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https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vi/chapter-1052/subchapter-c/32441/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570)›Chapter 1052 - Taxes and License Fees (§§ 32421 — 32454)›Subchapt... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1052 - Taxes and License Fees (§§ 32421 — 32454) › Subchapter C - Exemptions and Refunds (§§ 32441 — 3245... | (a) Distilled spirits and alcoholic beverages shall be exempt from taxation as provided in this part when they are sold or transferred to the following persons, agencies, and organizations:
(1) United States Armed Forces, including the Puerto Rico National Guard (land and air).
(A) The United States Armed Forces, when ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vi/chapter-1052/subchapter-c/32442/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570)›Chapter 1052 - Taxes and License Fees (§§ 32421 — 32454)›Subchapt... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1052 - Taxes and License Fees (§§ 32421 — 32454) › Subchapter C - Exemptions and Refunds (§§ 32441 — 3245... | (a) The taxes prescribed in this part shall not be imposed on those alcoholic beverages dispatched by or withdrawn from a rectifying, bottling or canning plant, or factory to be used in laboratories for analytical or experimental purposes. Neither shall the taxes prescribed by this part be imposed on such distilled spi... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vi/chapter-1052/subchapter-c/32443/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570)›Chapter 1052 - Taxes and License Fees (§§ 32421 — 32454)›Subchapt... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1052 - Taxes and License Fees (§§ 32421 — 32454) › Subchapter C - Exemptions and Refunds (§§ 32441 — 3245... | The tax on distilled spirits or alcoholic beverages shall not be collected in the following cases:
(a) Distilled spirits and alcoholic beverages in transit. — When the distilled spirits or alcoholic beverages pass through Puerto Rico in transit, consigned to persons abroad, while they remain in the custody of customs a... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vi/chapter-1052/subchapter-c/32444/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570)›Chapter 1052 - Taxes and License Fees (§§ 32421 — 32454)›Subchapt... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1052 - Taxes and License Fees (§§ 32421 — 32454) › Subchapter C - Exemptions and Refunds (§§ 32441 — 3245... | (a) In lieu of the tax imposed in § 32421(c)(2) of this title on all beer, malt extract, and other fermented or unfermented analogous products with an alcohol content that exceeds one and a half percent (11/2%) per volume, referred to in subsection (c)(2) of said section, which are produced or manufactured by persons w... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vi/chapter-1052/subchapter-c/32445/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570)›Chapter 1052 - Taxes and License Fees (§§ 32421 — 32454)›Subchapt... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1052 - Taxes and License Fees (§§ 32421 — 32454) › Subchapter C - Exemptions and Refunds (§§ 32441 — 3245... | (a) Any person who wishes to avail him/herself of the benefits of § 32444 of this title shall file an application for exemption with the Director of the Industrial Tax Exemption Office.
(1) The Director may require, through regulations, all the information he/she deems necessary and shall, likewise, include upon granti... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vi/chapter-1052/subchapter-c/32446/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570)›Chapter 1052 - Taxes and License Fees (§§ 32421 — 32454)›Subchapt... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1052 - Taxes and License Fees (§§ 32421 — 32454) › Subchapter C - Exemptions and Refunds (§§ 32441 — 3245... | In the case of persons who individually or collectively, directly or indirectly, control enterprises that produce one or more classes of the products described in § 32444 of this title, under one or more trademarks, the total annual production of all said classes and marks shall be considered to determine whether these... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vi/chapter-1052/subchapter-c/32447/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570)›Chapter 1052 - Taxes and License Fees (§§ 32421 — 32454)›Subchapt... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1052 - Taxes and License Fees (§§ 32421 — 32454) › Subchapter C - Exemptions and Refunds (§§ 32441 — 3245... | In the case of controlled groups of corporations or partnerships, the total of thirty-one million (31,000,000) wine gallons stated in § 32444 of this title shall apply to each controlled group. As used in this section, the term “controlled group” shall have the same meaning that said term has in § 30044 of this title.
... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vi/chapter-1052/subchapter-c/32448/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570)›Chapter 1052 - Taxes and License Fees (§§ 32421 — 32454)›Subchapt... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1052 - Taxes and License Fees (§§ 32421 — 32454) › Subchapter C - Exemptions and Refunds (§§ 32441 — 3245... | Any person who unduly avails him/herself of the benefits of § 32444 of this title shall be subject to the sanctions and penalties provided in §§ 33001 et seq. of this title.
History —Jan. 31, 2011, No. 1, § 5023.08, retroactive to Jan. 1, 2011. |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vi/chapter-1052/subchapter-c/32449/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570)›Chapter 1052 - Taxes and License Fees (§§ 32421 — 32454)›Subchapt... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1052 - Taxes and License Fees (§§ 32421 — 32454) › Subchapter C - Exemptions and Refunds (§§ 32441 — 3245... | (a) The Director of the Office of Industrial Tax Exemption is hereby empowered in § 10652 of this title, known as “Economic Incentives Act for the Development of Puerto Rico”, or any other analogous or subsequent law, to grant the exemption provided in § 32444 of this title. The determinations of the Director shall be ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vi/chapter-1052/subchapter-c/32450/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570)›Chapter 1052 - Taxes and License Fees (§§ 32421 — 32454)›Subchapt... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1052 - Taxes and License Fees (§§ 32421 — 32454) › Subchapter C - Exemptions and Refunds (§§ 32441 — 3245... | (a) The taxes imposed in this part shall not apply to:
(1) Distilled spirits and alcoholic beverages, except wine and beer, produced in Puerto Rico, that have been or were shipped or exported and have been or were returned to the shipper, rectifier, or manufacturer who bottled them in Puerto Rico, for the correction of... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vi/chapter-1052/subchapter-c/32451/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570)›Chapter 1052 - Taxes and License Fees (§§ 32421 — 32454)›Subchapt... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1052 - Taxes and License Fees (§§ 32421 — 32454) › Subchapter C - Exemptions and Refunds (§§ 32441 — 3245... | (a) Distilled spirits from the cistern and storage rooms of a distillery may be withdrawn in the manner provided by the Secretary, and be transferred without paying the taxes established by this part;
(1) To any public or private bonded warehouse established in accordance with this part.
