P.R. Laws tit. 21, § 5208

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

§ 5208. Deficiencies—Jurisdiction of the Court of First Instance to increase it; additional amounts or additions to the tax

The Court of First Instance shall have the power to redetermine the correct amount of the deficiency even though the amount thus determined is greater than the total deficiency notified by the Collection Center in the form provided by § 5206 of this title, and to determine if any additional amounts should be levied or added to the tax, provided the Collection Center or its representative files a claim to that effect at any time prior to sentencing.

History —Aug. 30, 1991, No. 83, § 6.08.