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https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-7/part-iii/chapter-176/1784/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 7 - Spirits and Alcoholic Beverages (§§ 1471 — 1821)›PART III - General Provisions (§§ 1661 — 1821)›Chapter 176 - Beer (§§ 1781 — 1786)›§ 1784 - Use, transfer or acquisition of ... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 7 - Spirits and Alcoholic Beverages (§§ 1471 — 1821) › PART III - General Provisions (§§ 1661 — 1821) › Chapter 176 - Beer (§§ 1781 — 1786) › § 1784 - Use, transfer or acquisition of reconstituted beer | No beer manufacturer, wholesaler or retailer, nor any other person may use, transfer, or acquire in Puerto Rico reconstituted beer, as said term is defined in this chapter.
History —June 29, 1964, No. 120, p. 383, § 4. |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-7/part-iii/chapter-176/1785/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 7 - Spirits and Alcoholic Beverages (§§ 1471 — 1821)›PART III - General Provisions (§§ 1661 — 1821)›Chapter 176 - Beer (§§ 1781 — 1786)›§ 1785 - Sale of beer concentrate or reco... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 7 - Spirits and Alcoholic Beverages (§§ 1471 — 1821) › PART III - General Provisions (§§ 1661 — 1821) › Chapter 176 - Beer (§§ 1781 — 1786) › § 1785 - Sale of beer concentrate or reconstituted beer | No beer manufacturer, wholesaler or retailer, nor any other person may sell in Puerto Rico beer concentrate or reconstituted beer, as said terms are defined in this chapter.
History —June 29, 1964, No. 120, p. 383, § 5. |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-7/part-iii/chapter-176/1786/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 7 - Spirits and Alcoholic Beverages (§§ 1471 — 1821)›PART III - General Provisions (§§ 1661 — 1821)›Chapter 176 - Beer (§§ 1781 — 1786)›§ 1786 - Penalties | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 7 - Spirits and Alcoholic Beverages (§§ 1471 — 1821) › PART III - General Provisions (§§ 1661 — 1821) › Chapter 176 - Beer (§§ 1781 — 1786) › § 1786 - Penalties | Any person who manufactures, sells, uses, transfers, or acquires in Puerto Rico beer concentrate or reconstituted beer, shall be guilty of a misdemeanor, and the beer concentrate or reconstituted beer so manufactured, sold, used, transferred, or acquired, shall be confiscated by and forfeited to the Secretary of the Tr... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-8/part-i/chapter-191/1884/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v)›PART I - Generally (§§ 1881 — 1969)›Chapter 191 - Income Taxes, Additional Provisions (§§ 1881 — 1884... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART I - Generally (§§ 1881 — 1969) › Chapter 191 - Income Taxes, Additional Provisions (§§ 1881 — 1884) › § 1884 - International organizations, compen... | Applicable to any taxable year commencing [after] December 31, 1951, the gross income of individuals who are not residents nor citizens of Puerto Rico or of the United States shall not include any compensation which for work done or personal services rendered in Puerto Rico said individuals may receive from an internat... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-8/part-i/chapter-193/1921/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v)›PART I - Generally (§§ 1881 — 1969)›Chapter 193 - Internal Revenue Generally, Additional Provisions (... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART I - Generally (§§ 1881 — 1969) › Chapter 193 - Internal Revenue Generally, Additional Provisions (§§ 1911 — 1929) › § 1921 - Exemption of certain ... | All cigars, cigarettes, beer, distilled spirits, wines, ciders, champagne, and cut smoking tobacco sold or transferred to the Army, the Navy and the Air Force of the United States of America, shall be and are hereby exempt from the payment of all taxes, excises, or imposts levied under the provisions of any act, includ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-8/part-i/chapter-193/1922/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v)›PART I - Generally (§§ 1881 — 1969)›Chapter 193 - Internal Revenue Generally, Additional Provisions (... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART I - Generally (§§ 1881 — 1969) › Chapter 193 - Internal Revenue Generally, Additional Provisions (§§ 1911 — 1929) › § 1922 - Exemption of certain ... | The Secretary of the Treasury of Puerto Rico may, as a condition to recognize any exemption provided by § 1921 of this title, require from any person claiming such exemption a certificate issued by an official or representative duly authorized by the United States Government, showing that the goods, articles, and commo... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-8/part-i/chapter-193/1923/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v)›PART I - Generally (§§ 1881 — 1969)›Chapter 193 - Internal Revenue Generally, Additional Provisions (... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART I - Generally (§§ 1881 — 1969) › Chapter 193 - Internal Revenue Generally, Additional Provisions (§§ 1911 — 1929) › § 1923 - Exemption of certain ... | The Secretary of the Treasury of Puerto Rico is hereby authorized to make and promulgate the necessary rules and regulations for the enforcement of §§ 1921—1923 of this title.
History —May 13, 1948, No. 188, p. 522, § 3. |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-8/part-i/chapter-193/1924/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v)›PART I - Generally (§§ 1881 — 1969)›Chapter 193 - Internal Revenue Generally, Additional Provisions (... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART I - Generally (§§ 1881 — 1969) › Chapter 193 - Internal Revenue Generally, Additional Provisions (§§ 1911 — 1929) › § 1924 - Reimbursement of moto... | The Secretary of the Treasury of Puerto Rico is authorized to reimburse the officers, non-commissioned officers, and members of the Armed Forces of the United States in Puerto Rico, and of the Coast Guard Service of the Federal Government, the taxes which they may have paid on any motor vehicle brought by them on their... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-8/part-i/chapter-193/1925/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v)›PART I - Generally (§§ 1881 — 1969)›Chapter 193 - Internal Revenue Generally, Additional Provisions (... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART I - Generally (§§ 1881 — 1969) › Chapter 193 - Internal Revenue Generally, Additional Provisions (§§ 1911 — 1929) › § 1925 - Reimbursement of moto... | For the purpose of the reimbursement provided in the foregoing section, the claimant shall submit proof to the satisfaction of the Secretary of the Treasury of Puerto Rico, on the following points:
(a) That he brought the vehicle with him to Puerto Rico on coming to this Commonwealth to render service in the Armed Forc... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-8/part-i/chapter-193/1926/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v)›PART I - Generally (§§ 1881 — 1969)›Chapter 193 - Internal Revenue Generally, Additional Provisions (... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART I - Generally (§§ 1881 — 1969) › Chapter 193 - Internal Revenue Generally, Additional Provisions (§§ 1911 — 1929) › § 1926 - Reimbursement of moto... | Should any of the provisions specified in the preceding section not be complied with, the Secretary of the Treasury shall deny the claim and no administrative or judicial recourse will be admitted against his decision.
History —May 11, 1942, No. 202, p. 1038, § 3. |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-8/part-i/chapter-193/1927/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v)›PART I - Generally (§§ 1881 — 1969)›Chapter 193 - Internal Revenue Generally, Additional Provisions (... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART I - Generally (§§ 1881 — 1969) › Chapter 193 - Internal Revenue Generally, Additional Provisions (§§ 1911 — 1929) › § 1927 - Reimbursement of moto... | Nothing contained in §§ 1924—1927 of this title shall be interpreted in the sense of preventing that the tax established by the Internal Revenue Act in force be collected by the Secretary of the Treasury of Puerto Rico in the manner provided by said act.
History —May 11, 1942, No. 202, p. 1038, § 4. |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-8/part-i/chapter-193/1928/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v)›PART I - Generally (§§ 1881 — 1969)›Chapter 193 - Internal Revenue Generally, Additional Provisions (... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART I - Generally (§§ 1881 — 1969) › Chapter 193 - Internal Revenue Generally, Additional Provisions (§§ 1911 — 1929) › § 1928 - Tax on authentication... | That there shall be levied, collected and paid:
(1) On each original instrument or document attested by a notary public or recorded by a registrar, one dollar ($1.00); Provided, That upon all documents executed by officials in the course of official business no tax shall be levied, collected or paid.
(2) On each copy o... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-8/part-i/chapter-195/1964/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v)›PART I - Generally (§§ 1881 — 1969)›Chapter 195 - Spirits and Alcoholic Beverages, Additional Provisi... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART I - Generally (§§ 1881 — 1969) › Chapter 195 - Spirits and Alcoholic Beverages, Additional Provisions; Federal Taxes (§§ 1951 — 1969) › § 1964 - F... | For the purposes of §§ 1964—1968 of this title the phrases and terms hereinafter listed will have the following meanings:
(1) Person. — Means every natural or [juridical] person, including partnerships, firms, associations, and corporations, whatever the name by which they are known.
