P.R. Laws tit. 21, § 652e
If the person shall have paid, as an installment of the license tax, more than the amount determined as the correct amount of said installment, the excess payment shall be credited to an unpaid installment or installments, if any. If the amount already paid, whether on an installment basis or not, should exceed the amount determined as the correct amount of tax, the excess payment shall be credited or refunded, as provided in § 652f of this title; Provided, That the provisions of this section and the provisions of § 652f shall be applicable only when the Finance Director determines and notifies a deficiency as same is defined and regulated in § 651o of this title.
History —July 10, 1974, No. 113, Part 1, p. 371, § 33; Nov. 17, 1992, No. 93, § 23.