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In the cases where the applicable law requires as a prerequisite for appealing to the Supreme Court that the tax determined by the Court of First Instance be paid, the appeal shall be taken within the thirty (30) days following the date on which the Secretary of the Court of First Instance serves on the taxpayer and on the Secretary of the Treasury of Puerto Rico notice of the approval of the computation of the tax as determined by said court. In all other cases the appeal shall be taken within the thirty (30) days following the date of the filing in the record of the notice of final judgment. History —May 13, 1949, No. 328, p. 996, § 6.