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33051 — Puerto Rico Law | CourtGPT
  1. Home/
  2. Laws/
  3. Puerto Rico/
  4. Title Thirteen - Taxation and Finance (§§ 1 — 33423)/
  5. Subtitle 17 - Internal Revenue Code of 2011/
  6. Part VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes/
  7. Chapter 1062 - Payments in Excess Sub/
  8. Subchapter D - License Fees (§ 33051)§ 33051 - Refund of License Fees/
  9. 33051
Puerto Rico Legal Code

33051

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The Secretary is hereby authorized to refund license fees provided in §§ 31601 et seq. of this title which have been unlawfully or unduly charged, or charged in excess of the proper amount, pursuant to the provisions of §§ 261 and 262 of this title. The provisions of § 33061 of this title shall apply to total or partial denials by the Secretary of requests for refund of license fees unlawfully or unduly charged, or charged in excess of the proper amount. History —Jan. 31, 2011, No. 1, § 6024.01, retroactive to Jan. 1, 2011.