5956

Any taxpayer who, within a term of one hundred twenty (120) days from the effective date of the administrative order issued by the CRIM to implement this chapter, pays outstanding taxes on one or more real properties to the CRIM is hereby relieved from the payment of all interest, surcharges, and penalties accrued on the taxes thus paid and up to the date they are paid, except for such interest, surcharges, and penalties accrued in cases of fraud and on debts corresponding to Fiscal Year 2010-2011.\nHistory —July 2, 2010, No. 71, § 6.