The prescriptive term established in §§ 33005 or 33006 of this title for the assessment and for filing of demand for payment proceedings or court proceedings for collection in connection with any deficiency, shall be interrupted after mailing the notice concerning the final determination established in § 33002(a) of this title by the term during which the Secretary is barred from making the assessment and filing the demand for payment proceedings or court proceedings (and in any case, when resorting to the Court of First Instance, until the decision of the court becomes binding), and for the sixty (60) days that follow. History —Jan. 31, 2011, No. 1, § 6010.07, retroactive to Jan. 1, 2011.
Puerto Rico Legal Code