reglab/statecodes huggingface dataset:
2023 Laws of Puerto Rico › TITLE TWENTY-THREE - Public Planning and Development (§§ 1 — 11273) › PART II - Economic Development (§§ 231-241 — 695i) › Chapter 32 - Port of Ponce Authority (§§ 541 — 547) › § 546 - Amendment to the franchise granted by the Executive Council to the Municipality of Ponce for municipal docks

The franchise previously granted to the Municipality of Ponce by the now-defunct Executive Council to operate port facilities in that municipality is hereby amended, as a matter of law, Provided, however, That the Puerto Rico Public Service Commission, as the successor of the now-defunct Executive Council, recognizes under the franchise granted to Ponce that the same shall be exercised indistinctly by the municipality, by itself, or through the Authority created by virtue of this chapter.
The powers and authorities conferred to the Authority shall be liberally construed in order to achieve the purposes of this chapter. Once this chapter has been adopted by the Municipality of Ponce, said franchise shall be amended in full by the provisions contained herein; therefore, the provisions of this chapter shall prevail with respect to the power and authorities that the created Authority shall have over its operations and those that are developed in the area of the Port of Ponce or the Rafael “Churumba” Cordero-Santiago Port of the Americas. It is also hereby established that any provision set forth in the franchise against the operation of the municipal docks of Ponce is hereby rendered ineffective.
The creation of the Port of Ponce Authority does not require nor means that the Municipality shall relinquish the franchise previously granted thereto for the operation of the port facilities. Such franchise shall be understood as recognized by and delegated to this Authority; Provided, however, That the franchise may not be limited, altered, or amended without the previous consent of the Port of Ponce Authority itself and the Autonomous Municipality of Ponce.
History —Dec. 12, 2011, No. 240, § 7.
2023 Laws of Puerto Rico › TITLE TWENTY-THREE - Public Planning and Development (§§ 1 — 11273) › PART II - Economic Development (§§ 231-241 — 695i) › Chapter 32 - Port of Ponce Authority (§§ 541 — 547) › § 547 - Rules for the interpretation of this chapter with respect to other laws

If the provisions of this chapter are inconsistent with the provisions of any other laws enacted by the Legislative Assembly of Puerto Rico, the provisions of this chapter shall prevail, and no other previously or subsequently enacted law regulating the administration of the Central Government or any part, office, bureau, department, commission, instrumentality, municipality, branch, agent, officer, or employee thereof shall be construed to apply to the Port of Ponce Authority, except as otherwise specifically provided. All issues and business of the Port of Ponce Authority shall be managed pursuant to the provisions of this chapter, and said Authority shall retain all those powers, authorities, and prerogatives granted to the Port of the Americas Authority by virtue of §§ 2901 et seq. of this title.
History —Dec. 12, 2011, No. 240, § 8.
2023 Laws of Puerto Rico › TITLE TWENTY-THREE - Public Planning and Development (§§ 1 — 11273) › PART II - Economic Development (§§ 231-241 — 695i) › Chapter 33 - Port Commission of Mayagüez (§§ 551 — 568) › § 551 - Short title

The short title of this chapter shall be the “Mayagüez Port Commission Act”.
History —May 18, 1959, No. 10, p. 46, § 1.
2023 Laws of Puerto Rico › TITLE TWENTY-THREE - Public Planning and Development (§§ 1 — 11273) › PART II - Economic Development (§§ 231-241 — 695i) › Chapter 33 - Port Commission of Mayagüez (§§ 551 — 568) › § 552 - Definitions

The following terms, whenever used or referred to in this chapter, have the following meanings, except where the context clearly indicates otherwise:
(a) Port Commission. — Means the Mayagüez Port Commission created pursuant to § 553 of this title.
(b) Bonds. — Means the bonds, interim bonds, refunding bonds, obligations, debentures, notes, interim notes, receipts or certificates, notes payable or other evidences of indebtedness of the Port Commission which are not obligations incurred in the normal course of its current expenses.
(c) Businesses. — Means any property, whether real, personal or mixed, owned, managed, controlled or used by the Port Commission, or intended to be owned, operated, managed, controlled or used, in connection with any of its activities, including, but without limitation, projects consisting of one (1) or more ports, quays, docks, retaining walls, basins, dams, vehicle roads, rails, piping, buildings, warehouses, or other facilities necessary or expedient for accommodating boats and other vessels with their freight and passengers.
History —May 18, 1959, No. 10, p. 46, § 18.
2023 Laws of Puerto Rico › TITLE TWENTY-THREE - Public Planning and Development (§§ 1 — 11273) › PART II - Economic Development (§§ 231-241 — 695i) › Chapter 33 - Port Commission of Mayagüez (§§ 551 — 568) › § 553 - Creation

