P.R. Laws tit. 21, § 651y

2019-02-20 00:00:00+00

§ 651y. Interest and additions to license tax—Extension to pay license tax declared in return

If the term for the payment of the amount determined by the person as license tax or of any installment thereof be extended under the authority of § 651j of this title, there shall be charged as part of such amount, interest thereon at the annual rate of ten percent (10%) from the date on which payment should have been made if no extension had been granted, until the extension period has expired.

History —July 10, 1974, No. 113, Part 1, p. 371, § 26.