(2) Distiller. — Means every person... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-8/part-i/chapter-195/1965/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v)›PART I - Generally (§§ 1881 — 1969)›Chapter 195 - Spirits and Alcoholic Beverages, Additional Provisi... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART I - Generally (§§ 1881 — 1969) › Chapter 195 - Spirits and Alcoholic Beverages, Additional Provisions; Federal Taxes (§§ 1951 — 1969) › § 1965 - F... | No person may use in the process of distilling, in any manner, processes or materials such as wood, chunks or pieces of wood, wood pulp or scrap, wood shavings or sawdust, either in their natural state or heated, toasted or burnt, fruits, seeds, or any other substances which in such process of distilling will impart fl... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-8/part-i/chapter-195/1966/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v)›PART I - Generally (§§ 1881 — 1969)›Chapter 195 - Spirits and Alcoholic Beverages, Additional Provisi... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART I - Generally (§§ 1881 — 1969) › Chapter 195 - Spirits and Alcoholic Beverages, Additional Provisions; Federal Taxes (§§ 1951 — 1969) › § 1966 - F... | The distilling permits heretofore or hereafter granted, shall be subject to the provisions of §§ 1964—1968 of this title.
History —May 12, 1942, No. 215, p. 1146, § 3, eff. 90 days after May 12, 1942. |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-8/part-i/chapter-195/1967/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v)›PART I - Generally (§§ 1881 — 1969)›Chapter 195 - Spirits and Alcoholic Beverages, Additional Provisi... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART I - Generally (§§ 1881 — 1969) › Chapter 195 - Spirits and Alcoholic Beverages, Additional Provisions; Federal Taxes (§§ 1951 — 1969) › § 1967 - F... | All distillers who are now using a process of distillation which involves the use of processes or materials such as wood, chunks or pieces of wood, wood pulp or scrap, wood shavings or sawdust, in any manner, either in their natural state or burnt, heated or toasted, fruits, seeds, or any other substances, to impart co... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-8/part-i/chapter-195/1968/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v)›PART I - Generally (§§ 1881 — 1969)›Chapter 195 - Spirits and Alcoholic Beverages, Additional Provisi... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART I - Generally (§§ 1881 — 1969) › Chapter 195 - Spirits and Alcoholic Beverages, Additional Provisions; Federal Taxes (§§ 1951 — 1969) › § 1968 - F... | Any distiller who fails to comply with the provisions of § 1965 of this title, or who within the term provided under § 1967 of this title should fail to discontinue the use of the process therein described, save when paying the proper rectification tax, shall be guilty of a misdemeanor and punished for the first offens... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-8/part-ii/chapter-205/2101/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v)›PART II - Additional Taxes (§§ 2021 — 2272v)›Chapter 205 - Amplifiers or Loudspeakers (§§ 2101 — 2109... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART II - Additional Taxes (§§ 2021 — 2272v) › Chapter 205 - Amplifiers or Loudspeakers (§§ 2101 — 2109) › § 2101 - Definition | For the purposes of §§ 2101—2108 of this title, “amplifier” or “loudspeaker” shall mean every contrivance provided with a radio loudspeaker and tubes, or any other invention used to give greater volume and scope to the voice, music, or sound.
History —May 15, 1937, No. 155, p. 414, § 1, eff. 90 days after May 15, 1937. |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-8/part-ii/chapter-205/2103/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v)›PART II - Additional Taxes (§§ 2021 — 2272v)›Chapter 205 - Amplifiers or Loudspeakers (§§ 2101 — 2109... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART II - Additional Taxes (§§ 2021 — 2272v) › Chapter 205 - Amplifiers or Loudspeakers (§§ 2101 — 2109) › § 2103 - Operation at night or near hospital... | The operation or functioning of every amplifier or loudspeaker is prohibited during the night hours between 10:00 p.m. and 8:00 a.m., as being subversive of public tranquility, except when they may be used by the authorities to warn the neighborhood of the proximity of a storm, fire, or any other danger that may menace... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-8/part-ii/chapter-205/2104/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v)›PART II - Additional Taxes (§§ 2021 — 2272v)›Chapter 205 - Amplifiers or Loudspeakers (§§ 2101 — 2109... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART II - Additional Taxes (§§ 2021 — 2272v) › Chapter 205 - Amplifiers or Loudspeakers (§§ 2101 — 2109) › § 2104 - Illegal use; cancellation of licens... | It shall be illegal and contrary to the provisions of §§ 2101-2108 of this title to use an amplifier or loudspeaker for the following purposes:
(a) To broadcast false advertisements for the purpose of deceiving the public or defrauding its interests.
(b) To insult, defame, or try to discredit any natural or [juridical]... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-8/part-ii/chapter-205/2105/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v)›PART II - Additional Taxes (§§ 2021 — 2272v)›Chapter 205 - Amplifiers or Loudspeakers (§§ 2101 — 2109... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART II - Additional Taxes (§§ 2021 — 2272v) › Chapter 205 - Amplifiers or Loudspeakers (§§ 2101 — 2109) › § 2105 - Exemptions from tax | The radio receiving devices and the broadcasting stations operated under federal franchises shall not be included under the provisions of §§ 2101—2108 of this title.
History —May 15, 1937, No. 155, p. 414, § 5; Apr. 11, 1938, No. 18, p. 129; renumbered as § 4 and amended on Sept. 6, 2010, No. 133, § 12. |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-8/part-ii/chapter-205/2107/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v)›PART II - Additional Taxes (§§ 2021 — 2272v)›Chapter 205 - Amplifiers or Loudspeakers (§§ 2101 — 2109... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART II - Additional Taxes (§§ 2021 — 2272v) › Chapter 205 - Amplifiers or Loudspeakers (§§ 2101 — 2109) › § 2107 - Penalties | Persons violating §§ 2101—2108 of this title shall be guilty of a misdemeanor and, upon conviction, shall be punished, for the first offense, by a minimum fine of ten (10) dollars and a maximum fine of twenty-five (25) dollars, or by one day in jail for each dollar they fail to pay, or by both penalties; and if they ar... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-8/part-ii/chapter-205/2108/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v)›PART II - Additional Taxes (§§ 2021 — 2272v)›Chapter 205 - Amplifiers or Loudspeakers (§§ 2101 — 2109... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART II - Additional Taxes (§§ 2021 — 2272v) › Chapter 205 - Amplifiers or Loudspeakers (§§ 2101 — 2109) › § 2108 - Time of holding certain functions n... | Nothing herein contained shall be construed to limit the time for the holding of any act of a political, religious, labor, or social character which may be held in public plazas or places authorized by law.