There is hereby created in the municipality of Mayagüez a public body corporate and politic to be known as the “Mayagüez Port Commission”. This Commission shall not begin operations until the government of the Municipality of Mayagüez so resolves through resolution to that effect, to be approved by the Governor. The said resolution shall:
(1) Determine such municipal property as shall be under the jurisdiction of the Port Commission, and authorize and direct the granting of such property to the Port Commission.
(2) Determine such property of the Commonwealth as shall be under the jurisdiction of the Port Commission, and set the appropriate terms and conditions for such acquisition.
(3) Determine the need for, and the consent of the municipality to, the cancellation of any franchise previously granted to the municipality for the operation of the port facilities.
Upon the approval of such resolution as above provided the title to the properties described in the resolution shall be conveyed to the Port Commission, and any franchise described in said resolution shall be considered extinguished. In any suit, action or proceeding involving the validity of or compliance with or bearing any relation to any contract of said Commission, the latter shall be deemed conclusively to have been established and authorized to do business and exercise its powers pursuant to this chapter as soon as it is proven that the governing body has adopted a resolution declaring the need for such Port Commission.
History —May 18, 1959, No. 10, p. 46, § 2.
2023 Laws of Puerto Rico › TITLE TWENTY-THREE - Public Planning and Development (§§ 1 — 11273) › PART II - Economic Development (§§ 231-241 — 695i) › Chapter 33 - Port Commission of Mayagüez (§§ 551 — 568) › § 554 - Board of Commissioners; general manager; powers

The powers of the Port Commission shall be exercised by a Board of Commissioners consisting of five (5) members. Upon the approval of the resolution, as provided in § 553 of this title, the Mayor shall designate the Board of Commissioners. The first five (5) commissioners appointed shall hold office for terms of one (1), two (2), three (3), four (4) and five (5) years, respectively, from the date of their designation; but subsequently, the commissioners shall be appointed to hold office for a term of five (5) years. Vacancies shall be filled by the mayor through appointments for the unexpired term; Provided, That all commissioners shall hold office until their successors have been appointed and qualified. Three (3) commissioners shall constitute a quorum, except that any decision of the Commission shall have at least the affirmative vote of three (3) commissioners. The Board of Commissioners shall designate a chairman from among its members and may, also, adopt, amend or repeal bylaws and other regulations of the Port Commission not in conflict with this chapter or other acts, providing for the administration of the Port Commission. The members of the Commission shall be entitled to a per diem of twenty-five dollars ($25) for each day’s attendance at the meetings and, in addition, to a refund of traveling expenses incurred on official business.
Inefficiency or neglect of duty or malfeasance in office shall be ground for the mayor to remove a commissioner; but no commissioner may be removed unless he has been given an opportunity to defend himself personally or through counsel. When the charges are preferred by a person other than the mayor, it shall be the latter who shall have the power to hold the hearing and decide thereon. When the charges are preferred by the mayor, it shall be the Court of First Instance that shall take cognizance thereof and decide thereon. In all cases the commissioners shall have the right to appeal to the Supreme Court of Puerto Rico. In case of the removal of a commissioner the record of the proceedings shall be filed, along with the charges and findings thereon, in the office where the appointment of such commissioner is filed.
The Board of Commissioners shall designate a General Manager for such a term and at such compensation as the Board may deem proper. The General Manager shall be in charge of the general supervision of all matters appertaining to the Port Commission and shall have the powers specified in the Commission’s bylaws.
History —May 18, 1959, No. 10, p. 46, § 3.
2023 Laws of Puerto Rico › TITLE TWENTY-THREE - Public Planning and Development (§§ 1 — 11273) › PART II - Economic Development (§§ 231-241 — 695i) › Chapter 33 - Port Commission of Mayagüez (§§ 551 — 568) › § 556 - Deposit of funds; accounts

All funds and other securities of the Port Commission shall be deposited with qualified depositories accepted for funds of the Commonwealth Government but shall be kept in a separate account or accounts in the name of the Port Commission. The Controller or his representative shall from time to time examine the accounts and books of the Port Commission, including its receipts, disbursements, contracts, leases, sinking funds, investments and any other matters relating to its financial condition, and shall report thereon to the Governor and the Legislature.
History —May 18, 1959, No. 10, p. 46, § 5.
2023 Laws of Puerto Rico › TITLE TWENTY-THREE - Public Planning and Development (§§ 1 — 11273) › PART II - Economic Development (§§ 231-241 — 695i) › Chapter 33 - Port Commission of Mayagüez (§§ 551 — 568) › § 557 - Purchase of property

Upon application of the Port Commission the Governor or the Secretary of Transportation and Public Works shall have power to purchase, either by agreement or by the exercise of the right of eminent domain or through any other lawful means title in the name and on behalf of the Commonwealth to any property or interest therein which the Port Commission shall deem necessary or convenient for its purposes. The Port Commission may make available to said officers in advance such funds as may be needed for the payment of said property, and, upon acquisition thereof, may reimburse the Commonwealth Government for any amount paid that shall not have been previously advanced. Upon such reimbursement to the Commonwealth Government, or, if the total cost or price has been previously advanced by the Port Commission, within such reasonable period as shall be determined by the Governor, the title to property so acquired shall pass to the Port Commission. The Secretary of Transportation and Public Works may, with the approval of the Governor, make such arrangements as he may deem appropriate for the operation and control of said property by the Port Commission in behalf of the Commonwealth Government during the period intervening before said title has passed to the Port Commission. The power hereby conferred shall not limit or restrict in any manner or to any extent the power of the Port Commission itself to acquire property. The title to any property of the Commonwealth heretofore or hereafter acquired, and which shall be considered necessary or convenient for the purposes of the Port Commission, may be transferred to the Port Commission by the official in charge of said property or having the custody thereof, upon such terms and conditions as shall be determined by the Governor.
History —May 18, 1959, No. 10, p. 46, § 6.
2023 Laws of Puerto Rico › TITLE TWENTY-THREE - Public Planning and Development (§§ 1 — 11273) › PART II - Economic Development (§§ 231-241 — 695i) › Chapter 33 - Port Commission of Mayagüez (§§ 551 — 568) › § 558 - Conveyance of municipal property; rights as to streets, highways

