(a) Deficiencia.— Según se emplea en las secs. 651 a 652y de este título con respecto a la patente impuesta por las mismas, “deficiencia” significa el monto por el cual la patente que se autoriza a imponer y cobrar excede:
(1) La suma de:
(A) La cantidad declarada como patente por la persona en su declaración, si dicha persona rindió una declaración y declaró en la misma alguna cantidad como patente, más
(B) las cantidades previamente tasadas, o cobradas sin tasación, como deficiencia, menos
(2) el monto de las reducciones hechas, según se define en el inciso (b) de esta sección.
(b) Reducción.— El término “reducción” significa aquella parte de una reducción, crédito, reintegro u otro reembolso, que se hiciere por razón de que la patente que autorizan a imponer las secs. 651 a 652y de este título es menor que el exceso de la cantidad especificada en el inciso (a)(1) de esta sección sobre el monto de reducciones previamente hechas.
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