(2) From a bonded warehouse to ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vi/chapter-1052/subchapter-c/32452/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570)›Chapter 1052 - Taxes and License Fees (§§ 32421 — 32454)›Subchapt... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1052 - Taxes and License Fees (§§ 32421 — 32454) › Subchapter C - Exemptions and Refunds (§§ 32441 — 3245... | (a) No tax shall be collected on distilled spirits and alcoholic beverages:
(1) Lost while in a bonded warehouse:
(A) Due to filtration or absorption in the containers or by evaporation and other natural causes; or
(B) because they were withdrawn, if the owner of the spirits or alcoholic beverages shows to the satisfac... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vi/chapter-1052/subchapter-c/32453/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570)›Chapter 1052 - Taxes and License Fees (§§ 32421 — 32454)›Subchapt... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1052 - Taxes and License Fees (§§ 32421 — 32454) › Subchapter C - Exemptions and Refunds (§§ 32441 — 3245... | (a) Distilled spirits and alcoholic beverages may be withdrawn from the distilleries, factories, breweries, rectification plants, and bottling sections in Puerto Rico and in bonded warehouses, as provided by the Secretary, without paying taxes, when said products are:
(1) Furnished to vessels in Puerto Rico as supplies... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vi/chapter-1052/subchapter-c/32454/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570)›Chapter 1052 - Taxes and License Fees (§§ 32421 — 32454)›Subchapt... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1052 - Taxes and License Fees (§§ 32421 — 32454) › Subchapter C - Exemptions and Refunds (§§ 32441 — 3245... | (a) Persons over the age of eighteen (18) who arrive in Puerto Rico may import or introduce alcoholic beverages to Puerto Rico, as part of their luggage and free from the taxes prescribed by this part, in an amount not to exceed one (1) liter, except those that proceed from the United States Virgin Islands, who may int... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vi/chapter-1053/subchapter-a/32471/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570)›Chapter 1053 - Production, Import and Introductions of Spirits an... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1053 - Production, Import and Introductions of Spirits and Alcoholic Beverages (§§ 32471 — 32507) › Subch... | Any person who intends to establish an industrial plant, device, mechanism, still, utensil, deposit, or warehouse that shall be destined to distill, manufacture, or store distilled spirits or alcoholic beverages shall request the Secretary to register his/her establishment or device in the Registry of Industrial Plants... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vi/chapter-1053/subchapter-a/32472/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570)›Chapter 1053 - Production, Import and Introductions of Spirits an... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1053 - Production, Import and Introductions of Spirits and Alcoholic Beverages (§§ 32471 — 32507) › Subch... | No person may engage in the business of distilling, rectifying, manufacturing, bottling or canning, or storing distilled spirits, rectified spirits, or alcoholic beverages in Puerto Rico, unless said person has received a permit from the Secretary to engage in said activities. A permit issued by the Secretary shall be ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vi/chapter-1053/subchapter-a/32473/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570)›Chapter 1053 - Production, Import and Introductions of Spirits an... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1053 - Production, Import and Introductions of Spirits and Alcoholic Beverages (§§ 32471 — 32507) › Subch... | (a) The Secretary may deny the issuance of a permit to operate an industrial plant or a public bonded warehouse to natural persons who:
(1) Have been convicted of a felony in Puerto Rico, the United States, or any foreign country;
(2) have been convicted of a misdemeanor for violations to this Code, the Puerto Rico Int... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vi/chapter-1053/subchapter-a/32474/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570)›Chapter 1053 - Production, Import and Introductions of Spirits an... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1053 - Production, Import and Introductions of Spirits and Alcoholic Beverages (§§ 32471 — 32507) › Subch... | The Secretary may deny the permit provided in this part for the operation of a distillery in a building that is located at a distance of one hundred (100) meters or less from a rectifying plant, an alcoholic beverage factory, or an industry that manufactures products in which alcohol is used.
History —Jan. 31, 2011, No... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vi/chapter-1053/subchapter-a/32475/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570)›Chapter 1053 - Production, Import and Introductions of Spirits an... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1053 - Production, Import and Introductions of Spirits and Alcoholic Beverages (§§ 32471 — 32507) › Subch... | The Secretary may deny a permit to establish or operate a distillery, a rectifying plant, or a factory for products subject to taxation by this part, in a building where there is an equal or similar industry, belonging to another person who holds a permit for equal or similar products. The persons who operate distiller... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vi/chapter-1053/subchapter-a/32476/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570)›Chapter 1053 - Production, Import and Introductions of Spirits an... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1053 - Production, Import and Introductions of Spirits and Alcoholic Beverages (§§ 32471 — 32507) › Subch... | Every permit shall remain in effect until it is suspended, revoked, or voided by the Secretary, or is voluntarily relinquished by its holder. Said permits shall be deemed cancelled from the time when the industrial plant is sold or otherwise voluntarily or involuntarily transferred to another person. The Secretary may,... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vi/chapter-1053/subchapter-a/32477/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570)›Chapter 1053 - Production, Import and Introductions of Spirits an... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1053 - Production, Import and Introductions of Spirits and Alcoholic Beverages (§§ 32471 — 32507) › Subch... | Every person who intends to or is engaged in the manufacture, distilling, or rectifying of any product that is subject to taxation under this part shall post a bond in favor of the Commonwealth of Puerto Rico in the form and amount determined by the Secretary and subject to his/her approval.
