P.R. Laws tit. 21, § 651t
2019-02-20 00:00:00+00
The prescription period provided in §§ 651r and 651s of this title for the assessment and the commencement of a constraint or suit proceeding for collection with respect to any deficiency, after notice of the final determination provided in subsection (a) of § 651o of this title has been mailed, shall be interrupted for a period during which the Finance Director is hindered from making the assessment or from commencing the constraint or suit proceeding (and in any event, if an appeal is taken to the Court of First Instance, until the decision of the court becomes final), and for the following sixty (60) days.
History —July 10, 1974, No. 113, Part 1, p. 371, § 21; Nov. 17, 1992, No. 93, § 14.