History —May 15, 1937, No. 155, p. 414, § 8, renumbered as § 6 on Sept. 6, 2010, No. 133, § 12. |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-8/part-ii/chapter-211/2201/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v)›PART II - Additional Taxes (§§ 2021 — 2272v)›Chapter 211 - Import Duty on Coffee (§§ 2201 — 2205)›§ 2... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART II - Additional Taxes (§§ 2021 — 2272v) › Chapter 211 - Import Duty on Coffee (§§ 2201 — 2205) › § 2201 - Amount of duty; definitions | As soon as this act takes effect, all coffee introduced into Puerto Rico shall pay a duty of thirty (30) cents a pound for raw coffee and thirty-six (36) cents a pound if roasted or ground coffee, said duty to be collected by the Federal Customs Service established in Puerto Rico, under such regulations as it may promu... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-8/part-ii/chapter-211/2202/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v)›PART II - Additional Taxes (§§ 2021 — 2272v)›Chapter 211 - Import Duty on Coffee (§§ 2201 — 2205)›§ 2... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART II - Additional Taxes (§§ 2021 — 2272v) › Chapter 211 - Import Duty on Coffee (§§ 2201 — 2205) › § 2202 - Reward for information as to violations | Any person other than an official or employee of the United States or of Puerto Rico, who furnishes information to an official of the Federal Customhouse Service established in Puerto Rico, or to the Secretary of the Treasury of Puerto Rico, or to the Secretary of Agriculture of Puerto Rico, in connection with the ille... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-8/part-ii/chapter-211/2203/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v)›PART II - Additional Taxes (§§ 2021 — 2272v)›Chapter 211 - Import Duty on Coffee (§§ 2201 — 2205)›§ 2... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART II - Additional Taxes (§§ 2021 — 2272v) › Chapter 211 - Import Duty on Coffee (§§ 2201 — 2205) › § 2203 - Reward for information as to violations—... | The sum of ten thousand (10,000) dollars is hereby appropriated out of any funds in the Treasury of Puerto Rico not otherwise appropriated, for the creation of a trust fund which shall be known as Reward Fund—Trust Fund and shall be used to pay such rewards as are provided for in § 2202 of this title; Provided, That th... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-8/part-ii/chapter-211/2204/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v)›PART II - Additional Taxes (§§ 2021 — 2272v)›Chapter 211 - Import Duty on Coffee (§§ 2201 — 2205)›§ 2... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART II - Additional Taxes (§§ 2021 — 2272v) › Chapter 211 - Import Duty on Coffee (§§ 2201 — 2205) › § 2204 - Enforcement | The officials of the Department of the Treasury and of the Department of Agriculture of Puerto Rico are hereby directed to see to the enforcement of this chapter; Provided, That the Secretary of Agriculture and the Secretary of the Treasury of Puerto Rico shall come to an agreement as to the work to be done by each of ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-8/part-ii/chapter-211/2205/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v)›PART II - Additional Taxes (§§ 2021 — 2272v)›Chapter 211 - Import Duty on Coffee (§§ 2201 — 2205)›§ 2... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART II - Additional Taxes (§§ 2021 — 2272v) › Chapter 211 - Import Duty on Coffee (§§ 2201 — 2205) › § 2205 - Penalties | Every natural or [juridical] person who imports coffee into Puerto Rico after this act takes effect and who fails to pay the duties prescribed in § 2201 of this title, shall be guilty of a misdemeanor and, upon conviction, shall be punished by a fine of not less than one hundred (100) nor more than one thousand (1,000)... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-8/part-ii/chapter-213/2231/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v)›PART II - Additional Taxes (§§ 2021 — 2272v)›Chapter 213 - Tax on Unfair Profiteering by Excise Taxpa... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART II - Additional Taxes (§§ 2021 — 2272v) › Chapter 213 - Tax on Unfair Profiteering by Excise Taxpayers (§§ 2231 — 2244) › § 2231 - Short title | This chapter shall be known as “Unfair Profiteering Act.”
History —Apr. 6, 1946, No. 286, p. 664, art. 1, § 1. |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-8/part-ii/chapter-213/2232/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v)›PART II - Additional Taxes (§§ 2021 — 2272v)›Chapter 213 - Tax on Unfair Profiteering by Excise Taxpa... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART II - Additional Taxes (§§ 2021 — 2272v) › Chapter 213 - Tax on Unfair Profiteering by Excise Taxpayers (§§ 2231 — 2244) › § 2232 - Taxpayer define... | The term “taxpayer”, as used in this chapter, means any natural or artificial person subject to the payment of the tax herein established.
History —Apr. 6, 1946, No. 286, p. 664, art. 1, § 2. |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-8/part-ii/chapter-213/2233/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v)›PART II - Additional Taxes (§§ 2021 — 2272v)›Chapter 213 - Tax on Unfair Profiteering by Excise Taxpa... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART II - Additional Taxes (§§ 2021 — 2272v) › Chapter 213 - Tax on Unfair Profiteering by Excise Taxpayers (§§ 2231 — 2244) › § 2233 - Unfair profitee... | For the purposes of this chapter, “unfair profiteering” shall be understood to be the net income derived or which may be derived from the crediting or reimbursement of excises (including taxes under the Alcoholic Beverages Act, Subtitle 14 of this title) collected by the Secretary of the Treasury of Puerto Rico illegal... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-8/part-ii/chapter-213/2234/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v)›PART II - Additional Taxes (§§ 2021 — 2272v)›Chapter 213 - Tax on Unfair Profiteering by Excise Taxpa... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART II - Additional Taxes (§§ 2021 — 2272v) › Chapter 213 - Tax on Unfair Profiteering by Excise Taxpayers (§§ 2231 — 2244) › § 2234 - Net income defi... | The term “net income”, as used in this chapter, means the amount of the credits or reimbursements (including interest) made or which may be made to the taxpayer on or after January 1, 1944, for excises (including taxes under the Alcoholic Beverages Act, Subtitle 14 of this title), which may have been collected by the S... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-8/part-ii/chapter-213/2235/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v)›PART II - Additional Taxes (§§ 2021 — 2272v)›Chapter 213 - Tax on Unfair Profiteering by Excise Taxpa... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART II - Additional Taxes (§§ 2021 — 2272v) › Chapter 213 - Tax on Unfair Profiteering by Excise Taxpayers (§§ 2231 — 2244) › § 2235 - Tax on unfair p... | There shall be levied, collected and paid, in addition to any other income tax in force, a tax equal to eighty percent (80%) on the unfair profiteering obtained by any taxpayer; Provided, That this tax shall not be levied in those cases where the amount of the tax covered by the reimbursement applied for is less than f... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-8/part-ii/chapter-213/2236/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v)›PART II - Additional Taxes (§§ 2021 — 2272v)›Chapter 213 - Tax on Unfair Profiteering by Excise Taxpa... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART II - Additional Taxes (§§ 2021 — 2272v) › Chapter 213 - Tax on Unfair Profiteering by Excise Taxpayers (§§ 2231 — 2244) › § 2236 - Declaration | Any taxpayer who, after January 1, 1944 and before the effectiveness of this act, may have received income for unfair profiteering, as defined in this chapter, shall be obliged, within the ninety (90) days following the date of effectiveness of this act, to render to the Treasurer of Puerto Rico a declaration under oat... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-8/part-ii/chapter-213/2237/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v)›PART II - Additional Taxes (§§ 2021 — 2272v)›Chapter 213 - Tax on Unfair Profiteering by Excise Taxpa... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART II - Additional Taxes (§§ 2021 — 2272v) › Chapter 213 - Tax on Unfair Profiteering by Excise Taxpayers (§§ 2231 — 2244) › § 2237 - Declaration—Sur... | In case any taxpayer who has to render the declaration under oath referred to in § 2236 of this title, does not do so in the manner and within the term fixed therein, the Treasurer of Puerto Rico shall make the declaration with the information at hand, or with such information as he may secure from data obtained from, ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-8/part-ii/chapter-213/2238/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v)›PART II - Additional Taxes (§§ 2021 — 2272v)›Chapter 213 - Tax on Unfair Profiteering by Excise Taxpa... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART II - Additional Taxes (§§ 2021 — 2272v) › Chapter 213 - Tax on Unfair Profiteering by Excise Taxpayers (§§ 2231 — 2244) › § 2238 - Payment of tax;... | Any person who, from the date of effectiveness of this act, is entitled, either by virtue of a court decision or by virtue of an administrative order, to receive credit or reimbursement of excises collected unduly or unlawfully, or in excess of the amount due, which constitute unfair profiteering, shall be obliged to p... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-8/part-ii/chapter-213/2239/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v)›PART II - Additional Taxes (§§ 2021 — 2272v)›Chapter 213 - Tax on Unfair Profiteering by Excise Taxpa... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART II - Additional Taxes (§§ 2021 — 2272v) › Chapter 213 - Tax on Unfair Profiteering by Excise Taxpayers (§§ 2231 — 2244) › § 2239 - Notification; r... | If the Treasurer (a) determines that there is a deficiency with respect to the tax declared in accordance with the provisions of § 2236 of this title; or (b) has prepared an official declaration as provided in § 2237 of this title, he shall notify the taxpayer, by registered mail, of the deficiency determined in cases ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-8/part-ii/chapter-213/2241/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v)›PART II - Additional Taxes (§§ 2021 — 2272v)›Chapter 213 - Tax on Unfair Profiteering by Excise Taxpa... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART II - Additional Taxes (§§ 2021 — 2272v) › Chapter 213 - Tax on Unfair Profiteering by Excise Taxpayers (§§ 2231 — 2244) › § 2241 - Attachment of p... | The tax hereby levied, as well as interest and surcharges thereon, shall be collected through the attachment procedure provided for in the Political Code of Puerto Rico for the collection of property taxes.