History —Jan. 31, 2011, No.... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vi/chapter-1053/subchapter-a/32478/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570)›Chapter 1053 - Production, Import and Introductions of Spirits an... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1053 - Production, Import and Introductions of Spirits and Alcoholic Beverages (§§ 32471 — 32507) › Subch... | The manufacturers, distillers, rectifiers, bottlers or canners, or operators of public bonded warehouses established pursuant to this part shall keep the official stock books and statements of alcoholic beverages in their distilleries, factories, and public bonded warehouses, from where such books shall not be removed.... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vi/chapter-1053/subchapter-a/32479/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570)›Chapter 1053 - Production, Import and Introductions of Spirits an... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1053 - Production, Import and Introductions of Spirits and Alcoholic Beverages (§§ 32471 — 32507) › Subch... | Any person who distills, rectifies, manufactures, distributes, retails, imports, sells, trades, or has in his/her possession as the owner or depositary, or who has had products subject to taxation in accordance with this part, shall furnish the authentic commercial invoices and any other document or report required of ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vi/chapter-1053/subchapter-a/32480/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570)›Chapter 1053 - Production, Import and Introductions of Spirits an... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1053 - Production, Import and Introductions of Spirits and Alcoholic Beverages (§§ 32471 — 32507) › Subch... | Every distiller, rectifier, bottler or canner, manufacturer, and bonded warehouse operator shall furnish to the Secretary, not later than the tenth (10th) day of each month, a report in which the amount and class of the taxable products distilled, rectified, manufactured, imported, or stored under bond during the prece... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vi/chapter-1053/subchapter-a/32481/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570)›Chapter 1053 - Production, Import and Introductions of Spirits an... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1053 - Production, Import and Introductions of Spirits and Alcoholic Beverages (§§ 32471 — 32507) › Subch... | (a) Formulas. — No person shall manufacture denatured spirits or alcohol, especially denatured alcohol for industrial or commercial purposes, including alcohol for external use and products manufactured with denatured alcohol, unless the Secretary has approved the formula for the manufacture thereof. Said person shall ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vi/chapter-1053/subchapter-a/32482/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570)›Chapter 1053 - Production, Import and Introductions of Spirits an... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1053 - Production, Import and Introductions of Spirits and Alcoholic Beverages (§§ 32471 — 32507) › Subch... | The custody of every industrial plant, bonded warehouses, and other bonded facilities of said plants shall be governed by the regulations promulgated by the Secretary to such purposes.
History —Jan. 31, 2011, No. 1, § 5031.12, retroactive to Jan. 1, 2011. |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vi/chapter-1053/subchapter-a/32483/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570)›Chapter 1053 - Production, Import and Introductions of Spirits an... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1053 - Production, Import and Introductions of Spirits and Alcoholic Beverages (§§ 32471 — 32507) › Subch... | (a) Any rum that states on its label the phrase “Ron de Puerto Rico” or “Rum of Puerto Rico” must be manufactured and aged for a minimum of twelve (12) months in Puerto Rico, and meet the rum requirements established in this part as well as the quality requirements established by the Secretary through regulations to su... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vi/chapter-1053/subchapter-a/32484/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570)›Chapter 1053 - Production, Import and Introductions of Spirits an... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1053 - Production, Import and Introductions of Spirits and Alcoholic Beverages (§§ 32471 — 32507) › Subch... | Every operator of an industrial plant may install pipes, valves, pumps, or other mechanisms with the previous authorization and under the supervision of the Secretary.
History —Jan. 31, 2011, No. 1, § 5031.14, retroactive to Jan. 1, 2011. |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vi/chapter-1053/subchapter-b/32491/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570)›Chapter 1053 - Production, Import and Introductions of Spirits an... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1053 - Production, Import and Introductions of Spirits and Alcoholic Beverages (§§ 32471 — 32507) › Subch... | (a) The Secretary may deny permits to import or introduce spirits and/or alcoholic beverages to natural or juridical persons whose principal shareholders or directors:
(1) Have been convicted of a felony in Puerto Rico, the United States, or any foreign country;
(2) have been convicted of a misdemeanor for violation to... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vi/chapter-1053/subchapter-b/32492/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570)›Chapter 1053 - Production, Import and Introductions of Spirits an... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1053 - Production, Import and Introductions of Spirits and Alcoholic Beverages (§§ 32471 — 32507) › Subch... | (a) Land, sea, or air carrier. — No land, sea, or air carrier who has in his/her custody taxable alcoholic beverages under this part shall deliver the merchandise to the consignee, or the person who may appropriately claim it, unless a certification of the Secretary is produced authorizing the delivery of said merchand... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vi/chapter-1053/subchapter-b/32493/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570)›Chapter 1053 - Production, Import and Introductions of Spirits an... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1053 - Production, Import and Introductions of Spirits and Alcoholic Beverages (§§ 32471 — 32507) › Subch... | (a) Those persons who obtain a permit to engage in importing or introducing distilled spirits or alcoholic beverages shall meet the following requirements:
(1) Obtain a wholesale or retail alcoholic beverage dealer license, and
(2) submit the official documents required by the Secretary to determine who is mainly respo... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vi/chapter-1053/subchapter-b/32494/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570)›Chapter 1053 - Production, Import and Introductions of Spirits an... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1053 - Production, Import and Introductions of Spirits and Alcoholic Beverages (§§ 32471 — 32507) › Subch... | (a) Every person who imports or introduces distilled spirits and alcoholic beverages shall be liable individually or jointly, as the case may be, of the taxes that are imposed under this part on the taxable products he/she imports or introduces.
(b) The person who imports or introduces distilled spirits or alcoholic be... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vi/chapter-1053/subchapter-b/32495/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570)›Chapter 1053 - Production, Import and Introductions of Spirits an... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1053 - Production, Import and Introductions of Spirits and Alcoholic Beverages (§§ 32471 — 32507) › Subch... | Distilled spirits, spirits, alcohols, and alcoholic beverages imported or introduced for commercial purposes or for personal use shall pay the taxes established in this Subtitle in the time and form provided in §§ 32424(d) and 32443 of this title.
History —Jan. 31, 2011, No. 1, § 5032.05, retroactive to Jan. 1, 2011. |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vi/chapter-1053/subchapter-b/32496/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570)›Chapter 1053 - Production, Import and Introductions of Spirits an... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1053 - Production, Import and Introductions of Spirits and Alcoholic Beverages (§§ 32471 — 32507) › Subch... | Upon the written request of the dealer by means of a sworn statement, the Secretary shall authorize the import or introduction of alcoholic beverages after posting a bond on behalf of the Commonwealth of Puerto Rico for the amount of the taxes payable on said liquors.
