P.R. Laws tit. 13, § 384
(a) The Department of the Treasury shall prepare, on or before June 15, 2006, a special return in which the taxpayer shall report the taxable net income and determine the supertax. Said special return shall be available at the Department of the Treasury as well as on its web page. The return and the corresponding payment are due July 31, 2006.
(b) The provisions of the Code that refer to the failure to file a return, to the failure to pay or to late payment, interest, penalties and surcharges, shall apply regarding the special return and the payment of the supertax.
(c) [Repealed. Act July 31, 2006, No. 137, § 5, retroactive to May 16, 2006.]
History —May 16, 2006, No. 98, §§ 5 and 6; July 31, 2006, No. 137, §§ 4 and 5, retroactive to May 16, 2006.