(a) The amount of tax withheld at source under § 30277 of this title with respect to the distributive share in a partnership or limited liability company subject to the provisions of §§ 30321 et seq. of this title, shall be allowed as a credit against the tax imposed by this part to the partners of a partnership or members of a limited liability company. History —Jan. 31, 2011, No. 1, § 1053.06, retroactive to Jan. 1, 2011; Dec. 10, 2011, No. 232, § 56.
Puerto Rico Legal Code