A claim shall not be admissible upon denial after the lapse of three (3) years without an acceptable excuse for the following rights: 1. The rights of physicians, pharmacists, lawyers, engineers, experts, professors, teachers, and brokers, provided that these rights are due to them for their professional work and incurred expenses. 2. Amounts due to be refunded in respect of taxes and duties paid unduly, without prejudice to the provisions contained in special laws.
Interpretation and application must be checked against the official text and current version.