Statutes, codes, and regulations
Laws of Puerto Rico
TITLE THIRTEEN Taxation and FinanceSubtitle 17 Internal Revenue Code of 2011PART VII. Administrative Provisions, Procedures, Interests, Penalties, and Additions to TaxesChapter 1062. Payments in Excess
Subchapter C. Taxes on Alcoholic Beverages
§ 33044. Charge or credit by reason of differences in taxes

P.R. Laws tit. 13, § 33044

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2019-02-20 00:00:00+00
§ 33044. Charge or credit by reason of differences in taxes

The Secretary shall be empowered to charge any distiller, rectifier, manufacturer, or dealer, or to grant them credit for any differences that may arise from investigations and liquidations in the manner that he/she may deem convenient and appropriate.

History —Jan. 31, 2011, No. 1, § 6023.04, retroactive to Jan. 1, 2011.