History —Jan. 31, 2011, No. 1, § 5032.06, retroacti... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vi/chapter-1053/subchapter-c/32501/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570)›Chapter 1053 - Production, Import and Introductions of Spirits an... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1053 - Production, Import and Introductions of Spirits and Alcoholic Beverages (§§ 32471 — 32507) › Subch... | (a) The Secretary shall establish the sizes of the containers to be used for all alcoholic beverages and distilled spirits through regulations.
History —Jan. 31, 2011, No. 1, § 5033.01, retroactive to Jan. 1, 2011. |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vi/chapter-1053/subchapter-c/32502/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570)›Chapter 1053 - Production, Import and Introductions of Spirits an... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1053 - Production, Import and Introductions of Spirits and Alcoholic Beverages (§§ 32471 — 32507) › Subch... | (a) Distilled spirits shall only be shipped or exported from Puerto Rico, or imported or introduced to Puerto Rico, in containers that do not hold more than one (1) gallon. Exempt from this prohibition are:
(1) Distilled spirits other than rum, with an alcohol content of forty percent (40%) or more (eighty (80) or more... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vi/chapter-1053/subchapter-c/32503/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570)›Chapter 1053 - Production, Import and Introductions of Spirits an... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1053 - Production, Import and Introductions of Spirits and Alcoholic Beverages (§§ 32471 — 32507) › Subch... | No holder of a permit granted pursuant to the provisions of this part or any other law shall use or allow the use in any way or manner of any receptacle, bottle, or container that bears the brand, trademark, or commercial or corporate name belonging to or used by another permit holder entitled thereto, without the cons... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vi/chapter-1053/subchapter-c/32504/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570)›Chapter 1053 - Production, Import and Introductions of Spirits an... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1053 - Production, Import and Introductions of Spirits and Alcoholic Beverages (§§ 32471 — 32507) › Subch... | Spirits and alcoholic beverages that are bottled for export shall be exempt from meeting the requirements established in this part for said products, with the exception of the provisions in § 32483 of this title, with regard to the minimum aging requirement for rum. In the case of aged rum for export, the Secretary, up... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vi/chapter-1053/subchapter-c/32505/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570)›Chapter 1053 - Production, Import and Introductions of Spirits an... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1053 - Production, Import and Introductions of Spirits and Alcoholic Beverages (§§ 32471 — 32507) › Subch... | (a) Labels.— Any person who distills, rectifies, manufactures, bottles or cans, introduces, or imports spirits or alcoholic beverages to Puerto Rico shall have the obligation to affix on every container a label or sticker previously approved by the Secretary. The information on said label or sticker may be painted, eng... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vi/chapter-1053/subchapter-c/32506/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570)›Chapter 1053 - Production, Import and Introductions of Spirits an... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1053 - Production, Import and Introductions of Spirits and Alcoholic Beverages (§§ 32471 — 32507) › Subch... | Any person who manufactures, imports, or introduces beer and other fermented or unfermented malt products for sale and consumption in Puerto Rico, shall obtain prior approval of the containers, labels, and stoppers or caps of the bottles, and to such ends shall submit for the approval of the Secretary, three (3) sample... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vi/chapter-1053/subchapter-c/32507/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570)›Chapter 1053 - Production, Import and Introductions of Spirits an... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1053 - Production, Import and Introductions of Spirits and Alcoholic Beverages (§§ 32471 — 32507) › Subch... | The Secretary shall establish requirements as he/she deems it pertinent with regards to the size, brand, labeling, sale, possession, and use of the containers.
History —Jan. 31, 2011, No. 1, § 5033.07, retroactive to Jan. 1, 2011. |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vi/chapter-1054/32521/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570)›Chapter 1054 - Bonded Warehouses (§§ 32521 — 32532)›§ 32521 - Con... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1054 - Bonded Warehouses (§§ 32521 — 32532) › § 32521 - Construction of bonded warehouses | The buildings destined for bonded warehouses shall be built on the site, in the form, and of the material prescribed by the Secretary.
History —Jan. 31, 2011, No. 1, § 5040.01, retroactive to Jan. 1, 2011. |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vi/chapter-1054/32522/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570)›Chapter 1054 - Bonded Warehouses (§§ 32521 — 32532)›§ 32522 - Req... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1054 - Bonded Warehouses (§§ 32521 — 32532) › § 32522 - Requirements | (a) Every person who wishes to operate a bonded warehouse shall:
(1) Obtain a permit from the Secretary;
(2) in the case of public bonded warehouses, obtain a permit from the Secretary and a permit;
(3) post a bond in favor of the Government of Puerto Rico, and
(4) obtain a stock and movement book of spirits and alcoho... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vi/chapter-1054/32523/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570)›Chapter 1054 - Bonded Warehouses (§§ 32521 — 32532)›§ 32523 - Reg... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1054 - Bonded Warehouses (§§ 32521 — 32532) › § 32523 - Register and reports | All stored products shall be entered in the stock and movement book, in the manner established by the Secretary, and the reports required by the Secretary on the operations of bonded warehouses shall be filed with him/her.
History —Jan. 31, 2011, No. 1, § 5040.03, retroactive to Jan. 1, 2011. |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vi/chapter-1054/32524/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570)›Chapter 1054 - Bonded Warehouses (§§ 32521 — 32532)›§ 32524 - Ins... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1054 - Bonded Warehouses (§§ 32521 — 32532) › § 32524 - Inspection of books and other documents | The stock and movement books, the statements of alcoholic beverages, and other documents regarding the operation of bonded warehouses shall be available for inspection by the Secretary or an authorized representative at any time.
History —Jan. 31, 2011, No. 1, § 5040.04, retroactive to Jan. 1, 2011. |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vi/chapter-1054/32525/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570)›Chapter 1054 - Bonded Warehouses (§§ 32521 — 32532)›§ 32525 - Con... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1054 - Bonded Warehouses (§§ 32521 — 32532) › § 32525 - Control of the bonded warehouses | The custody of every public or private bonded warehouse shall be governed by the regulations promulgated by the Secretary to such effect.
