(a) Regla general.— Si una reclamación de crédito o reintegro radicada por una persona fuere denegada en todo o en parte por el Director de Finanzas, éste deberá notificar de ello a la persona por correo certificado, y la persona podrá recurrir contra dicha denegatoria ante el Tribunal de Primera Instancia, radicando demanda en la forma provista por ley dentro de los treinta (30) días siguientes a la fecha del depósito en el correo de dicha notificación. La no radicación de la demanda dentro del término aquí provisto privará al Tribunal de Primera Instancia de facultad para conocer del asunto.
(b) Limitación.— No se considerará por el Tribunal de Primera Instancia recurso alguno para el crédito o reintegro de cualquier patente impuesta por autorización de las secs. 651 a 652y de este título a menos que exista una denegatoria por el Director de Finanzas de tal crédito o reintegro, notificada según se provee en el inciso (a) de esta sección.
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