Chapter 1045. Deduction, Credit and Refund
- § 32121. Deduction for return of taxable items
- § 32122. Credit for the sale of merchant’s property
- § 32123. Credit for uncollectible accounts
- § 32124. Credit for taxes paid by a reseller
- § 32125. Refund of taxes paid
- § 32126. Special disposition of funds (§ 32126)
- § 32127. Municipal Development Fund—Creation
- § 32128. Municipal Redemption Fund—Creation
- § 32129. Municipal Improvement Fund—Creation
- § 32130. Credit for purchasing products manufactured in Puerto Rico