Si la persona hubiere pagado como un plazo de la patente más de la cantidad determinada como el monto correcto de dicho plazo, el pago en exceso se acreditará contra los plazos no pagados si los hubiere. Si la cantidad ya pagada, fuere o no a base de plazos, excediere de la cantidad determinada como el monto correcto de la patente, el pago en exceso se acreditará o se reintegrará según se provee en la sec. 652f de este título. Las disposiciones de esta sección y las disposiciones de la sec. 652f de este título serán de aplicación únicamente cuando el Director de Finanzas determine y notifique una deficiencia tal como se define y regula en la sec. 651o de este título.
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