reglab/statecodes huggingface dataset:
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 5 - Inheritance and Gift Taxes (§§ 881 — 906) › Chapter 91 - Inheritance and Gift Taxes (§§ 881 — 906) › § 896 - Determination of tax; administrative and judicial review

The Secretary of the Treasury shall, by registered mail, notify the administrator, executor, trustee, or grantor, as the case may be, of the appraisal of the said estates and of the tax he may determine, and any of them may, within the thirty (30) days following the mailing date of said notice, or within such extension of time as the Secretary of the Treasury may grant him for the purpose, apply to the latter in writing for a reconsideration of, and an administrative hearing on, the matter, setting forth in his application the reasons he may have therefor. If no recommendation is applied for in the manner and within the term herein provided, or if applied for, the Secretary of the Treasury confirms in whole or in part the appraisal and the tax determined and notified, the latter shall by registered mail, notify the administrator, executor, trustee, or grantor, as the case may be, of his final determination, and any one of them may appeal from said final determination to the Court of First Instance of Puerto Rico in the manner, within the term, and upon compliance with the requirements provided by law.
If the decision of the Court of First Instance or, on appeal the decision of the Supreme Court, is against the taxpayer, said judgment shall provide that the tax protested, or so much thereof as the said tribunal or court may deem correctly levied, be paid, together with interest thereon from the date of expiration of the term granted by law for the payment of the tax without interest.
If, upon appeal from a decision against the taxpayer, the decision of the Supreme Court of Puerto Rico should be in favor of the latter, and the taxpayer had paid the protested tax subsequently to the decision of the Court of First Instance, said decision shall direct the reimbursement to said taxpayer of the tax or so much thereof as said Court may deem was collected from him unlawfully or in excess, together with interest thereon at the rate of six percent (6%) per annum, computed from the date of payment of the protested tax.
History —Aug. 29, 1925, No. 99, p. 790, § 7; Apr. 27, 1933, No. 20, p. 232, § 3; May 12, 1936, No. 72, p. 370, § 3; Nov. 21, 1941, No. 20, p. 64, § 1; Apr. 12, 1946, No. 303, p. 782, § 15; May 14, 1947, No. 432, p. 882, § 2; May 14, 1948, No. 195, p. 554, § 1; May 10, 1949, No. 233, p. 724, § 1, eff. July 1, 1949.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 5 - Inheritance and Gift Taxes (§§ 881 — 906) › Chapter 91 - Inheritance and Gift Taxes (§§ 881 — 906) › § 897 - Appraiser forbidden to take fee or reward; penalty

It shall be a misdemeanor on the part of any appraiser to take any fee or reward from any executor, administrator, trustee, heir, legatee, relative or beneficiary of any decedent, and, upon conviction of such offense, said appraiser shall be fined not more than five hundred (500) dollars, or shall be imprisoned for not more than one (1) year or shall suffer both penalties [at] the discretion of the court.
History —Aug. 29, 1925, No. 99, p. 790, § 8; Apr. 12, 1946, No. 303, p. 782, § 15, retroactive to Mar. 22, 1946.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 5 - Inheritance and Gift Taxes (§§ 881 — 906) › Chapter 91 - Inheritance and Gift Taxes (§§ 881 — 906) › § 899 - Deduction or collection of tax by administrator, etc

The administrator, executor, trustee or other person administering any estate subject to the tax hereinbefore provided, shall deduct the corresponding tax, as provided in § 883 of this title, from any portion or share in the distribution of such estate, which may be paid in money; and for any portion, share or legacy which is not in money he shall demand payment of the proper tax from the person or persons entitled to such portion, share or legacy; and no administrator, executor, trustee or other person administering any estate, shall pay or deliver any specific legacy or property subject to said tax, to any person until he has collected the proper tax; and in case of neglect or refusal on the part of said legatee or distributee to pay the same, such specific legacy or property, or such part thereof as may be necessary, shall be sold at public sale by the administrator, executor, trustee or other person administering such estate, after due notice to said legatee or distributee and to the Secretary of the Treasury of Puerto Rico; and all moneys retained or received, as herein provided by any administrator, executor, trustee or other person administering any estate shall be deposited with the Secretary of the Treasury without delay.
History —Aug. 29, 1925, No. 99, p. 790, § 10; Apr. 12, 1946, No. 303, p. 782, § 15, retroactive to Mar. 22, 1946.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 5 - Inheritance and Gift Taxes (§§ 881 — 906) › Chapter 91 - Inheritance and Gift Taxes (§§ 881 — 906) › § 900 - Special tax receipts issued to administrator, etc