History —Apr. 6, 1946, No. 286, p. 664, art. 1, § 11. |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-8/part-ii/chapter-213/2242/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v)›PART II - Additional Taxes (§§ 2021 — 2272v)›Chapter 213 - Tax on Unfair Profiteering by Excise Taxpa... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART II - Additional Taxes (§§ 2021 — 2272v) › Chapter 213 - Tax on Unfair Profiteering by Excise Taxpayers (§§ 2231 — 2244) › § 2242 - Production of b... | For the purpose of determining unfair profiteering by a taxpayer, the Secretary of the Treasury of Puerto Rico, the heads or officials of the Bureaus of General Excise Taxes and of Alcoholic Beverages and Narcotics, shall have the right to request of the taxpayer the producing of his books or documents, or the furnishi... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-8/part-ii/chapter-213/2243/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v)›PART II - Additional Taxes (§§ 2021 — 2272v)›Chapter 213 - Tax on Unfair Profiteering by Excise Taxpa... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART II - Additional Taxes (§§ 2021 — 2272v) › Chapter 213 - Tax on Unfair Profiteering by Excise Taxpayers (§§ 2231 — 2244) › § 2243 - Administration;... | The immediate administration of this chapter is hereby entrusted to the Bureaus of General Excise Taxes and of Alcoholic Beverages and Narcotics of the Department of the Treasury, depending on the claim affecting the collections of one or the other bureau, and said bureaus shall, with the approval of the Secretary of t... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-8/part-ii/chapter-213/2244/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v)›PART II - Additional Taxes (§§ 2021 — 2272v)›Chapter 213 - Tax on Unfair Profiteering by Excise Taxpa... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART II - Additional Taxes (§§ 2021 — 2272v) › Chapter 213 - Tax on Unfair Profiteering by Excise Taxpayers (§§ 2231 — 2244) › § 2244 - Administrative ... | For anything not provided for in connection with the administrative procedure necessary for the effectiveness of this chapter, the Income Tax Law of 1924, as amended, shall be supplementary hereto in so far as said administrative procedure is not in conflict with any of the provisions hereof.
History —Apr. 6, 1946, No.... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-8/part-ii/chapter-214/2251/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v)›PART II - Additional Taxes (§§ 2021 — 2272v)›Chapter 214 - Certificates of Deposit to the Bearer (§§ ... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART II - Additional Taxes (§§ 2021 — 2272v) › Chapter 214 - Certificates of Deposit to the Bearer (§§ 2251 — 2251h) › § 2251 - Definitions | The following terms as used in this chapter shall have the meaning set forth hereinbelow, unless clearly incompatible with the purposes hereof:
(a) Secretary. — The Secretary of the Treasury of Puerto Rico.
(b) Person. — Includes an individual, a trust or an estate, a partnership or a corporation.
(c) Certificate of de... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-8/part-ii/chapter-214/2251a/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v)›PART II - Additional Taxes (§§ 2021 — 2272v)›Chapter 214 - Certificates of Deposit to the Bearer (§§ ... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART II - Additional Taxes (§§ 2021 — 2272v) › Chapter 214 - Certificates of Deposit to the Bearer (§§ 2251 — 2251h) › § 2251a - Imposition of the tax | A special twenty percent (20%) tax shall be imposed, collected and paid on the amount of principal and accrued interest for every bearer certificate of deposit issued by any financial institution.
History —Aug. 12, 1985, No. 1, p. 811, § 2. |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-8/part-ii/chapter-214/2251b/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v)›PART II - Additional Taxes (§§ 2021 — 2272v)›Chapter 214 - Certificates of Deposit to the Bearer (§§ ... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART II - Additional Taxes (§§ 2021 — 2272v) › Chapter 214 - Certificates of Deposit to the Bearer (§§ 2251 — 2251h) › § 2251b - Form of payment and ob... | Any person who presents a bearer certificate of deposit for redemption, transfer, conversion or any other transaction which is subject to the imposition of the tax levied by this chapter may choose to pay his tax directly to the Secretary or authorize his financial institution to withhold and pay it to the Secretary of... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-8/part-ii/chapter-214/2251c/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v)›PART II - Additional Taxes (§§ 2021 — 2272v)›Chapter 214 - Certificates of Deposit to the Bearer (§§ ... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART II - Additional Taxes (§§ 2021 — 2272v) › Chapter 214 - Certificates of Deposit to the Bearer (§§ 2251 — 2251h) › § 2251c - Form of payment and ob... | The deposit of the withholdings from the first day of any month up to the fifteenth day of the month shall be paid no later than the last day of said month. The deposit of the withholdings from the sixteenth day of any month to the last day of the month shall be paid no later than the fifteenth day of the next month. A... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-8/part-ii/chapter-214/2251d/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v)›PART II - Additional Taxes (§§ 2021 — 2272v)›Chapter 214 - Certificates of Deposit to the Bearer (§§ ... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART II - Additional Taxes (§§ 2021 — 2272v) › Chapter 214 - Certificates of Deposit to the Bearer (§§ 2251 — 2251h) › § 2251d - Form of payment and ob... | The Secretary shall reimburse totally or partially, as the case may be, the tax that was deducted, withheld and paid, by [to] any person who requests it within the term of ninety (90) days counting from the date the withheld taxes are paid by the financial institution, and who shows to the Secretary’s satisfaction, as ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-8/part-ii/chapter-214/2251e/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v)›PART II - Additional Taxes (§§ 2021 — 2272v)›Chapter 214 - Certificates of Deposit to the Bearer (§§ ... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART II - Additional Taxes (§§ 2021 — 2272v) › Chapter 214 - Certificates of Deposit to the Bearer (§§ 2251 — 2251h) › § 2251e - Form of payment and ob... | Every financial institution shall have the obligation to submit to the Secretary, on or before December 31, 1985, an analysis of the activity of the bearer certificates of deposit account from May 31, 1985, up to the effective date of this act.
The reports required from the financial institutions in this chapter shall ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-8/part-ii/chapter-214/2251f/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v)›PART II - Additional Taxes (§§ 2021 — 2272v)›Chapter 214 - Certificates of Deposit to the Bearer (§§ ... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART II - Additional Taxes (§§ 2021 — 2272v) › Chapter 214 - Certificates of Deposit to the Bearer (§§ 2251 — 2251h) › § 2251f - Penalties | Financial institutions that are engaged in the banking business, the savings and loan associations, the savings banks and the trust companies doing business in Puerto Rico which fail to deduct, withhold and pay the tax levied by this chapter shall not be granted any deduction by the Secretary for the amount of the inte... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-8/part-ii/chapter-214/2251g/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v)›PART II - Additional Taxes (§§ 2021 — 2272v)›Chapter 214 - Certificates of Deposit to the Bearer (§§ ... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART II - Additional Taxes (§§ 2021 — 2272v) › Chapter 214 - Certificates of Deposit to the Bearer (§§ 2251 — 2251h) › § 2251g - Criminal and tax liabi... | The payment of the tax provided in this chapter shall not have the effect of amending, modifying, repealing or altering the applicable legal provisions regarding income generated, earned or obtained from illegal sources, transactions, activities or businesses, and any person who pays the tax provided in this chapter on... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-8/part-ii/chapter-214/2251h/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v)›PART II - Additional Taxes (§§ 2021 — 2272v)›Chapter 214 - Certificates of Deposit to the Bearer (§§ ... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART II - Additional Taxes (§§ 2021 — 2272v) › Chapter 214 - Certificates of Deposit to the Bearer (§§ 2251 — 2251h) › § 2251h - Power to adopt rules a... | The Secretary is hereby authorized to adopt the rules and regulations he deems are necessary and convenient to enforce the provisions of this chapter. The Secretary is also empowered to enter into written agreements with the financial institutions with regard to their civil liability resulting from the application of t... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-8/part-ii/chapter-216/subchapter-i/2271/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v)›PART II - Additional Taxes (§§ 2021 — 2272v)›Chapter 216 - Room Occupancy Rate Tax Act (§§ 2271 — 227... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART II - Additional Taxes (§§ 2021 — 2272v) › Chapter 216 - Room Occupancy Rate Tax Act (§§ 2271 — 2272v) › Subchapter I - General Provisions (§§ 2271... | For purposes of this chapter, the following terms shall be defined as follows:
(1) Entry. — Means the taxpayer deficiency or debt as determined by the Company once it has been registered in the Company’s accounting system.
(2) Supplementary short-term lodging. — Means every building or part of a building leased for a p... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-8/part-ii/chapter-216/subchapter-i/2271a/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v)›PART II - Additional Taxes (§§ 2021 — 2272v)›Chapter 216 - Room Occupancy Rate Tax Act (§§ 2271 — 227... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART II - Additional Taxes (§§ 2021 — 2272v) › Chapter 216 - Room Occupancy Rate Tax Act (§§ 2271 — 2272v) › Subchapter I - General Provisions (§§ 2271... | For purposes of the application and administration of this chapter, and in addition to any other duties and powers established hereunder, the Company shall have the power to:
(a) Determine, assess, impose, collect, enforce, regulate and distribute the tax.