History —Jan. 31, 2011, No. 1, § 5040.05, retroactive to Jan. 1, 2011. |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vi/chapter-1054/32526/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570)›Chapter 1054 - Bonded Warehouses (§§ 32521 — 32532)›§ 32526 - Bon... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1054 - Bonded Warehouses (§§ 32521 — 32532) › § 32526 - Bonds | Every person who undertakes or is engaged in the operation of public or private bonded warehouses in which products subject to taxation under this part are stored, shall post a bond on behalf of the Government of Puerto Rico in the amount and form provided by the Secretary, and subject to his/her approval.
History —Jan... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vi/chapter-1054/32527/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570)›Chapter 1054 - Bonded Warehouses (§§ 32521 — 32532)›§ 32527 - Cha... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1054 - Bonded Warehouses (§§ 32521 — 32532) › § 32527 - Changes in the firms and companies that operate b... | Every operator of a bonded warehouse shall have the obligation to furnish any certification required to the Secretary, or notify the Secretary of any change in the status or condition of the interested parties in the firms or companies engaged in said business.
History —Jan. 31, 2011, No. 1, § 5040.07, retroactive to J... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vi/chapter-1054/32528/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570)›Chapter 1054 - Bonded Warehouses (§§ 32521 — 32532)›§ 32528 - Tax... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1054 - Bonded Warehouses (§§ 32521 — 32532) › § 32528 - Tax liability and time to pay taxes | Every operator of a bonded warehouse shall have the obligation to pay the taxes provided under this part at the time and in the manner set forth in the Code.
History —Jan. 31, 2011, No. 1, § 5040.08, retroactive to Jan. 1, 2011. |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vi/chapter-1054/32529/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570)›Chapter 1054 - Bonded Warehouses (§§ 32521 — 32532)›§ 32529 - Ins... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1054 - Bonded Warehouses (§§ 32521 — 32532) › § 32529 - Installation of pipes, valves, and other devices | Every bonded warehouse operator may install pipes, valves, pumps, or other devices with prior authorization and under the supervision of the Secretary.
History —Jan. 31, 2011, No. 1, § 5040.09, retroactive to Jan. 1, 2011. |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vi/chapter-1054/32530/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570)›Chapter 1054 - Bonded Warehouses (§§ 32521 — 32532)›§ 32530 - Tra... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1054 - Bonded Warehouses (§§ 32521 — 32532) › § 32530 - Transfer of spirits and alcoholic beverages from ... | With the previous authorization of the Secretary or an authorized representative, spirits or alcoholic beverages may be transferred from an industrial plant to any public or private bonded warehouse established pursuant to this part without having to pay the taxes established herein.
History —Jan. 31, 2011, No. 1, § 50... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vi/chapter-1054/32531/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570)›Chapter 1054 - Bonded Warehouses (§§ 32521 — 32532)›§ 32531 - Tra... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1054 - Bonded Warehouses (§§ 32521 — 32532) › § 32531 - Transfer of spirits and alcoholic beverages betwe... | Spirits or alcoholic beverages may be transferred from a legally established bonded warehouse to another legally established bonded warehouse according to regulations promulgated by the Secretary to such effects.
History —Jan. 31, 2011, No. 1, § 5040.11, retroactive to Jan. 1, 2011. |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vi/chapter-1054/32532/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570)›Chapter 1054 - Bonded Warehouses (§§ 32521 — 32532)›§ 32532 - Per... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1054 - Bonded Warehouses (§§ 32521 — 32532) › § 32532 - Period to keep invoices and other documents | Any person engaged in the operation of a bonded warehouse, who has or has had in his/her possession products subject to taxation, under this part, shall keep and present at the Secretary’s request, the authentic invoices and statements of alcoholic beverages, or photocopies thereof, as well as any other document or rep... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vi/chapter-1055/32551/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570)›Chapter 1055 - Licenses (§§ 32551 — 32570)›§ 32551 - Requirements... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1055 - Licenses (§§ 32551 — 32570) › § 32551 - Requirements for corporations and societies | Every corporation or partnership engaged in a trade or business for which a license is required under this part, shall submit to the Secretary such documents and comply with such requirements, procedures, and rules established by the Secretary through regulations or any determination of a public character that he/she i... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vi/chapter-1055/32552/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570)›Chapter 1055 - Licenses (§§ 32551 — 32570)›§ 32552 - Industrial p... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1055 - Licenses (§§ 32551 — 32570) › § 32552 - Industrial plants | Every person engaged in distilling or rectifying distilled spirits, or manufacturing beer, wines or denatured alcohol, or bottling or canning alcoholic beverages, shall obtain a license from the Secretary each year in order to operate each one of said trades, and shall pay for each license the fees established in § 324... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vi/chapter-1055/32553/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570)›Chapter 1055 - Licenses (§§ 32551 — 32570)›§ 32553 - Public bonde... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1055 - Licenses (§§ 32551 — 32570) › § 32553 - Public bonded warehouses | Every person engaged in operating public bonded warehouses shall obtain a license from the Secretary each year for each warehouse and shall pay for each license the fees established in § 32431 of this title.
History —Jan. 31, 2011, No. 1, § 5050.03, retroactive to Jan. 1, 2011. |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vi/chapter-1055/32554/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570)›Chapter 1055 - Licenses (§§ 32551 — 32570)›§ 32554 - Distilled sp... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1055 - Licenses (§§ 32551 — 32570) › § 32554 - Distilled spirit and alcoholic beverage wholesalers | Every wholesale dealer in distilled spirits, industrial alcohol, and alcoholic beverages shall obtain each year from the Secretary a license for each business, site, warehouse, or commercial establishment, and shall pay for each license the fees established in § 32431 of this title. The Secretary shall require the deal... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vi/chapter-1055/32555/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570)›Chapter 1055 - Licenses (§§ 32551 — 32570)›§ 32555 - Wholesale sa... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1055 - Licenses (§§ 32551 — 32570) › § 32555 - Wholesale sales from motor vehicles | Wholesale dealers in alcoholic beverages, wines, and beer who operate from motor vehicles shall obtain a license each year from the Secretary for each motor vehicle. They shall pay for each license the fees established in § 32431 of this title.
