El período de prescripción para la tasación por el Centro de Recaudación y para el comienzo de un procedimiento de apremio o de un procedimiento en corte para el cobro de cualquier deficiencia, quedará después del envío por correo certificado o a la dirección electrónica que consta en el expediente del contribuyente, conforme al procedimiento que establezca, de la notificación de la determinación final de deficiencia provisto en la sec. 5206 de este título, interrumpido por el período durante el cual el Centro de Recaudación está impedido de hacer la tasación o de comenzar el procedimiento de apremio o el procedimiento en corte (y en todo caso, si se recurriere ante el Tribunal Superior hasta que la decisión del tribunal sea firme), y por los sesenta (60) días siguientes.
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