P.R. Laws tit. 23, § 11137
If a job creation or retention agreement is revoked pursuant to § 11136 of this title, the sums equivalent to the benefits granted thereunder shall be deemed to be sums owed for the taxable year in which the revocation occurs, and shall be paid by the eligible SMB affected by such revocation. The Executive Director shall hand over the file of the eligible SMB to the Secretary of the Treasury as it appears in the records of the Company within ten (10) days of the revocation of the agreement. The Eligible SMB shall file a report with the Secretary of the Treasury itemizing the benefits obtained under this chapter, enclosed with the payment of such benefits, within ninety (90) days as of the revocation. The Secretary of the Treasury shall notify the eligible SMB of any discrepancies in connection with the benefit report within one (1) year after such report is filed.
History —July 31, 2014, No. 120, § 3.7.