2272f

A taxpayer shall not have the right to apply nor obtain a credit unless the taxpayer files an application for credit with the Company within the term of four (4) years from the date on which the taxpayer presents a declaration along with the corresponding payment or within the term of three (3) years from the date on which the tax was paid, if a declaration was not filed. In case the taxpayer presents a declaration prior to making the corresponding payment, said term of three (3) years shall begin on the date on which the payment was made. History —Sept. 9, 2003, No. 272, § 42, eff. 180 days after Sept. 9, 2003.