(a) El Departamento de Hacienda preparará en o antes del 15 de junio de 2006, una planilla especial en la cual el contribuyente reportará el ingreso neto tributable y determinará la contribución extraordinaria. Dicha planilla especial se encontrará disponible en el Departamento de Hacienda, así como en su página electrónica. La planilla y el pago correspondiente vencen el 31 de julio de 2006.
(b) Las disposiciones del Código referentes a la no radicación de planillas, falta de pago o pago tardío, intereses, penalidades y recargos, aplicarán respecto a la planilla especial y al pago de la contribución extraordinaria.
(c) [Derogado. Ley de Julio 31, 2006, Núm. 137, art. 5, retroactiva a Mayo 16, 2006.]
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