The credit against the tax for tax overpayments imposed by this part for other taxable years shall be governed by the provisions of § 33022 of this title. History —Jan. 31, 2011, No. 1, § 1053.03, retroactive to Jan. 1, 2011.
Puerto Rico Legal Code
The credit against the tax for tax overpayments imposed by this part for other taxable years shall be governed by the provisions of § 33022 of this title. History —Jan. 31, 2011, No. 1, § 1053.03, retroactive to Jan. 1, 2011.