(a) Si el término para el pago de la cantidad determinada como contribución por el contribuyente, o de cualquier plazo de la misma, fuere prorrogado bajo autoridad de la sec. 30257(c), las secs. 31128, 31129 ó la sec. 31751, todas de este título, se cobrará como parte de tal cantidad intereses sobre la misma al tipo del diez por ciento (10%) anual desde la fecha en que el pago debió hacerse de no haberse concedido la prórroga, hasta la expiración del término de la prórroga.
(b) El pago de intereses bajo esta sección no aplicará en los casos de prórrogas concedidas bajo la sec. 30257(c) de este título a contribuyentes que durante cualquier conflicto bélico sean activados y trasladados a prestar servicio militar fuera de Puerto Rico y que cumplan con los términos establecidos en dicha prórroga.
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