The municipality of Mayagüez and the public instrumentalities of the Commonwealth are, any other provision of law to the contrary notwithstanding, authorized to acquire, grant and convey to the Port Commission, upon its request and with or without consideration, any property, moneys or interest therein (including property already devoted to public use) which the Port Commission may deem necessary or convenient to effectuate the purposes of the Port Commission. The Port Commission shall have the right and power to construct or place any part or parts of any of its undertakings across, in, over, under, through or along any street, public highway, or any lands which are now or may hereafter be the property of the Commonwealth Government or the municipality of Mayagüez, upon obtaining the necessary permits therefor pursuant to § 22 of Act No. 213 of 1942. The Port Commission shall restore any such street, highway, or lands, as similar as possible to their condition or state at the beginning of the work, and shall not use the same in a manner that will unnecessarily impair their usefulness.
History —May 18, 1959, No. 10, p. 46, § 7.
2023 Laws of Puerto Rico › TITLE TWENTY-THREE - Public Planning and Development (§§ 1 — 11273) › PART II - Economic Development (§§ 231-241 — 695i) › Chapter 33 - Port Commission of Mayagüez (§§ 551 — 568) › § 559 - Contracts

All purchases and contracts for supplies or services, except for personal services, made by the Port Commission, including contracts for the construction of works of the Port Commission, shall be made after call for bids through publications or proposals by mail sufficiently in advance of the opening of the bids for the Port Commission to secure appropriate notice and opportunity for competition; Provided, That where the estimated necessary expense in connection with the purchase or work does not exceed one thousand dollars ($1,000), the same may be carried out without call for bids. No call for bids shall be required, however, when:
(1) An emergency requires immediate delivery of the materials, supplies, equipment, or performance of the services; or
(2) repair parts, accessories, or supplemental equipment or services are required for supplies or services previously furnished or contracted for;
(3) professional or expert services or work are required and the Port Commission shall deem it best in the interest of good administration that contracts therefor be made without such call for bids; or
(4) prices are noncompetitive because there is only one source of supply or because they are regulated by law; in any such case the purchase of materials, supplies, and equipment, or procurement of such services, may be made on the open market in the manner usual in commercial practice. In the comparison of bids and the making of awards, due consideration shall be given to such factors (in addition to whether the bidder has complied with the specifications) as the bidder’s ability to perform construction work of the kind involved in the contract under consideration; the relative quality and adaptability of materials, supplies, equipment, or services; the bidder’s financial responsibility, skill, experience, record of integrity in dealing, and ability to furnish repair and maintenance services; and the time of delivery or performance offered. The Port Commission may prescribe rules and regulations for the submission of bids.
History —May 18, 1959, No. 10, p. 46, § 8.
2023 Laws of Puerto Rico › TITLE TWENTY-THREE - Public Planning and Development (§§ 1 — 11273) › PART II - Economic Development (§§ 231-241 — 695i) › Chapter 33 - Port Commission of Mayagüez (§§ 551 — 568) › § 562 - Actions by bondholders

(a) Subject to any contractual limitations binding upon the holders of any issue of bonds, or trustee therefor, including but not limited to the restriction of the exercise of any remedy to a specified proportion or percentage of such holders, any bondholder, or trustee therefor, shall have the right and power, for the equal benefit and protection of all bondholders similarly situated:
(1) By mandamus or other suit, action, or proceeding at law or in equity to enforce his rights against the Board of Commissioners and the Port Commission, its officers, agents, and employees to perform and carry out its and their duties and obligations under this chapter and its and their covenants and agreements with bondholders;
(2) by action or suit in equity to require the Board of Commissioners and the Port Commission to account as if they were the trustees of an express trust;
(3) by action or suit in equity to enjoin any acts or things which may be unlawful or in violation of the rights of the bondholders;
(4) to bring suit upon the bonds.
(b) No remedy conferred by this chapter upon any bondholder, or any trustee therefor, is intended to be exclusive of any other remedy, and may be exercised without exhausting and without regard to any other remedy conferred by this chapter or any other act. No waiver of any default or breach of duty or contract, whether by any bondholder, or any trustee therefor, shall extend to or shall affect any subsequent default or breach of duty or contract or shall impair any rights or remedies thereon. No delay or omission of any bondholder or any trustee therefor to exercise any right or power accruing upon default shall impair any such right or power or shall be construed to be a waiver of any such default or acquiescence therein. Every substantive right and every remedy conferred upon the bondholders may be enforced or exercised from time to time and as often as may be deemed expedient. In case any suit, action, or proceeding to enforce any right or exercise any remedy shall be brought or taken and then discontinued or abandoned, or shall be determined adversely to the bondholder, or any trustee therefor, then and in every such case the Port Commission and such bondholder, or such trustee, shall be restored to their former positions and rights and remedies as if no such suit, action, or proceeding had been brought or taken.
History —May 18, 1959, No. 10, p. 46, § 11.
2023 Laws of Puerto Rico › TITLE TWENTY-THREE - Public Planning and Development (§§ 1 — 11273) › PART II - Economic Development (§§ 231-241 — 695i) › Chapter 33 - Port Commission of Mayagüez (§§ 551 — 568) › § 563 - Financial statements; reports