History —Jan. 31, 2011, No. 1, § 5050.05, retroactive to Jan. 1, 2011. |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vi/chapter-1055/32556/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570)›Chapter 1055 - Licenses (§§ 32551 — 32570)›§ 32556 - Alcoholic be... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1055 - Licenses (§§ 32551 — 32570) › § 32556 - Alcoholic beverage retailer | (a) Any person who is interested in being issued a retail dealer’s license shall file with the Secretary the appropriate application and shall meet the requirements, procedures, and rules established by the Secretary through regulations or any determination of a public nature that he/she issues to such effects.
(b) Ret... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vi/chapter-1055/32557/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570)›Chapter 1055 - Licenses (§§ 32551 — 32570)›§ 32557 - Limitation o... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1055 - Licenses (§§ 32551 — 32570) › § 32557 - Limitation on the exploitation of Category B and C license... | No person who holds a Category B or C license as an alcoholic beverage retail dealer shall allow the consumption of such beverages in his/her establishment or its vicinity.
History —Jan. 31, 2011, No. 1, § 5050.07, retroactive to Jan. 1, 2011. |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vi/chapter-1055/32558/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570)›Chapter 1055 - Licenses (§§ 32551 — 32570)›§ 32558 - Temporary re... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1055 - Licenses (§§ 32551 — 32570) › § 32558 - Temporary retail dealer licenses | The Secretary may issue temporary retail dealer licenses to temporary establishments, to be effective for the term and for the fees established for each license in § 32431 of this title.
History —Jan. 31, 2011, No. 1, § 5050.08, retroactive to Jan. 1, 2011. |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vi/chapter-1055/32559/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570)›Chapter 1055 - Licenses (§§ 32551 — 32570)›§ 32559 - Fees due dat... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1055 - Licenses (§§ 32551 — 32570) › § 32559 - Fees due date | The due dates for payment of the license fees established in this part are established in § 32431 of this title.
History —Jan. 31, 2011, No. 1, § 5050.09, retroactive to Jan. 1, 2011. |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vi/chapter-1055/32560/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570)›Chapter 1055 - Licenses (§§ 32551 — 32570)›§ 32560 - Licenses for... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1055 - Licenses (§§ 32551 — 32570) › § 32560 - Licenses for retailers in permanent locations | Category A, B, and C retail dealer licenses shall be issued solely for establishments located in permanent buildings and structures. This limitation shall not apply to franchised ships with a fixed itinerary engaged in the transportation of passengers through ports, lakes, and rivers in Puerto Rico.
History —Jan. 31, 2... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vi/chapter-1055/32561/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570)›Chapter 1055 - Licenses (§§ 32551 — 32570)›§ 32561 - Licenses for... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1055 - Licenses (§§ 32551 — 32570) › § 32561 - Licenses for retailers located less than one hundred (100)... | (a) The Secretary shall not issue new licenses to new businesses intending to engage in the retail sale of alcoholic beverages from sites located at a distance of less than one hundred (100) meters from a public or private school, a church or religious center, or a public or private facility for the rehabilitation of a... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vi/chapter-1055/32562/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570)›Chapter 1055 - Licenses (§§ 32551 — 32570)›§ 32562 - Establishmen... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1055 - Licenses (§§ 32551 — 32570) › § 32562 - Establishments that communicate to dwellings shall not be ... | The Secretary shall neither issue nor authorize the transfer of licenses for the wholesale or retail sale of alcoholic beverages to establishments or locations used as residences or that communicate directly with a residence through any opening.
History —Jan. 31, 2011, No. 1, § 5050.12, retroactive to Jan. 1, 2011. |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vi/chapter-1055/32563/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570)›Chapter 1055 - Licenses (§§ 32551 — 32570)›§ 32563 - Revocation o... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1055 - Licenses (§§ 32551 — 32570) › § 32563 - Revocation or denial to issue or renew a license for the r... | The issuance or renewal of a license for the retail sale of alcoholic beverages shall be revoked or denied if the natural or juridical person that holds said license operates or intends to operate an establishment for the retail sale of alcoholic beverages in conjunction with, or directly related to an establishment wh... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vi/chapter-1055/32564/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570)›Chapter 1055 - Licenses (§§ 32551 — 32570)›§ 32564 - Fees shall b... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1055 - Licenses (§§ 32551 — 32570) › § 32564 - Fees shall be paid before starting a taxed occupation | No person shall be engaged in or continue any business, trade, or occupation for which a license is required until the fees for such license are paid in the manner and time provided in § 32431 of this title.
History —Jan. 31, 2011, No. 1, § 5050.14, retroactive to Jan. 1, 2011. |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vi/chapter-1055/32565/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570)›Chapter 1055 - Licenses (§§ 32551 — 32570)›§ 32565 - Prohibition ... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1055 - Licenses (§§ 32551 — 32570) › § 32565 - Prohibition on the sale or donation of alcoholic beverages... | (a) No dealer shall sell or give alcoholic beverages to any person under eighteen (18) years of age, whether for personal use or the use of other persons, nor shall he/she employ any person younger than eighteen (18) years of age to sell alcoholic beverages.
(b) Every alcoholic beverage wholesaler or retailer shall req... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vi/chapter-1055/32566/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570)›Chapter 1055 - Licenses (§§ 32551 — 32570)›§ 32566 - Transfer of ... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1055 - Licenses (§§ 32551 — 32570) › § 32566 - Transfer of licenses and stock of alcoholic beverages | (a) Upon written application of the holder of a license required under this part, the Secretary may approve the authorization for the transfer of said license and the stock of alcoholic beverages to another site or building. The licenses required by this part shall not be transferred from one person to another.
(b) Whe... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vi/chapter-1055/32567/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570)›Chapter 1055 - Licenses (§§ 32551 — 32570)›§ 32567 - Transfer of ... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1055 - Licenses (§§ 32551 — 32570) › § 32567 - Transfer of licenses and stock of distilled spirits | The holder of a license required by this part shall not transfer said license or the stock of distilled spirits to another site or building without the prior authorization of the Secretary.