(b) The Company shall have the power to enforce, regulate, inve... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-8/part-ii/chapter-216/subchapter-i/2271b/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v)›PART II - Additional Taxes (§§ 2021 — 2272v)›Chapter 216 - Room Occupancy Rate Tax Act (§§ 2271 — 227... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART II - Additional Taxes (§§ 2021 — 2272v) › Chapter 216 - Room Occupancy Rate Tax Act (§§ 2271 — 2272v) › Subchapter I - General Provisions (§§ 2271... | (a) The Executive Director of the Company may establish the internal organizational structure deemed adequate regarding the tax on the room occupancy rate and shall have discretion to designate the different work areas, as well as in the operation, quasi-legislative and adjudicative phases.
(b) The Executive Director o... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-8/part-ii/chapter-216/subchapter-i/2271c/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v)›PART II - Additional Taxes (§§ 2021 — 2272v)›Chapter 216 - Room Occupancy Rate Tax Act (§§ 2271 — 227... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART II - Additional Taxes (§§ 2021 — 2272v) › Chapter 216 - Room Occupancy Rate Tax Act (§§ 2271 — 2272v) › Subchapter I - General Provisions (§§ 2271... | (a) Authority to inspect. — Authorized officials and employees of the Company are hereby authorized to intervene and/or summon to appear before the Company any person who violates any provision of this chapter or the regulations approved thereunder.
(b) Authority to initiate legal proceedings. — The Puerto Rico Tourism... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-8/part-ii/chapter-216/subchapter-ii/2271d/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v)›PART II - Additional Taxes (§§ 2021 — 2272v)›Chapter 216 - Room Occupancy Rate Tax Act (§§ 2271 — 227... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART II - Additional Taxes (§§ 2021 — 2272v) › Chapter 216 - Room Occupancy Rate Tax Act (§§ 2271 — 2272v) › Subchapter II - Procedures (§§ 2271d — 227... | The Company, on its own initiative, or any person, government instrumentality, agency, business, or private enterprise that complains of some act or omission carried out or proposed to be carried out by a taxpayer in violation of any provision of this chapter, regulation, or order of the Company, may file a complaint b... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-8/part-ii/chapter-216/subchapter-ii/2271e/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v)›PART II - Additional Taxes (§§ 2021 — 2272v)›Chapter 216 - Room Occupancy Rate Tax Act (§§ 2271 — 227... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART II - Additional Taxes (§§ 2021 — 2272v) › Chapter 216 - Room Occupancy Rate Tax Act (§§ 2271 — 2272v) › Subchapter II - Procedures (§§ 2271d — 227... | In the exercise of the duties and powers imposed by this chapter and conferred upon the Company, the Company may hold public hearings, summon witnesses, issue orders, resolutions, and decisions and perform any other function of a quasi-judicial character that may be necessary to implement the provisions of this chapter... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-8/part-ii/chapter-216/subchapter-ii/2271f/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v)›PART II - Additional Taxes (§§ 2021 — 2272v)›Chapter 216 - Room Occupancy Rate Tax Act (§§ 2271 — 227... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART II - Additional Taxes (§§ 2021 — 2272v) › Chapter 216 - Room Occupancy Rate Tax Act (§§ 2271 — 2272v) › Subchapter II - Procedures (§§ 2271d — 227... | The Company shall establish, through regulations, the provisions to be followed in adjudicative proceedings. Every taxpayer is hereby conceded and guaranteed the due process of law pursuant to §§ 2101 et seq. of Title 3, known as the “Uniform Administrative Procedures Act,” in every appeal for administrative or judicia... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-8/part-ii/chapter-216/subchapter-ii/2271g/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v)›PART II - Additional Taxes (§§ 2021 — 2272v)›Chapter 216 - Room Occupancy Rate Tax Act (§§ 2271 — 227... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART II - Additional Taxes (§§ 2021 — 2272v) › Chapter 216 - Room Occupancy Rate Tax Act (§§ 2271 — 2272v) › Subchapter II - Procedures (§§ 2271d — 227... | If any person summoned to appear before the Company fails to obey such summons, or if upon appearing before the Company refuses to take an oath, furnish information, testify or answer any pertinent question, or present any pertinent document when so ordered by the Company, the Company may invoke the aid of the Court of... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-8/part-ii/chapter-216/subchapter-ii/2271h/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v)›PART II - Additional Taxes (§§ 2021 — 2272v)›Chapter 216 - Room Occupancy Rate Tax Act (§§ 2271 — 227... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART II - Additional Taxes (§§ 2021 — 2272v) › Chapter 216 - Room Occupancy Rate Tax Act (§§ 2271 — 2272v) › Subchapter II - Procedures (§§ 2271d — 227... | When a hearing is held for a violation of any provision of this chapter or any regulation or order from the Company, the burden of proof shall rest on the taxpayer.
History —Sept. 9, 2003, No. 272, § 17, eff. 180 days after Sept. 9, 2003. |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-8/part-ii/chapter-216/subchapter-ii/2271i/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v)›PART II - Additional Taxes (§§ 2021 — 2272v)›Chapter 216 - Room Occupancy Rate Tax Act (§§ 2271 — 227... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART II - Additional Taxes (§§ 2021 — 2272v) › Chapter 216 - Room Occupancy Rate Tax Act (§§ 2271 — 2272v) › Subchapter II - Procedures (§§ 2271d — 227... | The Company is hereby authorized to impose sanctions and administrative fines for infractions to the provisions of this chapter and to the regulations approved thereunder, committed by the taxpayers; as well as the penalties contained in §§ 2272i—2272 l of this title. The Company may establish, through regulations, the... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-8/part-ii/chapter-216/subchapter-ii/2271j/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v)›PART II - Additional Taxes (§§ 2021 — 2272v)›Chapter 216 - Room Occupancy Rate Tax Act (§§ 2271 — 227... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART II - Additional Taxes (§§ 2021 — 2272v) › Chapter 216 - Room Occupancy Rate Tax Act (§§ 2271 — 2272v) › Subchapter II - Procedures (§§ 2271d — 227... | Any taxpayer who infringes any provision of this chapter or its regulation, omits, neglects, or refuses to obey, observe, or comply with any order, resolution, rule, or decision of the Company, fails to comply with a sentence from any court, incites, helps to infringe, omits, neglects, or fails to comply with the provi... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-8/part-ii/chapter-216/subchapter-ii/2271k/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v)›PART II - Additional Taxes (§§ 2021 — 2272v)›Chapter 216 - Room Occupancy Rate Tax Act (§§ 2271 — 227... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART II - Additional Taxes (§§ 2021 — 2272v) › Chapter 216 - Room Occupancy Rate Tax Act (§§ 2271 — 2272v) › Subchapter II - Procedures (§§ 2271d — 227... | In those cases in which a person collects the tax but fails to remit to the Company the corresponding payment with respect to the same within the period provided by this chapter or the regulations approved thereunder, thus misappropriating public property or funds belonging to the Commonwealth of Puerto Rico or its pub... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-8/part-ii/chapter-216/subchapter-ii/2271l/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v)›PART II - Additional Taxes (§§ 2021 — 2272v)›Chapter 216 - Room Occupancy Rate Tax Act (§§ 2271 — 227... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART II - Additional Taxes (§§ 2021 — 2272v) › Chapter 216 - Room Occupancy Rate Tax Act (§§ 2271 — 2272v) › Subchapter II - Procedures (§§ 2271d — 227... | Every time a provision of this chapter, rule, order, or decision of the Company, or a sentence from a court is violated shall constitute a separate and different offense.
History —Sept. 9, 2003, No. 272, § 21, eff. 180 days after Sept. 9, 2003. |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-8/part-ii/chapter-216/subchapter-ii/2271m/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v)›PART II - Additional Taxes (§§ 2021 — 2272v)›Chapter 216 - Room Occupancy Rate Tax Act (§§ 2271 — 227... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART II - Additional Taxes (§§ 2021 — 2272v) › Chapter 216 - Room Occupancy Rate Tax Act (§§ 2271 — 2272v) › Subchapter II - Procedures (§§ 2271d — 227... | The Company shall refer to and petition the Secretary of the Department of Justice to initiate, on behalf of the Commonwealth of Puerto Rico, those criminal proceedings that may be necessary to punish the acts committed in violation of the provisions of this chapter.