The Port Commission shall submit to the mayor and to the Governor, as soon as practicable after the close of each fiscal year, but prior to the end of the calendar year:
(1) A financial statement and complete report of the business of the Port Commission for the preceding fiscal year, and
(2) a complete report on the status and progress of all its undertakings and activities since the creation of the Port Commission or the date of its last such report.
The Port Commission shall also submit, at such other times as may be required, official reports of its business and activities under this chapter.
History —May 18, 1959, No. 10, p. 46, § 12.
2023 Laws of Puerto Rico › TITLE TWENTY-THREE - Public Planning and Development (§§ 1 — 11273) › PART II - Economic Development (§§ 231-241 — 695i) › Chapter 33 - Port Commission of Mayagüez (§§ 551 — 568) › § 564 - Tax, fee, tariff exemptions

It is hereby found and declared that the purposes for which the Port Commission is created and shall exercise its powers are the promotion of the general welfare and the development of commerce and prosperity, which are all public purposes for the benefit of the people of the Commonwealth of Puerto Rico, and, therefore, the Commission shall not be required to pay taxes, excises or assessments on any of the property acquired by it or under its jurisdiction, control, possession and supervision, or on its activities in the operation and maintenance of any undertaking, or on the income derived from any of its undertakings and activities.
The Commission shall also be exempt from the payment of all kinds of fees, tariffs and taxes heretofore or hereafter required by law for the processing of judicial proceedings, the issuance of certificates in all offices and dependencies of the Commonwealth of Puerto Rico, and for the execution of public documents and their registration in any public register of Puerto Rico.
In order to facilitate the procurement of funds by the Commission to enable it to carry out its corporate purposes, the bonds issued by the Commission and the income therefrom shall be and remain at all times exempt from the payment of income tax.
History —May 18, 1959, No. 10, p. 46, § 13.
2023 Laws of Puerto Rico › TITLE TWENTY-THREE - Public Planning and Development (§§ 1 — 11273) › PART II - Economic Development (§§ 231-241 — 695i) › Chapter 33 - Port Commission of Mayagüez (§§ 551 — 568) › § 565 - Public utility

For the purposes of §§ 555(h) and 557 of this title, all works, projects and property, and their accessories, which the Port Commission may deem necessary and convenient to use in carrying out the purposes expressed in this chapter, are hereby declared of public utility.
History —May 18, 1959, No. 10, p. 46, § 14.
2023 Laws of Puerto Rico › TITLE TWENTY-THREE - Public Planning and Development (§§ 1 — 11273) › PART II - Economic Development (§§ 231-241 — 695i) › Chapter 33 - Port Commission of Mayagüez (§§ 551 — 568) › § 566 - Commonwealth pledge

The Commonwealth does hereby pledge to, and agree with, any person, firm or corporation, or any federal, Commonwealth or state agency, subscribing to or acquiring bonds of the Port Commission to finance in whole or in part any undertaking or any part thereof, that it will not limit or restrict the rights or powers hereby vested in the Port Commission until all such bonds at any time issued, together with the interest thereon, are fully met and discharged. The Commonwealth does further pledge to, and agree with, any federal agency that in the event that any federal agency shall construct, extend, improve or enlarge, or contribute any funds for the construction, extension, improvement or enlargement of, any project of the Port Commission or any portion thereof, the Commonwealth Government will not alter or limit the rights or powers of the Port Commission in any manner which would be inconsistent with the continued maintenance and operation of the said project or the extension, improvement or enlargement thereof, or which would be inconsistent with the due performance of any agreements between the Port Commission and any such federal agency; and the Port Commission shall continue to have and may exercise all rights and powers herein granted so long as the same shall be necessary or desirable for the carrying out of the purposes of this chapter and the purpose of any federal agency in constructing, extending, improving or enlarging, or contributing funds for the construction, extension, improvement or enlargement of said project or any portion thereof.
History —May 18, 1959, No. 10, p. 46, § 15.
2023 Laws of Puerto Rico › TITLE TWENTY-THREE - Public Planning and Development (§§ 1 — 11273) › PART II - Economic Development (§§ 231-241 — 695i) › Chapter 33 - Port Commission of Mayagüez (§§ 551 — 568) › § 567 - Injunctions

