term.
History —Jan. 31, 2011, No. 1, § 6043.07, retroactive to Jan. 1, 2011.