P.R. Laws tit. 13, § 355g
2019-02-20 00:00:00+00
Participation in the Voluntary Disclosure Program under this chapter does not preclude a taxpayer from claiming a refund or credit for a tax overpayment in connection with a matter not related to the matters which moved the taxpayer to participate in the Voluntary Disclosure Program.
History —Nov. 15, 2010, No. 172, § 8.