An injunction shall not be granted to prevent the application of this chapter or any part thereof.
History —May 18, 1959, No. 10, p. 46, § 16.
2023 Laws of Puerto Rico › TITLE TWENTY-THREE - Public Planning and Development (§§ 1 — 11273) › PART II - Economic Development (§§ 231-241 — 695i) › Chapter 33 - Port Commission of Mayagüez (§§ 551 — 568) › § 568 - Construction with other laws

Insofar as the provisions of this chapter are inconsistent with the provisions of any other act of the Legislature the provisions of this chapter shall be controlling and no law heretofore or hereafter enacted to govern the administration of the Commonwealth or any parts, offices, bureaus, departments, commissions, dependencies, municipalities, branches, agents, officers, or employees thereof, shall be construed to apply to the Port Commission unless so specifically provided, but the affairs and business of the Port Commission shall be administered as provided in this chapter; Provided, however, That any or all the permanent employees of the Port Commission may, by resolution approved by its Board of Commissioners, partly or totally join the Employees Retirement System of the Commonwealth Government of Puerto Rico and its instrumentalities, created by §§ 761—788 of Title 3.
History —May 18, 1959, No. 10, p. 46, § 17.
2023 Laws of Puerto Rico › TITLE TWENTY-THREE - Public Planning and Development (§§ 1 — 11273) › PART II - Economic Development (§§ 231-241 — 695i) › Chapter 34 - Act for the Development of the Film Industry (§§ 571-577a — 577a) › Subchapter I - General Application Clauses (§§ 571-577a — 571c) › § 571a - Application

This chapter shall apply to all film projects or infrastructure projects that meet the requirements thereof. Nothing provided herein shall prevent the development of a film project or an infrastructure project that does not meet the requirements of this chapter, but in said case, the project and the persons and entities connected to it, shall not enjoy the tax benefits granted by the chapter. A film or infrastructure project may be covered under the tax benefits conferred by this chapter whether or not it has been granted tax credits.
History —Dec. 24, 1999, No. 362, § 3.
2023 Laws of Puerto Rico › TITLE TWENTY-THREE - Public Planning and Development (§§ 1 — 11273) › PART II - Economic Development (§§ 231-241 — 695i) › Chapter 34 - Act for the Development of the Film Industry (§§ 571-577a — 577a) › Subchapter I - General Application Clauses (§§ 571-577a — 571c) › § 571b - Relation to other acts

(a) In case of a discrepancy between a provision of this chapter and one of another statute, this chapter shall prevail.
(b) A film project or infrastructure project may combine the provisions of this chapter with those of any other statute, including, but without it being understood as a limitation, the benefits of §§ 8630—8658 of Title 13 or the benefits of §§ 10101 et seq. of Title 13, known as the “Puerto Rico Tax Incentives Act of 1998”, or other laws subsequent to these. Nevertheless, if the film project or the infrastructure project avails itself of the benefits provided by the provisions of this chapter, its provisions shall prevail over those of any other statute, in case of discrepancy or duplication between them. However, the tax provisions of this chapter shall not be used together with those of other laws that foster the investment of capital through the granting of tax credits similar to those granted herein. If the film project or the infrastructure project chooses to avail itself of the provisions of this chapter, it shall only have the available tax credits granted in this chapter.
History —Dec. 24, 1999, No. 362, § 4; May 4, 2007, No. 41, § 1.
2023 Laws of Puerto Rico › TITLE TWENTY-THREE - Public Planning and Development (§§ 1 — 11273) › PART II - Economic Development (§§ 231-241 — 695i) › Chapter 34 - Act for the Development of the Film Industry (§§ 571-577a — 577a) › Subchapter I - General Application Clauses (§§ 571-577a — 571c) › § 571c - Definitions

When used as proper names, the following words, as used in this chapter, shall have the meaning indicated below:
(a) Code. — Shall mean §§ 8006 et seq. of Title 13, known as the “Puerto Rico Internal Revenue Code of 1994”.
(b) Commissioner. — Shall mean the Executive Director of the Puerto Rico Motion Picture Arts, Sciences and Industry Development Corporation.
(c) Accountant. — Shall mean a certified public accountant licensed to practice said profession in Puerto Rico, contracted by the Commissioner to carry out the functions assigned by this chapter.
(d) Motion Picture Corporation. — Means the Puerto Rico Motion Picture Arts, Sciences and Industry Development Corporation.
(e) Film entity. — Shall mean the juridical person or entity engaged in or responsible for administering, propitiating [sic], promoting, or developing a film project or infrastructure project.
(f) Specialized equipment. — Shall mean the equipment needed for the exclusive use of a film project or infrastructure project.
(g) Bond. — Shall mean the assurance of a bonding company to the effect that a film project or infrastructure project shall be completed within the proposed term and parameters. In the case of film projects, the bond shall mean a “completion bond”; in the case of infrastructure projects, the bond shall mean a “payment and performance bond”.
(h) License. — Shall mean the permit granted by the Commissioner to a film entity to carry out a film project or an infrastructure project.
(i) Budget. — Shall mean the itemization of the sums to be paid to the residents of Puerto Rico necessary for developing a film project or an infrastructure project that is submitted for the consideration of the Commissioner together with the application for a license.
(j) Television programs. — Means all types of television programs, including, but not limited to, soap operas, mini-series, talk shows, news programs, game shows and entertainment programs, sitcoms, children’s programs and variety shows.
(k) Film project. — Shall mean one (1) or more of the activities contemplated in § 573 of this title.
(l) Infrastructure project. — Shall mean one (1) or more of the activities contemplated in § 574 of this title.
(m) Resident of Puerto Rico. — Shall mean:
(1) In the case of a natural person, one who meets the requirements set forth in § 8697(a)(25) of Title 13.
(2) In the case of a juridical person, that which derives not less than eighty percent (80%) of its gross income from sources in Puerto Rico following the rules to determine sources of income contained in § 8523 of Title 13.
(n) Secretary or Secretary of the Treasury. — Shall mean the Secretary of the Treasury of Puerto Rico.
History —Dec. 24, 1999, No. 362, § 5; Aug. 17, 2001, No. 121, § 9.01; May 4, 2007, No. 41, § 2; July 15, 2008, No. 110, § 1.
2023 Laws of Puerto Rico › TITLE TWENTY-THREE - Public Planning and Development (§§ 1 — 11273) › PART II - Economic Development (§§ 231-241 — 695i) › Chapter 34 - Act for the Development of the Film Industry (§§ 571-577a — 577a) › Subchapter II - Administration (§§ 572 — 572c) › § 572 - License

