The amount of tax withheld at the source under §§ 30274, 30280, and 30281 of this title with respect to the distributive share in a special partnership shall be allowed as a credit against the tax imposed by this part to the partners of a partnership. History —Jan. 31, 2011, No. 1, § 1053.07, retroactive to Jan. 1, 2011.
Puerto Rico Legal Code