History —Sept. 9, 2003, No. 272, § 22, eff. 180 days... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-8/part-ii/chapter-216/subchapter-ii/2271n/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v)›PART II - Additional Taxes (§§ 2021 — 2272v)›Chapter 216 - Room Occupancy Rate Tax Act (§§ 2271 — 227... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART II - Additional Taxes (§§ 2021 — 2272v) › Chapter 216 - Room Occupancy Rate Tax Act (§§ 2271 — 2272v) › Subchapter II - Procedures (§§ 2271d — 227... | The enumeration of the powers conferred to the Company by virtue of this chapter shall not be construed as a limitation of its powers for the effective pursuit of the objectives established in the same.
History —Sept. 9, 2003, No. 272, § 23, eff. 180 days after Sept. 9, 2003. |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-8/part-ii/chapter-216/subchapter-iii/2271o/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v)›PART II - Additional Taxes (§§ 2021 — 2272v)›Chapter 216 - Room Occupancy Rate Tax Act (§§ 2271 — 227... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART II - Additional Taxes (§§ 2021 — 2272v) › Chapter 216 - Room Occupancy Rate Tax Act (§§ 2271 — 2272v) › Subchapter III - Taxes and Obligations (§§... | (a) The tax shall be a mathematical calculation resulting from the multiplication of the rate provided by subsection (b) of this section by the room occupancy rate, and the period of occupation of the room.
(b) The Company shall levy, charge, and collect a general tax of nine percent (9%) over the room occupancy rate. ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-8/part-ii/chapter-216/subchapter-iii/2271p/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v)›PART II - Additional Taxes (§§ 2021 — 2272v)›Chapter 216 - Room Occupancy Rate Tax Act (§§ 2271 — 227... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART II - Additional Taxes (§§ 2021 — 2272v) › Chapter 216 - Room Occupancy Rate Tax Act (§§ 2271 — 2272v) › Subchapter III - Taxes and Obligations (§§... | The tax levied in § 2271o of this title shall be paid by the guest at the time of paying the room occupancy rate to the hotelier.
History —Sept. 9, 2003, No. 272, § 25, eff. 180 days after Sept. 9, 2003. |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-8/part-ii/chapter-216/subchapter-iii/2271q/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v)›PART II - Additional Taxes (§§ 2021 — 2272v)›Chapter 216 - Room Occupancy Rate Tax Act (§§ 2271 — 227... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART II - Additional Taxes (§§ 2021 — 2272v) › Chapter 216 - Room Occupancy Rate Tax Act (§§ 2271 — 2272v) › Subchapter III - Taxes and Obligations (§§... | Every lodging subject to the provisions of this chapter shall apply for and obtain a tax identification number from the Company, and for this purpose shall follow the procedures adopted by the Company through regulation[s] approved to such effect.
History —Sept. 9, 2003, No. 272, § 26, eff. 180 days after Sept. 9, 2003... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-8/part-ii/chapter-216/subchapter-iii/2271r/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v)›PART II - Additional Taxes (§§ 2021 — 2272v)›Chapter 216 - Room Occupancy Rate Tax Act (§§ 2271 — 227... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART II - Additional Taxes (§§ 2021 — 2272v) › Chapter 216 - Room Occupancy Rate Tax Act (§§ 2271 — 2272v) › Subchapter III - Taxes and Obligations (§§... | (a) Every hotelier shall be obligated to collect, withhold, and remit to the Company the tax established by § 2271o of this title.
(b) Every hotelier shall pay a bond to guarantee timely payment of tax and other surcharges, interests, penalties, or administrative fines imposed on it as a result of violations of the pro... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-8/part-ii/chapter-216/subchapter-iii/2271s/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v)›PART II - Additional Taxes (§§ 2021 — 2272v)›Chapter 216 - Room Occupancy Rate Tax Act (§§ 2271 — 227... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART II - Additional Taxes (§§ 2021 — 2272v) › Chapter 216 - Room Occupancy Rate Tax Act (§§ 2271 — 2272v) › Subchapter III - Taxes and Obligations (§§... | (a) Term. — Every hotelier that, in accordance with § 2271r of this title, is obligated to collect and withhold the tax shall remit the total amount of tax collected during the period between the first and last day of each month to the Company every month. This remittance shall be made no later than the tenth (10th) da... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-8/part-ii/chapter-216/subchapter-iii/2271t/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v)›PART II - Additional Taxes (§§ 2021 — 2272v)›Chapter 216 - Room Occupancy Rate Tax Act (§§ 2271 — 227... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART II - Additional Taxes (§§ 2021 — 2272v) › Chapter 216 - Room Occupancy Rate Tax Act (§§ 2271 — 2272v) › Subchapter III - Taxes and Obligations (§§... | (a) The tax established by this chapter shall be paid by means of postal or bank money order, check, cashier’s check, cash, electronic transfer, or any other form of payment that the Company authorizes.
(b) The Company, through regulation, shall establish the place and procedures applicable to the payment.
History —Sep... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-8/part-ii/chapter-216/subchapter-iii/2271u/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v)›PART II - Additional Taxes (§§ 2021 — 2272v)›Chapter 216 - Room Occupancy Rate Tax Act (§§ 2271 — 227... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART II - Additional Taxes (§§ 2021 — 2272v) › Chapter 216 - Room Occupancy Rate Tax Act (§§ 2271 — 2272v) › Subchapter III - Taxes and Obligations (§§... | If the hotelier, in violation of the provisions of this chapter, fails to make the required withholding, the Company shall have the power to charge the hotelier the amount that should have been collected and withheld by it, as calculated through the mechanisms provided in this chapter.
History —Sept. 9, 2003, No. 272, ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-8/part-ii/chapter-216/subchapter-iii/2271v/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v)›PART II - Additional Taxes (§§ 2021 — 2272v)›Chapter 216 - Room Occupancy Rate Tax Act (§§ 2271 — 227... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART II - Additional Taxes (§§ 2021 — 2272v) › Chapter 216 - Room Occupancy Rate Tax Act (§§ 2271 — 2272v) › Subchapter III - Taxes and Obligations (§§... | The Company shall distribute all funds collected from the tax imposed under § 2271o of this title, as follows:
(a) Before the beginning of each fiscal year, the Bank shall determine and certify to the Company and to the Authority, the amount necessary for the Authority to make, during such fiscal year and the first day... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-8/part-ii/chapter-216/subchapter-iii/2271w/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v)›PART II - Additional Taxes (§§ 2021 — 2272v)›Chapter 216 - Room Occupancy Rate Tax Act (§§ 2271 — 227... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART II - Additional Taxes (§§ 2021 — 2272v) › Chapter 216 - Room Occupancy Rate Tax Act (§§ 2271 — 2272v) › Subchapter III - Taxes and Obligations (§§... | (a) The Company shall have the power to initiate a proceeding to determine the debt or deficiency of a taxpayer on account of the tax or of any surcharges, administrative fees and penalties, and which should be paid to the Company.
(b) The assessment may be initiated by the Company, among other instances, when a taxpay... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-8/part-ii/chapter-216/subchapter-iii/2271x/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v)›PART II - Additional Taxes (§§ 2021 — 2272v)›Chapter 216 - Room Occupancy Rate Tax Act (§§ 2271 — 227... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART II - Additional Taxes (§§ 2021 — 2272v) › Chapter 216 - Room Occupancy Rate Tax Act (§§ 2271 — 2272v) › Subchapter III - Taxes and Obligations (§§... | (a) In the case that any taxpayer has incurred a debt or deficiency with respect to the tax imposed by this chapter, the Company shall notify the taxpayer of such deficiency by certified mail with return receipt requested.