(a) To avail itself [of] the provisions of this chapter, it shall be necessary for the film entity to obtain a license from the Commissioner. The film entity shall submit the application for a license to the Commissioner, which shall include the budget and an endorsement of the Moving Picture Corporation to the effect that the project meets the requirements established in this chapter.
(b) The Commissioner shall notify the Secretary, in writing, of his/her intention to grant the license, and shall remit a copy to the Director of the Tax Assistance and Legislation Bureau.
This notice shall describe the film project or infrastructure project, the experience of the persons involved in the project, the amount of the budget to be invested in and outside of Puerto Rico, amount of tax credits requested and any other pertinent information. The Secretary of the Treasury shall have a term of thirty (30) days to endorse or deny the license. It shall be understood that the term has been interrupted if the Secretary requires additional information. However, when the term is interrupted and the information required is furnished, the Secretary shall only have the remaining days to endorse or deny the license. Once said term has expired, the Commissioner shall be bound to issue the same.
(c) The license cannot be transferred. The stock or shares held by an investor in a film entity cannot be transferred either, except:
(1) That the consent of the Commissioner is obtained;
(2) as the result of the death of an investor, or
(3) through an order of a court with jurisdiction.
History —Dec. 24, 1999, No. 362, § 6.
2023 Laws of Puerto Rico › TITLE TWENTY-THREE - Public Planning and Development (§§ 1 — 11273) › PART II - Economic Development (§§ 231-241 — 695i) › Chapter 34 - Act for the Development of the Film Industry (§§ 571-577a — 577a) › Subchapter II - Administration (§§ 572 — 572c) › § 572a - Evaluation criteria

(a) Subject to the special provisions note under § 571 of this title, the Commissioner and the Secretary shall establish, through regulations, the documents, information and guarantees to be provided by a film project or infrastructure project to avail itself [of] the provisions of this chapter. The Commissioner may require the film project or infrastructure project to submit the following, for his/her approval, in the applicable cases:
(1) Its budget;
(2) its work plan;
(3) bond;
(4) photography or filming schedule;
(5) development, preproduction, production, post production and construction plans;
(6) purchase orders;
(7) lease contracts;
(8) distribution or sales contracts, and
(9) any other document, information or guarantee that the Commissioner or the Secretary of the Treasury deems necessary or convenient.
(b) The Commissioner and the Secretary shall use the following criteria to evaluate an application for a license:
(1) Reliability and reputation of the natural persons that compose or sponsor the film project or the infrastructure project.
(2) Economic activity that will be generated by the proposed activity including the number of direct or indirect jobs estimated to be generated in Puerto Rico as the result of the film project or the infrastructure project.
(3) Any other factor to be established through regulations.
(c) The application for license shall only be denied for a just cause, which the Commissioner shall have the obligation to state in writing to the film entity.
History —Dec. 24, 1999, No. 362, § 7.
2023 Laws of Puerto Rico › TITLE TWENTY-THREE - Public Planning and Development (§§ 1 — 11273) › PART II - Economic Development (§§ 231-241 — 695i) › Chapter 34 - Act for the Development of the Film Industry (§§ 571-577a — 577a) › Subchapter II - Administration (§§ 572 — 572c) › § 572b - Fees

