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263 — Puerto Rico Law | CourtGPT
  1. Home/
  2. Laws/
  3. Puerto Rico/
  4. Title Thirteen - Taxation and Finance (§§ 1 — 33423)/
  5. Subtitle 2 - Taxation in General/
  6. Chapter 37 - Refund of Taxes Improperly Paid or Collected; Judicial Proceedings Concerning Taxes Sub/
  7. Subchapter I - Administrative Proceedings § 261 - Administrative Reimbursement or Credit of Taxes; Appeal From Denial/
  8. 263
Puerto Rico Legal Code

263

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Credits or reimbursements which are to be administratively or judicially granted shall be governed by the provisions of law in force on the date the application for said credit or reimbursement was started. History —Oct. 5, 1954, No. 5, p. 42, § 3.