(a) Los créditos o reintegros que se concedan administrativa o judicialmente bajo esta parte devengarán intereses a razón del seis por ciento (6%) anual, computados desde la fecha del pago de la contribución objeto del crédito o reintegro y hasta una fecha que anteceda por no más de treinta (30) días la fecha del cheque de reintegro, o en caso de un crédito, hasta la fecha en que el Secretario notifique al contribuyente la concesión del crédito.
(b) Los reintegros que se conceden por contribuciones o impuestos pagados correctamente en transacciones hechas con o por personas exentas no devengarán intereses.
(c) El monto de tales créditos o reintegros con sus intereses, y de las costas, si las hubiere, será acreditado o pagado por el Secretario con cargo a los fondos a cuyo crédito el producto de dichas contribuciones hubiere sido ingresado originalmente, y en caso de insuficiencia de un fondo, o cuando resultare impracticable prorratear el cargo contra varios fondos, con cargo al Fondo General del Tesoro Público.
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