Every film entity that obtains a license shall pay a fee equal to one percent (1%) of the estimated payment made to Puerto Rico residents who qualify for the generation of the tax credit, as certified by the accountant, to the Commissioner through the purchase of a voucher in an Internal Revenue Collection Center of the Department of the Treasury. The Secretary of the Treasury shall create a special fund, denominated “Special Fund to Oversee Film Entities and for the Development and Promotion of Puerto Rico as a Film Industry”, and shall deposit therein the revenues generated from the fees paid. The Commissioner shall use said funds to defray any expense incurred in promoting, administering or implementing this chapter, as well as in overseeing film entities, including without it being understood as a limitation the hiring of an accountant and any other personnel as necessary to carry out these functions. The Commissioner may also use these funds to promote the development of the local film industry and for any other administrative or operating expense of the Motion Picture Corporation. The Commissioner shall require the payment in advance of fifty percent (50%) of the fees before issuing a film entity license, computed on the basis of the budget submitted with the film entity application, and the balance after the accountant certifies the payments made to Puerto Rico residents who qualify for the generation of the tax credit. Provided, That the total sum of the fees paid on account of a license shall never be less than one percent (1%) of the estimated budget of payments to Puerto Rico residents submitted together with the license application.
History —Dec. 24, 1999, No. 362, § 8; Aug. 17, 2001, No. 121, § 9.02; Aug. 28, 2002, No. 205, § 7; July 15, 2008, No. 110, § 2; Aug. 19, 2009, No. 81, § 1.
2023 Laws of Puerto Rico › TITLE TWENTY-THREE - Public Planning and Development (§§ 1 — 11273) › PART II - Economic Development (§§ 231-241 — 695i) › Chapter 34 - Act for the Development of the Film Industry (§§ 571-577a — 577a) › Subchapter II - Administration (§§ 572 — 572c) › § 572c - Examinations and reports

(a) The Commissioner shall carry out the examinations deemed necessary with respect to the operations of a film project or infrastructure project. A film entity shall file any reports required by the Commissioner.
(b) The Commissioner shall contract an accountant to determine the moneys in cash contributed to the film entity in exchange for stock or shares and the items of the Budget that have been paid out to individuals, entities, and/or corporations residing in Puerto Rico, as defined in this chapter, by the film project or by the infrastructure project, and to compute the corresponding tax credit. The Commissioner shall establish through regulations the period of time allotted for the accountant to file the reports required after having compiled all the necessary information. Both the needs of the motion picture industry and the principle of government efficiency shall be tended to upon establishing said time allotment.
(c) The film entity shall notify to the Commissioner the name and address of the administrator or representative who shall be responsible for rendering all the reports and complying with the requirements established this chapter.
History —Dec. 24, 1999, No. 362, § 9; July 15, 2008, No. 110, § 3.
2023 Laws of Puerto Rico › TITLE TWENTY-THREE - Public Planning and Development (§§ 1 — 11273) › PART II - Economic Development (§§ 231-241 — 695i) › Chapter 34 - Act for the Development of the Film Industry (§§ 571-577a — 577a) › Subchapter III - Film Projects (§§ 573 — 573b) › § 573 - Eligible film projects

A film entity can carry out a film project with the purpose of availing itself of the provisions of this chapter, if it meets the requirements thereof and if said project is devoted to one of the following activities:
(a) Production of feature length motion pictures.
(b) Production of short subjects, which individually meet the following requirements:
(1) Are distributed outside of Puerto Rico;
(2) are not the promotion of another film project, and
(3) have a budget of not less than one hundred thousand dollars ($100,000).
(c) Production of a series in episodes, which individually meet the following requirements:
(1) Are distributed outside of Puerto Rico, and
(2) have a budget of not less than one million dollars ($1,000,000).
(d) Production of catalogues for the sale of articles through a photographic exhibition of professional models, for distribution outside of Puerto Rico.
(e) Production of original sound track recordings [for] any of the above.
(f) Production of television programs not described in subsection (c) of this section and that are broadcasted or distributed in Puerto Rico and abroad with a minimum annual budget of one hundred thousand dollars ($100,000).
History —Dec. 24, 1999, No. 362, § 10; May 4, 2007, No. 41, § 3.
2023 Laws of Puerto Rico › TITLE TWENTY-THREE - Public Planning and Development (§§ 1 — 11273) › PART II - Economic Development (§§ 231-241 — 695i) › Chapter 34 - Act for the Development of the Film Industry (§§ 571-577a — 577a) › Subchapter III - Film Projects (§§ 573 — 573b) › § 573a - Nature, means of production and diffusion

A film project may:
(a) Use as sources real images as well as animation or electronically generated images.
(b) Use for its production any means currently available or that could be developed in the future, among them, without it being limited to: celluloid, tape, disc or paper. The medium may be magnetic, optic, ink or any other that is developed in the future. The form of recording and reproducing images and sound may be analog, digital or any other developed in the future.
(c) Be diffused in any media, including electronic information transmission mediums.
History —Dec. 24, 1999, No. 362, § 11.
2023 Laws of Puerto Rico › TITLE TWENTY-THREE - Public Planning and Development (§§ 1 — 11273) › PART II - Economic Development (§§ 231-241 — 695i) › Chapter 34 - Act for the Development of the Film Industry (§§ 571-577a — 577a) › Subchapter III - Film Projects (§§ 573 — 573b) › § 573b - Main photography requirements