History —Jan. 31, 2011, No. 1, § 5050.17, retroactive to Jan. 1, 2011. |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vi/chapter-1055/32568/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570)›Chapter 1055 - Licenses (§§ 32551 — 32570)›§ 32568 - Persons who ... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1055 - Licenses (§§ 32551 — 32570) › § 32568 - Persons who shall not operate establishments where alcohol... | The Secretary may deny the issuance of wholesale or retail alcoholic beverage dealer licenses to convicted persons as established in §§ 33001 et seq. of this title, or to those whose license has been revoked. The Secretary may deny the issuance of a wholesale or retail dealer license for distilled spirits or alcoholic ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vi/chapter-1055/32569/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570)›Chapter 1055 - Licenses (§§ 32551 — 32570)›§ 32569 - Documents an... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1055 - Licenses (§§ 32551 — 32570) › § 32569 - Documents and reports not subject to inspection | Documents related to the payment of taxes and license fees; reports on the production, import, and distribution of alcoholic beverages, and documents referring to the approval, denial, and revocation of permits and licenses shall be filed in the Department of the Treasury and shall be deemed as public documents, but th... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vi/chapter-1055/32570/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570)›Chapter 1055 - Licenses (§§ 32551 — 32570)›§ 32570 - Cancellation... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1055 - Licenses (§§ 32551 — 32570) › § 32570 - Cancellation of licenses | The holder of any license who ceases to carry out the activities for which said license was obtained shall request the cancellation thereof to the Secretary and shall surrender the license certificate within thirty (30) days following the cease of the activities.
History —Jan. 31, 2011, No. 1, § 5050.20, retroactive to... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vii/chapter-1061/33001/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423)›Chapter 1... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1061 - Deficiency Assessment and Collection (§§ 3... | (a) Taxes. — For purposes of this part, and unless otherwise provided in this Code, the term “taxes” means any taxes, license fees, or levy provided in Parts II, III, IV, V, and VI of this subtitle.
(b) Deficiency. — As used in this Code in connection with taxes imposed by any part of the Code, the term “deficiency” me... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vii/chapter-1061/33002/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423)›Chapter 1... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1061 - Deficiency Assessment and Collection (§§ 3... | (a) Notice of deficiency and taxpayer resources.—
(1) Reconsideration and administrative hearing.—
(A) If, in the case of any taxpayer, the Secretary were to determine that there is a deficiency in connection with the taxes imposed by any part of this Code, the Secretary shall notify the taxpayer about such deficiency ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vii/chapter-1061/33003/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423)›Chapter 1... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1061 - Deficiency Assessment and Collection (§§ 3... | (a) Power to assess. — If the Secretary believes that the assessment or collection of a deficiency is in jeopardy due to delay, he/she shall immediately assess such deficiency together with any interest, additional amounts, or additions to taxes imposed by this part and shall issue notice and demand for payment thereof... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vii/chapter-1061/33004/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423)›Chapter 1... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1061 - Deficiency Assessment and Collection (§§ 3... | (a) In general. — Upon filing bankruptcy or upon assigning a receiver for any taxpayer at any court proceeding, any deficiency (plus interest, additional amounts, or additions to taxes imposed by this Code) determined by the Secretary in connection with any taxes imposed by this Code on the taxpayer shall be, notwithst... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vii/chapter-1061/33005/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423)›Chapter 1... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1061 - Deficiency Assessment and Collection (§§ 3... | (a) General rule.—
(1) Except as provided for in §§ 33005 and 33331 of this title, the amount of taxes or levies set forth under any part of this Code shall be assessed within four (4) years after the date the tax return or declaration was filed, and no court proceedings without assessment for the collection of such ta... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vii/chapter-1061/33006/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423)›Chapter 1... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1061 - Deficiency Assessment and Collection (§§ 3... | (a) False tax return or statement or absence of tax return or statement. — As for tax returns or statements required under any part of this Code that have been filed falsely or fraudulently with the intent to evade taxes, or when there is failure to file tax returns or statements, such taxes may be assessed or court pr... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vii/chapter-1061/33007/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423)›Chapter 1... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1061 - Deficiency Assessment and Collection (§§ 3... | The prescriptive term established in §§ 33005 or 33006 of this title for the assessment and for filing of demand for payment proceedings or court proceedings for collection in connection with any deficiency, shall be interrupted after mailing the notice concerning the final determination established in § 33002(a) of th... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vii/chapter-1062/subchapter-a/33021/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423)›Chapter 1... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1062 - Payments in Excess (§§ 33021 — 33063) › Su... | If the taxpayer has paid as taxes or as an installment thereof, an amount in excess of the amount determined as the correct amount for such taxes or installment, such payment in excess shall be credited against any unpaid taxes or installments, if any. If the amount already paid, whether payable in installments or not,... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vii/chapter-1062/subchapter-a/33022/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423)›Chapter 1... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1062 - Payments in Excess (§§ 33021 — 33063) › Su... | (a) Authorization. —
(1) Payment in excess. — When a payment in excess of any taxes imposed by §§ 30041 and 31001 et seq. of this title has been made, the amount of such payment in excess shall be credited, by request of the taxpayer or on the initiative of the Secretary, for which no request to that effect shall be ne... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vii/chapter-1062/subchapter-b/33031/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423)›Chapter 1... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1062 - Payments in Excess (§§ 33021 — 33063) › Su... | (a) When a taxpayer believes that he/she has paid or has been charged unduly or in excess of the owed amount of taxes imposed by §§ 31601 et seq. of this title, he/she may make a written request to the Secretary for a refund or credit on such amount within such term and pursuant to the proceedings established in this p... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vii/chapter-1062/subchapter-b/33032/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423)›Chapter 1... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1062 - Payments in Excess (§§ 33021 — 33063) › Su... | Any person who wishes to be granted a refund or a credit for all or part of the excise taxes paid on any exempt item under §§ 31601 et seq. of this title shall submit a request for credit or refund, together with any documents required by the Secretary, within one hundred eighty (180) days following the date the items ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vii/chapter-1062/subchapter-c/33041/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423)›Chapter 1... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1062 - Payments in Excess (§§ 33021 — 33063) › Su... | (a) The Secretary is hereby authorized to grant to wholesale manufacturers and dealers a credit for taxes paid by them on spirits and alcoholic beverages of which they shall dispose in the way and manner specified in §§ 32441 and 32453 of this title.