(b) The notification with respect to a tax will be sufficient for purposes of this chapter if mai... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-8/part-ii/chapter-216/subchapter-iii/2271y/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v)›PART II - Additional Taxes (§§ 2021 — 2272v)›Chapter 216 - Room Occupancy Rate Tax Act (§§ 2271 — 227... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART II - Additional Taxes (§§ 2021 — 2272v) › Chapter 216 - Room Occupancy Rate Tax Act (§§ 2271 — 2272v) › Subchapter III - Taxes and Obligations (§§... | (a) Any taxpayer who disagrees, in whole or in part, with the notified deficiency, with the exception of those taxpayers who are notified of a deficiency based on a mathematical or clerical error, may request an administrative hearing in accordance with the adjudicative procedures established by the Company through reg... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-8/part-ii/chapter-216/subchapter-iii/2271z/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v)›PART II - Additional Taxes (§§ 2021 — 2272v)›Chapter 216 - Room Occupancy Rate Tax Act (§§ 2271 — 227... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART II - Additional Taxes (§§ 2021 — 2272v) › Chapter 216 - Room Occupancy Rate Tax Act (§§ 2271 — 2272v) › Subchapter III - Taxes and Obligations (§§... | The examining official or the General Court of Justice shall have the power to redetermine the correct amount of a debt or deficiency, even if the amount so determined is higher than the original amount of the deficiency notified by the Company, and to determine the payment of any corresponding additional amount such a... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-8/part-ii/chapter-216/subchapter-iii/2272/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v)›PART II - Additional Taxes (§§ 2021 — 2272v)›Chapter 216 - Room Occupancy Rate Tax Act (§§ 2271 — 227... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART II - Additional Taxes (§§ 2021 — 2272v) › Chapter 216 - Room Occupancy Rate Tax Act (§§ 2271 — 2272v) › Subchapter III - Taxes and Obligations (§§... | (a) If the Company believes that the collection of a debt or deficiency is in jeopardy, the Company may, without prior notice to the taxpayer, proceed immediately with the entry, commence a distraint procedure, or present an action against the bond or surety provided by the taxpayer, notwithstanding the provisions of §... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-8/part-ii/chapter-216/subchapter-iii/2272a/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v)›PART II - Additional Taxes (§§ 2021 — 2272v)›Chapter 216 - Room Occupancy Rate Tax Act (§§ 2271 — 227... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART II - Additional Taxes (§§ 2021 — 2272v) › Chapter 216 - Room Occupancy Rate Tax Act (§§ 2271 — 2272v) › Subchapter III - Taxes and Obligations (§§... | (a) Immediate assessment. — The adjudication in favor of a taxpayer in a bankruptcy proceeding or the appointment of a trustee in a judicial proceeding, requires that any deficiency in the determination of the tax (and any related amount) determined by the Company for such taxpayer be assessed immediately, notwithstand... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-8/part-ii/chapter-216/subchapter-iii/2272b/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v)›PART II - Additional Taxes (§§ 2021 — 2272v)›Chapter 216 - Room Occupancy Rate Tax Act (§§ 2271 — 227... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART II - Additional Taxes (§§ 2021 — 2272v) › Chapter 216 - Room Occupancy Rate Tax Act (§§ 2271 — 2272v) › Subchapter III - Taxes and Obligations (§§... | Considering that the hotelier becomes a collection agent for the Commonwealth of Puerto Rico, the Company shall not be subject to any statute of limitations to conduct an assessment of a particular debt or deficiency.
History —Sept. 9, 2003, No. 272, § 38, eff. 180 days after Sept. 9, 2003. |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-8/part-ii/chapter-216/subchapter-iii/2272c/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v)›PART II - Additional Taxes (§§ 2021 — 2272v)›Chapter 216 - Room Occupancy Rate Tax Act (§§ 2271 — 227... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART II - Additional Taxes (§§ 2021 — 2272v) › Chapter 216 - Room Occupancy Rate Tax Act (§§ 2271 — 2272v) › Subchapter III - Taxes and Obligations (§§... | (a) If the Company shall have conducted an assessment which reflects that a taxpayer has a deficiency or debt, the tax may be collected through a distraint procedure, provided that it is commenced: (1) within a period of ten (10) years following the date of the assessment; or (2) before the expiration of any period, in... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-8/part-ii/chapter-216/subchapter-iii/2272d/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v)›PART II - Additional Taxes (§§ 2021 — 2272v)›Chapter 216 - Room Occupancy Rate Tax Act (§§ 2271 — 227... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART II - Additional Taxes (§§ 2021 — 2272v) › Chapter 216 - Room Occupancy Rate Tax Act (§§ 2271 — 2272v) › Subchapter III - Taxes and Obligations (§§... | The statute of limitations provided by § 2272c of this title shall be interrupted with respect to any debt or deficiency, for the period during which the Company is impeded from commencing a distraint procedure, and, in every case, if they appeal to any of the courts of Puerto Rico, until the court’s decision is final ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-8/part-ii/chapter-216/subchapter-iii/2272e/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v)›PART II - Additional Taxes (§§ 2021 — 2272v)›Chapter 216 - Room Occupancy Rate Tax Act (§§ 2271 — 227... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART II - Additional Taxes (§§ 2021 — 2272v) › Chapter 216 - Room Occupancy Rate Tax Act (§§ 2271 — 2272v) › Subchapter III - Taxes and Obligations (§§... | (a) Every taxpayer who believes he/she has wrongly paid or been charged a debt or deficiency with respect to the tax, shall be able to request in writing to the Company that the payment paid in excess be credited to the future amounts to be paid with respect to the tax. In relation to any payment in excess of that owed... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-8/part-ii/chapter-216/subchapter-iii/2272f/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v)›PART II - Additional Taxes (§§ 2021 — 2272v)›Chapter 216 - Room Occupancy Rate Tax Act (§§ 2271 — 227... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART II - Additional Taxes (§§ 2021 — 2272v) › Chapter 216 - Room Occupancy Rate Tax Act (§§ 2271 — 2272v) › Subchapter III - Taxes and Obligations (§§... | A taxpayer shall not have the right to apply nor obtain a credit unless the taxpayer files an application for credit with the Company within the term of four (4) years from the date on which the taxpayer presents a declaration along with the corresponding payment or within the term of three (3) years from the date on w... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-8/part-ii/chapter-216/subchapter-iii/2272g/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v)›PART II - Additional Taxes (§§ 2021 — 2272v)›Chapter 216 - Room Occupancy Rate Tax Act (§§ 2271 — 227... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART II - Additional Taxes (§§ 2021 — 2272v) › Chapter 216 - Room Occupancy Rate Tax Act (§§ 2271 — 2272v) › Subchapter III - Taxes and Obligations (§§... | If an examining official or a court with jurisdiction were to determine that no debt or deficiency existed in the payment made by the taxpayer; that a taxpayer has made a payment in excess of the tax corresponding to the taxable year in which the Company determined the deficiency and/or that a deficiency exists but the... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-8/part-ii/chapter-216/subchapter-iii/2272h/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v)›PART II - Additional Taxes (§§ 2021 — 2272v)›Chapter 216 - Room Occupancy Rate Tax Act (§§ 2271 — 227... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART II - Additional Taxes (§§ 2021 — 2272v) › Chapter 216 - Room Occupancy Rate Tax Act (§§ 2271 — 2272v) › Subchapter III - Taxes and Obligations (§§... | Any taxpayer interested in receiving a credit for a tax paid under any room occupancy rate exemption authorized by the provisions of this chapter, shall submit a petition of credit supplemented by the appropriate documents within one hundred eighty (180) days following the date the taxpayer paid the tax.
History —Sept.... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-8/part-ii/chapter-216/subchapter-iii/2272i/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v)›PART II - Additional Taxes (§§ 2021 — 2272v)›Chapter 216 - Room Occupancy Rate Tax Act (§§ 2271 — 227... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART II - Additional Taxes (§§ 2021 — 2272v) › Chapter 216 - Room Occupancy Rate Tax Act (§§ 2271 — 2272v) › Subchapter III - Taxes and Obligations (§§... | Any person obligated under this chapter to retain and pay the tax, submit a declaration, preserve any evidence or document, or supply any information for purpose of calculation, assessment or collection of any tax, and voluntarily or involuntarily fails to comply with said obligation shall be subject to the penalties, ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-8/part-ii/chapter-216/subchapter-iii/2272j/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v)›PART II - Additional Taxes (§§ 2021 — 2272v)›Chapter 216 - Room Occupancy Rate Tax Act (§§ 2271 — 227... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART II - Additional Taxes (§§ 2021 — 2272v) › Chapter 216 - Room Occupancy Rate Tax Act (§§ 2271 — 2272v) › Subchapter III - Taxes and Obligations (§§... | (a) Interest. — When the taxpayer does not pay the tax levied by this chapter, on or before the due date for payment, the Company as part of the tax, shall collect an interest on the unpaid amount, at a ten percent (10%) annual rate, from the due date of the payment until the date of the final payment.