In the case of film projects that consist of:
(a) Images generated electronically, it shall be necessary that no less that fifty percent (50%) of the same [be] carried out in Puerto Rico;
(b) hand drawn images, it shall be necessary that no less than fifty percent (50%) of the drawing [be] done in Puerto Rico;
(c) catalogues for the sale of articles through photographic exhibition of professional models for distribution, it shall be necessary that not less than fifty percent (50%) of the main photography [be] done in Puerto Rico, and
(d) original sound track recordings, it shall be necessary for not less than fifty percent (50%) of the sound recording to be carried out in Puerto Rico.
In all other cases, it shall be necessary for not less than fifty percent (50%) of the main photography to be done in Puerto Rico. However, in those cases in which the Commissioner evaluates the activities that a film entity intends to carry out and considers that such activities shall substantially contribute to the development of the motion picture industry in Puerto Rico, the Commissioner may, with the previous consent of the Secretary of Economic Development and Commerce, modify, but not eliminate, the percentage of main photography required for any production with a budget equal to or greater than one million dollars ($1,000,000). The Commissioner, together with the Secretary of the Department of Economic Development and Commerce, may only eliminate the percentage of main photography required herein for any productions in which the sum of the payment made out to technicians, screenwriters or actors who reside in Puerto Rico is equal to or greater than seven hundred thousand dollars ($700,000).
History —Dec. 24, 1999, No. 362, § 12; July 15, 2008, No. 110, § 4.
2023 Laws of Puerto Rico › TITLE TWENTY-THREE - Public Planning and Development (§§ 1 — 11273) › PART II - Economic Development (§§ 231-241 — 695i) › Chapter 34 - Act for the Development of the Film Industry (§§ 571-577a — 577a) › Subchapter IV - Infrastructure Project (§ 574) › § 574 - Eligible infrastructure projects

(a) A film entity may carry out an infrastructure project with the purpose of availing itself of the provisions of this chapter if it meets the requirements thereof and if said project entails the initial construction or substantial expansion in Puerto Rico of studios, laboratories, facilities for the international transmission of television images, or other permanent facilities to carry out film projects (regardless of whether said projects avail themselves of the provisions of this chapter) whose budget exceeds five million dollars ($5,000,000).
(b) The acquisition of machinery and equipment to be used or installed in an infrastructure project shall be considered as part of the budget, provided the machinery and equipment remain in Puerto Rico during its useful life or not less than five years, which ever is less, counting from the date of acquisition. Said assets shall only be removed from Puerto Rico in a temporary manner incidental to the film project. The Secretary of the Treasury or the Commissioner may require a bond or bank letter of credit from the film entity that acquires the machinery and equipment which secures the total of the tax credits generated by the purchase thereof. The bond shall have the Secretary of the Treasury as the beneficiary and shall be reduced annually in a proportional manner.
(c) In order for a substantial expansion to qualify as an infrastructure project, the film entity must carry out an expansion of the existing studios, laboratories or facilities whose investment is equal to at least twenty-five percent (25%) of the fair market value of its assets prior to said substantial expansion.
History —Dec. 24, 1999, No. 362, § 13.
2023 Laws of Puerto Rico › TITLE TWENTY-THREE - Public Planning and Development (§§ 1 — 11273) › PART II - Economic Development (§§ 231-241 — 695i) › Chapter 34 - Act for the Development of the Film Industry (§§ 571-577a — 577a) › Subchapter V - Tax Credit (§§ 575 — 575e) › § 575 - Tax credits—Film projects

(a) A tax credit shall be granted to investors in a film entity engaged in a film project equivalent to forty percent (40%) of those items of the budget paid to residents of Puerto Rico, as certified in writing by the accountant. However, in the case of a film project consisting of the production of a television program broadcasted or distributed in Puerto Rico and abroad that is not described in § 573(c) of this title, the tax credit granted to investors shall be limited to twenty-five percent (25%) of those items of the budget paid to residents of Puerto Rico, as certified in writing by the accountant contracted by the Commissioner.
The total credit to be granted shall not exceed fifty percent (50%) of the capital paid in case contributed to the film entity in exchange for primary-issue stocks or shares.
(b) Those items in the budget that contemplate the acquisition of assets of which the costs can be capitalized shall not generate credits, except those assets that shall remain in Puerto Rico during their useful life or not less than five (5) years, whichever is less. Said assets shall only be removed from Puerto Rico in a provisional manner incidental to the film project. The Secretary, the film corporation or the Commissioner may require a bond or bank letter of credit from the film entity that acquires these assets, which guarantees the total tax credits generated by the purchase thereof, it being the Secretary who shall be responsible for the custody and withholding of said bond.
(c) Television series and other television programs that due to market demands decide to film phases of additional chapters shall be evaluated as another film project and shall comply with the requirements imposed by this chapter. The experience of the phase or previous phases shall be taken into consideration by the Commissioner in the new evaluation to grant the license with the endorsement of the film corporation.
(d) No tax credit whatsoever shall be granted for those budget items paid to Puerto Rico residents that are paid in cash or by means of any kind of contribution or appropriation from any department, agency, administration, bureau, board, commission, office, instrumentality, public corporation or municipality of the Commonwealth of Puerto Rico, as well as the Legislative Branch. Thus, any incentive, appropriation, subsidy or any other kind of contribution from these entities used to pay budget items paid to Puerto Rico residents shall not qualify for the tax credit.
History —Dec. 24, 1999, No. 362, § 14; May 4, 2007, No. 41, § 4; Aug. 19, 2009, No. 81, § 2.