(b) In cases in which the Secretary totally or partially denies a req... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vii/chapter-1062/subchapter-c/33042/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423)›Chapter 1... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1062 - Payments in Excess (§§ 33021 — 33063) › Su... | (a) Loss by reason of force majeure, vandalism or willful damage sustained in Puerto Rico. — The Secretary shall refund, pursuant to the laws in effect, without interest, to the distiller, rectifier, manufacturer, importer, or introduction dealer, those amounts paid in Puerto Rico by reason of the taxes imposed by §§ 3... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vii/chapter-1062/subchapter-c/33043/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423)›Chapter 1... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1062 - Payments in Excess (§§ 33021 — 33063) › Su... | (a) The Secretary is hereby authorized to refund license fees unlawfully or unduly collected or collected in excess of the proper amount and to issue, revoke, or suspend licenses specified in §§ 32401 et seq. of this title.
(b) The Secretary may revoke the license of any person who fails to meet any of the requirements... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vii/chapter-1062/subchapter-c/33044/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423)›Chapter 1... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1062 - Payments in Excess (§§ 33021 — 33063) › Su... | The Secretary shall be empowered to charge any distiller, rectifier, manufacturer, or dealer, or to grant them credit for any differences that may arise from investigations and liquidations in the manner that he/she may deem convenient and appropriate.
History —Jan. 31, 2011, No. 1, § 6023.04, retroactive to Jan. 1, 20... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vii/chapter-1062/subchapter-d/33051/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423)›Chapter 1... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1062 - Payments in Excess (§§ 33021 — 33063) › Su... | The Secretary is hereby authorized to refund license fees provided in §§ 31601 et seq. of this title which have been unlawfully or unduly charged, or charged in excess of the proper amount, pursuant to the provisions of §§ 261 and 262 of this title. The provisions of § 33061 of this title shall apply to total or partia... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vii/chapter-1062/subchapter-e/33061/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423)›Chapter 1... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1062 - Payments in Excess (§§ 33021 — 33063) › Su... | (a) General rule. —
(1) If a credit or refund claim in connection with any taxes imposed by this Code which was filed by a taxpayer is totally or partially denied by the Secretary, he/she shall notify so to the taxpayer via certified mail, and the taxpayer may resort against such denial before the Court of First Instan... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vii/chapter-1062/subchapter-e/33062/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423)›Chapter 1... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1062 - Payments in Excess (§§ 33021 — 33063) › Su... | (a) If the Court of Appeals determines that no deficiency exists and determines, further, that the taxpayer has made a payment in excess of taxes regarding the taxable year in connection with which the deficiency was determined by the Secretary, or if the court should determine that a deficiency exists, but that the ta... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vii/chapter-1062/subchapter-e/33063/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423)›Chapter 1... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1062 - Payments in Excess (§§ 33021 — 33063) › Su... | (a) Credits or refunds granted administratively or judicially under this part shall earn interest at an annual rate of six percent (6%), computed from the date of payment of the taxes related to the credit or refund and until a date that precedes the date of the refund check by not more than thirty (30) days or, in the... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vii/chapter-1063/33071/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423)›Chapter 1... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1063 - Interest, Penalties, and Additions to Taxe... | Interest on the amount determined as a deficiency shall be assessed simultaneously with the deficiency, shall be paid upon notice and demand of the Secretary, and shall be collected as part of the taxes, at an annual rate of ten percent (10%), from the date prescribed for payment of taxes until the date the deficiency ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vii/chapter-1063/33072/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423)›Chapter 1... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1063 - Interest, Penalties, and Additions to Taxe... | (a) Taxes determined by taxpayer. —
(1) General rule. — When the amount determined by the taxpayer to be the taxes imposed by any part of this Code, or any installment thereof, or any portion of such amount or installment, is not paid not later than the date prescribed for payment, interest on the unpaid amount shall b... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vii/chapter-1063/33073/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423)›Chapter 1... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1063 - Interest, Penalties, and Additions to Taxe... | (a) Substantial undervaluation or negligence.—
(1) If any portion of any deficiency is the result of:
(A) Negligence or intentional disregard for rules and regulations;
(B) a substantial undervaluation of income taxes;
(C) a statement of a valuation of a property that is substantially incorrect;
(D) a substantial overv... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vii/chapter-1063/33074/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423)›Chapter 1... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1063 - Interest, Penalties, and Additions to Taxe... | (a) If the term to pay the amount determined as taxes by the taxpayer, or any installment thereof, is extended under the authority of §§ 30257(c), 31128, 31129 or § 31751, all of them of this title, interest thereon shall be charged as part of such amount, at an annual rate of ten percent (10%), starting from the date ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vii/chapter-1063/33075/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423)›Chapter 1... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1063 - Interest, Penalties, and Additions to Taxe... | (a) If the term to pay any part of a deficiency is extended, interest on such part of the deficiency for which the date of payment has been thus extended shall be charged as part of the taxes at an annual rate of ten percent (10%), for the term of the time extension, and no other interest shall be charged on such part ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vii/chapter-1063/33076/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423)›Chapter 1... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1063 - Interest, Penalties, and Additions to Taxe... | (a) Interest and surcharges. —
(1) As for amounts collected in § 33003(f) of this title, interest shall be charged together with such amount and as part of the taxes, at an annual rate of ten percent (10%) on such amount, from the date of notice concerning the assessment in § 33003(a) of this title to the date of notic... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vii/chapter-1063/33077/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423)›Chapter 1... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1063 - Interest, Penalties, and Additions to Taxe... | (a) The Secretary may, at his/her judgment and discretion, release a taxpayer from surcharges and interest established in § 33072 of this title as pertains to taxes imposed under §§ 31601 et seq. or §§ 32001 et seq. of this title, and he/she may fix a new date of payment under the following circumstances:
(1) When, wit... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-vii/chapter-1063/33078/ | 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 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423)›Chapter 1... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1063 - Interest, Penalties, and Additions to Taxe... | (a) In general. — The Secretary shall exempt any portion of any penalty or addition to taxes, license fees, or levies imposed under Parts II, III, IV, V or VI of this subtitle that may be attributable to faulty information or advice furnished in writing to the taxpayer by an officer or employee of the Department acting... |
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.