El Secretario de Hacienda de Puerto Rico devolverá con cargo a cualquier partida existente en la Tesorería de Puerto Rico, o acreditará al contribuyente correspondiente, cualquier cantidad que se hubiere pagado por concepto de contribución de la propiedad sobre azúcares excedentes, exentas por disposiciones de las secs. 409 a 414 de este título; y asimismo devolverá con cargo a cualquier partida existente correspondiente, cualquier cantidad que se hubiere pagado por concepto de la contribución de desempleo, exentas por disposiciones de dichas secciones; e igualmente devolverá con cargo a cualquier partida existente en la Tesorería de Puerto Rico, o acreditará al contribuyente correspondiente, cualquier cantidad que se hubiere pagado por concepto de impuesto de fabricación sobre azúcares excedentes, exentas por disposiciones de dichas secciones.
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