It shall be the duty of the Secretary of the Treasury to issue to the administrator, executor, trustee or person administering any estate subject to the tax provided in § 883 of this title, upon the payment of said tax upon such property, special tax receipts therefor in triplicate for use in the transfer of said property as hereinafter provided.
History —Aug. 29, 1925, No. 99, p. 790, § 11; Apr. 12, 1946, No. 303, p. 782, § 15, retroactive to Mar. 22, 1946.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 5 - Inheritance and Gift Taxes (§§ 881 — 906) › Chapter 91 - Inheritance and Gift Taxes (§§ 881 — 906) › § 902 - Inspection of records and archives

The records and archives of courts, registrars of property, notaries public, and of municipal or other local governments, shall at all times be open and accessible to assessors, inspectors and other public officials engaged in the performance of their official duties under the provisions of this act.
History —Aug. 29, 1925, No. 99, p. 790, § 15; Apr. 12, 1946, No. 303, p. 782, § 15, retroactive to Mar. 22, 1946.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 5 - Inheritance and Gift Taxes (§§ 881 — 906) › Chapter 91 - Inheritance and Gift Taxes (§§ 881 — 906) › § 903 - Delivery and deposit of tax moneys

All moneys, taxes or income of any kind received by the collector designated hereunder shall be wholly delivered to the Secretary of the Treasury of Puerto Rico, such sums to be deposited at the time and in the manner prescribed.
History —Aug. 29, 1925, No. 99, p. 790, § 16; Apr. 12, 1946, No. 303, p. 782, § 15, retroactive to Mar. 22, 1946.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 5 - Inheritance and Gift Taxes (§§ 881 — 906) › Chapter 91 - Inheritance and Gift Taxes (§§ 881 — 906) › § 904 - Rules, regulations, and decisions

The Secretary of the Treasury shall prescribe and promulgate all needful rules and regulations for the enforcement of §§ 881—905 of this title. The Secretary of the Treasury may prescribe the extent, if any, to which any ruling, regulations, or Treasury decision, relating to §§ 881—905 of this title, shall be applied without retroactive effect.
History —Apr. 12, 1946, No. 303, p. 782, § 11, retroactive to Mar. 22, 1946.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 5 - Inheritance and Gift Taxes (§§ 881 — 906) › Chapter 91 - Inheritance and Gift Taxes (§§ 881 — 906) › § 905 - Application of other laws

All administrative or special provisions of law, including the laws relating to the assessment and collection of taxes, in so far as applicable and not inconsistent with the provisions of Act Apr. 12, 1946, No. 303, §§ 881—905 of this title, shall be extended to and made a part of said Act.
Specifically, but without being construed as a limitation to the provisions of the preceding paragraph, §§ 4, 5, 5-A, 6, 7, 8, 9, 10, 11, 12, 14, 15, and 16 of Act No. 99, approved August 29, 1925, §§ 882, 892—903 of this title, reenacted or amended in §§ 14 and 15 of Act 12, 1946, No. 303, shall, in so far as applicable, be extended to and made a part of Act Apr. 12, 1946, No. 303, §§ 881—905 of this title.
History —Apr. 12, 1946, No. 303, p. 782, § 12; May 14, 1947, No. 432, p. 882, § 1, retroactive to Mar. 22, 1946.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 5 - Inheritance and Gift Taxes (§§ 881 — 906) › Chapter 91 - Inheritance and Gift Taxes (§§ 881 — 906) › § 906 - Tax-exemption letter

The Secretary of the Treasury of the Commonwealth of Puerto Rico is hereby empowered to issue a tax-exemption letter in those cases in which the inheritance tax corresponding to heirs of persons deceased between January 31, 1901, and March 22, 1946, does not exceed twenty-five (25) dollars.
History —May 30, 1969, No. 15, p. 26, § 1.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 7 - Spirits and Alcoholic Beverages (§§ 1471 — 1821) › PART III - General Provisions (§§ 1661 — 1821) › Chapter 176 - Beer (§§ 1781 — 1786) › § 1781 - Definitions

