P.R. Laws tit. 21, § 652h
Credits or refunds granted administratively or judicially hereunder shall accrue interest at the annual rate of six percent (6%), computed from the date of payment of the tax object of the credit or refund and until a date prior to, and not more than, thirty (30) days before the date of the refund check, or in case of a credit, until the date on which the Finance Director notifies the granting of the credit to the person; and the amount of such credits or refunds with interest and costs, if any, shall be credited to or paid by the Finance Director from such funds into which the product of the taxes was originally paid, and in case of insufficiency of a fund, they shall be charged to the General Fund of the Public Treasury.
History —July 10, 1974, No. 113, Part 1, p. 371, § 36; Nov. 17, 1992, No. 93, § 26.