P.R. Laws tit. 13, § 287
Every taxpayer who institutes any complaint according to the terms of §§ 286—289 of this title, shall affix to and cancel thereon internal-revenue stamps of the following values:
(a) When the excise taxes, imposts, fees or duties involved in the action, remedy, or proceeding exceed one hundred (100) dollars and do not exceed two hundred and fifty (250) dollars, three (3) dollars.
(b) When the amount exceeds two hundred and fifty (250) dollars and is not more than five hundred (500) dollars, five (5) dollars.
(c) When the amount exceeds five hundred (500) dollars, ten (10) dollars.
When the amount of taxes, excise taxes, imposts, or duties involved in the action, remedy, or proceeding, cannot be determined from the complaint, the schedule of fees in force in the Court of First Instance shall apply; Provided, That in case the taxpayer is finally successful in the matter the object of his complaint, he shall be entitled to have returned to him the amounts paid according to the schedule, in the proportion in which the decision of the Secretary of the Treasury has been reduced according to the amounts set forth above.
History —May 13, 1949, No. 328, p. 996, § 4.