In construing this chapter, the following terms shall have the meanings stated below:
(a) Beer and other malt beverages. — Means any beverage made by the alcoholic fermentation of an infusion in potable water of malt, or of barley or its derivatives, or of any other substitute, with or without the addition of other cereals, prepared or not, of other carbohydrates or products derived therefrom, of carbonic acid or other substances suitable for human consumption.
(b) Beer concentrate. — Means the product obtained, either in liquid form or as emulsion, paste or lamina, grain or powder, from any industrial process used in any stage of the manufacture of beer for removing a part or the total of the amount of water normally contained in beer.
(c) Reconstituted beer. — Means the product resulting from the addition of any proportion of water, or carbon dioxide or other substances, or from the addition of all of them to the beer concentrate in such manner as to increase its physical volume, diminishing or increasing the alcoholic content of the beer concentrate and making it fit for human consumption.
(d) To reconstitute beer. — Means to produce reconstituted beer.
(e) Person. — Means any natural or [juridical] person, including partnerships, firms, associations and corporations, by whatever name known.
History —June 29, 1964, No. 120, p. 383, § 1.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 7 - Spirits and Alcoholic Beverages (§§ 1471 — 1821) › PART III - General Provisions (§§ 1661 — 1821) › Chapter 176 - Beer (§§ 1781 — 1786) › § 1782 - Use of beer concentrate or derivative

No person in Puerto Rico, whether holding a beer manufacturer’s license or not, shall manufacture beer concentrate or engage in the reconstitution of beer using therefor any kind of beer concentrate or derivative thereof.
History —June 29, 1964, No. 120, p. 383, § 2.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 7 - Spirits and Alcoholic Beverages (§§ 1471 — 1821) › PART III - General Provisions (§§ 1661 — 1821) › Chapter 176 - Beer (§§ 1781 — 1786) › § 1783 - Use, transfer or acquisition of beer concentrate

No beer manufacturer, wholesaler or retailer, nor any other person may use, transfer or acquire in Puerto Rico beer concentrate, as said term is defined in this chapter.
History —June 29, 1964, No. 120, p. 383, § 3.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 7 - Spirits and Alcoholic Beverages (§§ 1471 — 1821) › PART III - General Provisions (§§ 1661 — 1821) › Chapter 176 - Beer (§§ 1781 — 1786) › § 1784 - Use, transfer or acquisition of reconstituted beer

No beer manufacturer, wholesaler or retailer, nor any other person may use, transfer, or acquire in Puerto Rico reconstituted beer, as said term is defined in this chapter.
History —June 29, 1964, No. 120, p. 383, § 4.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 7 - Spirits and Alcoholic Beverages (§§ 1471 — 1821) › PART III - General Provisions (§§ 1661 — 1821) › Chapter 176 - Beer (§§ 1781 — 1786) › § 1785 - Sale of beer concentrate or reconstituted beer

No beer manufacturer, wholesaler or retailer, nor any other person may sell in Puerto Rico beer concentrate or reconstituted beer, as said terms are defined in this chapter.
History —June 29, 1964, No. 120, p. 383, § 5.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 7 - Spirits and Alcoholic Beverages (§§ 1471 — 1821) › PART III - General Provisions (§§ 1661 — 1821) › Chapter 176 - Beer (§§ 1781 — 1786) › § 1786 - Penalties

Any person who manufactures, sells, uses, transfers, or acquires in Puerto Rico beer concentrate or reconstituted beer, shall be guilty of a misdemeanor, and the beer concentrate or reconstituted beer so manufactured, sold, used, transferred, or acquired, shall be confiscated by and forfeited to the Secretary of the Treasury of Puerto Rico.
History —June 29, 1964, No. 120, p. 383, § 6.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART I - Generally (§§ 1881 — 1969) › Chapter 191 - Income Taxes, Additional Provisions (§§ 1881 — 1884) › § 1884 - International organizations, compensation from

Applicable to any taxable year commencing [after] December 31, 1951, the gross income of individuals who are not residents nor citizens of Puerto Rico or of the United States shall not include any compensation which for work done or personal services rendered in Puerto Rico said individuals may receive from an international organization entitled to the enjoyment, as such international organization, of the privileges, exemptions and immunities provided under the Federal Act on Immunities of International Organizations.
History —May 11, 1953, No. 15, p. 50, § 1; Apr. 13, 1954, No. 13, p. 134.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART I - Generally (§§ 1881 — 1969) › Chapter 193 - Internal Revenue Generally, Additional Provisions (§§ 1911 — 1929) › § 1921 - Exemption of certain articles sold to Armed Forces