(b) Charges. — I... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-8/part-ii/chapter-216/subchapter-iii/2272k/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v)›PART II - Additional Taxes (§§ 2021 — 2272v)›Chapter 216 - Room Occupancy Rate Tax Act (§§ 2271 — 227... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART II - Additional Taxes (§§ 2021 — 2272v) › Chapter 216 - Room Occupancy Rate Tax Act (§§ 2271 — 2272v) › Subchapter III - Taxes and Obligations (§§... | If any person fails to submit the declaration required by this chapter during the prescribed term, an additional fine in the amount of five hundred (500) dollars, for each infraction may be imposed on the taxpayer, which shall be paid as part of the tax, in addition to any other penalties, charges or interests that are... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-8/part-ii/chapter-216/subchapter-iii/2272l/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v)›PART II - Additional Taxes (§§ 2021 — 2272v)›Chapter 216 - Room Occupancy Rate Tax Act (§§ 2271 — 227... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART II - Additional Taxes (§§ 2021 — 2272v) › Chapter 216 - Room Occupancy Rate Tax Act (§§ 2271 — 2272v) › Subchapter III - Taxes and Obligations (§§... | Any taxpayer who submits to the Company documents, which are not authentic or where the amounts represented are incorrect or false in relation with the received room occupancy rate, may be subject to an administrative fine in the amount of five hundred (500) dollars for each infraction, in addition to the tax and appli... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-8/part-ii/chapter-216/subchapter-iii/2272m/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v)›PART II - Additional Taxes (§§ 2021 — 2272v)›Chapter 216 - Room Occupancy Rate Tax Act (§§ 2271 — 227... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART II - Additional Taxes (§§ 2021 — 2272v) › Chapter 216 - Room Occupancy Rate Tax Act (§§ 2271 — 2272v) › Subchapter III - Taxes and Obligations (§§... | (a) When a taxpayer does not comply with its obligation to pay the tax, any debt, deficiency or any interest, fine, charge or penalty levied by the Company, during three (3) or more times (not necessarily consecutive) during the same fiscal year, the Company may suspend and/or revoke the taxpayer’s benefits granted und... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-8/part-ii/chapter-216/subchapter-iv/2272n/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v)›PART II - Additional Taxes (§§ 2021 — 2272v)›Chapter 216 - Room Occupancy Rate Tax Act (§§ 2271 — 227... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART II - Additional Taxes (§§ 2021 — 2272v) › Chapter 216 - Room Occupancy Rate Tax Act (§§ 2271 — 2272v) › Subchapter IV - Final Provisions (§§ 2272n... | In relation with any activity in the exercise of this chapter that involves any activity typified by the Commonwealth of Puerto Rico Penal Code including, without limitation, crimes against public service, public revenue and public faith, it shall be the Company’s responsibility to refer said activity to the Secretary ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-8/part-ii/chapter-216/subchapter-iv/2272o/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v)›PART II - Additional Taxes (§§ 2021 — 2272v)›Chapter 216 - Room Occupancy Rate Tax Act (§§ 2271 — 227... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART II - Additional Taxes (§§ 2021 — 2272v) › Chapter 216 - Room Occupancy Rate Tax Act (§§ 2271 — 2272v) › Subchapter IV - Final Provisions (§§ 2272n... | (a) The Director is empowered to formalize with the taxpayer a written payment agreement whereby the he/she can commit to waive any tax due including, without limitation, civil or criminal penalties, interests, fines, or charges applicable to a specific situation pursuant to any tax prior to its referral to the Departm... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-8/part-ii/chapter-216/subchapter-iv/2272p/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v)›PART II - Additional Taxes (§§ 2021 — 2272v)›Chapter 216 - Room Occupancy Rate Tax Act (§§ 2271 — 227... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART II - Additional Taxes (§§ 2021 — 2272v) › Chapter 216 - Room Occupancy Rate Tax Act (§§ 2271 — 2272v) › Subchapter IV - Final Provisions (§§ 2272n... | (a) The declaration submitted pursuant to the provisions of this chapter is a public document. Notwithstanding, and except as provided in this section, it may only be inspected by a third party pursuant to the rules and regulations adopted by the Company. The Company may require that, as a minimum inspection requiremen... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-8/part-ii/chapter-216/subchapter-iv/2272q/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v)›PART II - Additional Taxes (§§ 2021 — 2272v)›Chapter 216 - Room Occupancy Rate Tax Act (§§ 2271 — 227... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART II - Additional Taxes (§§ 2021 — 2272v) › Chapter 216 - Room Occupancy Rate Tax Act (§§ 2271 — 2272v) › Subchapter IV - Final Provisions (§§ 2272n... | (a) The Company shall establish, by means of regulation, the norms for the conservation by the hotelier of reports, dockets, records, declarations, statistics or any other document, related to the tax.
(b) Any report, docket, record, declaration, statistic or any other document related to the tax fixed pursuant to this... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-8/part-ii/chapter-216/subchapter-iv/2272r/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v)›PART II - Additional Taxes (§§ 2021 — 2272v)›Chapter 216 - Room Occupancy Rate Tax Act (§§ 2271 — 227... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART II - Additional Taxes (§§ 2021 — 2272v) › Chapter 216 - Room Occupancy Rate Tax Act (§§ 2271 — 2272v) › Subchapter IV - Final Provisions (§§ 2272n... | Within a term that shall not exceed the date of performance of the transfer provided in this chapter, the Secretary of the Treasury shall review the registries at the Department of the Treasury, with regard to the lodgings subject to the tax, and shall apply or credit the deposits pending registration. Similarly, the S... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-8/part-ii/chapter-216/subchapter-iv/2272s/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v)›PART II - Additional Taxes (§§ 2021 — 2272v)›Chapter 216 - Room Occupancy Rate Tax Act (§§ 2271 — 227... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART II - Additional Taxes (§§ 2021 — 2272v) › Chapter 216 - Room Occupancy Rate Tax Act (§§ 2271 — 2272v) › Subchapter IV - Final Provisions (§§ 2272n... | The administrative determinations issued by the Secretary of the Treasury prior to the effectiveness of this act related to the tax shall not be applicable to future tax events that occur after this act’s effective date. Notwithstanding the above, the administrative determinations issued by the Secretary of the Treasur... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-8/part-ii/chapter-216/subchapter-iv/2272t/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v)›PART II - Additional Taxes (§§ 2021 — 2272v)›Chapter 216 - Room Occupancy Rate Tax Act (§§ 2271 — 227... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART II - Additional Taxes (§§ 2021 — 2272v) › Chapter 216 - Room Occupancy Rate Tax Act (§§ 2271 — 2272v) › Subchapter IV - Final Provisions (§§ 2272n... | The final agreements entered into by and between a taxpayer and the Secretary of the Treasury prior to the effectiveness of this act, and under the provisions of the Internal Revenue Code, shall not apply to future tax events occurring after this act’s effective date. Notwithstanding the above, the final agreements ent... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-8/part-ii/chapter-216/subchapter-iv/2272u/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v)›PART II - Additional Taxes (§§ 2021 — 2272v)›Chapter 216 - Room Occupancy Rate Tax Act (§§ 2271 — 227... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART II - Additional Taxes (§§ 2021 — 2272v) › Chapter 216 - Room Occupancy Rate Tax Act (§§ 2271 — 2272v) › Subchapter IV - Final Provisions (§§ 2272n... | (a) The Company may issue administrative determinations to clarify and interpret provisions of this chapter and the regulations approved pursuant thereto, in accordance with its purposes and objectives established herein and with the public policy of the Commonwealth of Puerto Rico.
(b) No provision in this chapter sha... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-8/part-ii/chapter-216/subchapter-iv/2272v/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v)›PART II - Additional Taxes (§§ 2021 — 2272v)›Chapter 216 - Room Occupancy Rate Tax Act (§§ 2271 — 227... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART II - Additional Taxes (§§ 2021 — 2272v) › Chapter 216 - Room Occupancy Rate Tax Act (§§ 2271 — 2272v) › Subchapter IV - Final Provisions (§§ 2272n... | The Company, its officials, and employees shall be attentive to the compliance of the provisions of this chapter.
History —Sept. 9, 2003, No. 272, § 61, eff. 180 days after Sept. 9, 2003. |
Subsets and Splits
Unemployment Word Count by State
Calculates the total word count of documents related to unemployment in each state, revealing insights into the volume of unemployment-related content by location.
CO Title 8 Word Count
Calculates the total number of words in the content of entries related to 'Title 8' in Colorado, providing insight into the volume of text data available for that specific category and state.