P.R. Laws tit. 21, § 652g
(a) General rule.— If any claim for credit or refund filed by a person should be denied in whole or in part by the Finance Director, the latter shall so notify the person by registered mail and the person may appeal from said denial to the Court of First Instance by filing a complaint as provided by law within thirty (30) days after the date on which said notice is deposited in the mail. Failure to file the complaint within the term provided herein shall deprive the Court of First Instance of jurisdiction over the matter.
(b) Limitation.— No appeal concerning a credit or refund claim of any tax levied hereunder shall be considered by the Court of First Instance unless there exists a denial by the Finance Director of such credit or refund notified, as provided in subsection (a) of this section.
History —July 10, 1974, No. 113, Part 1, p. 371, § 35; Nov. 17, 1992, No. 93, § 25.