All cigars, cigarettes, beer, distilled spirits, wines, ciders, champagne, and cut smoking tobacco sold or transferred to the Army, the Navy and the Air Force of the United States of America, shall be and are hereby exempt from the payment of all taxes, excises, or imposts levied under the provisions of any act, including, but without limitation, any such tax, excise, or impost of that nature levied on the importation or introduction into Puerto Rico, or on the sale, use or manufacture of any such goods, articles, or commodities, or in connection therewith.
Provided, That the Secretary of the Treasury of Puerto Rico is hereby authorized to return, and he is hereby directed to return, any tax paid into the Commonwealth Treasury on any such goods, articles or commodities, or in connection therewith, sold or transferred to the Army, the Navy and the Air Force of the United States of America.
History —May 13, 1948, No. 188, p. 522, § 1; Apr. 25, 1949, No. 82, p. 198, § 2; Apr. 12, 1951, No. 94, p. 204, § 2; June 4, 1957, No. 14, p. 35, § 2.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART I - Generally (§§ 1881 — 1969) › Chapter 193 - Internal Revenue Generally, Additional Provisions (§§ 1911 — 1929) › § 1922 - Exemption of certain articles sold to Armed Forces—Certificate of exemption

The Secretary of the Treasury of Puerto Rico may, as a condition to recognize any exemption provided by § 1921 of this title, require from any person claiming such exemption a certificate issued by an official or representative duly authorized by the United States Government, showing that the goods, articles, and commodities mentioned in said certificate are included in the tax exemption granted in § 1921 of this title.
History —May 13, 1948, No. 188, p. 522, § 2.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART I - Generally (§§ 1881 — 1969) › Chapter 193 - Internal Revenue Generally, Additional Provisions (§§ 1911 — 1929) › § 1923 - Exemption of certain articles sold to Armed Forces—Regulations

The Secretary of the Treasury of Puerto Rico is hereby authorized to make and promulgate the necessary rules and regulations for the enforcement of §§ 1921—1923 of this title.
History —May 13, 1948, No. 188, p. 522, § 3.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART I - Generally (§§ 1881 — 1969) › Chapter 193 - Internal Revenue Generally, Additional Provisions (§§ 1911 — 1929) › § 1924 - Reimbursement of motor vehicle taxes to members of Armed Forces

The Secretary of the Treasury of Puerto Rico is authorized to reimburse the officers, non-commissioned officers, and members of the Armed Forces of the United States in Puerto Rico, and of the Coast Guard Service of the Federal Government, the taxes which they may have paid on any motor vehicle brought by them on their arrival at Puerto Rico, provided that such motor vehicles are reshipped upon their being transferred outside of Puerto Rico or removed from the service, within the twelve (12) months following the arrival of the claimant at Puerto Rico.
History —May 11, 1942, No. 202, p. 1038, § 1.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART I - Generally (§§ 1881 — 1969) › Chapter 193 - Internal Revenue Generally, Additional Provisions (§§ 1911 — 1929) › § 1925 - Reimbursement of motor vehicle taxes to members of Armed Forces—Proof of right to reimbursement

For the purpose of the reimbursement provided in the foregoing section, the claimant shall submit proof to the satisfaction of the Secretary of the Treasury of Puerto Rico, on the following points:
(a) That he brought the vehicle with him to Puerto Rico on coming to this Commonwealth to render service in the Armed Forces of the United States or in the Coast Guard Service of the Federal Government.
(b) That he brought said vehicle for his personal use and that at the time of his arrival in Puerto Rico he paid the corresponding tax, presenting to that end the bill of internal revenue through which he made the payment of the tax which he claims.
(c) That he has received orders to render services outside of Puerto Rico, or that he has been removed from the service, and that the motor vehicle on which he has paid the tax which he claims has been reshipped and has already left the Commonwealth of Puerto Rico, presenting proof to that effect.
(d) That not more than one (1) year has elapsed counting from the date on which the claimant arrived in Puerto Rico to render service.
(e) That the order for transfer or removal has not been revoked by competent authorities.
History —May 11, 1942, No. 202, p. 1038, § 2.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART I - Generally (§§ 1881 — 1969) › Chapter 193 - Internal Revenue Generally, Additional Provisions (§§ 1911 — 1929) › § 1926 - Reimbursement of motor vehicle taxes to members of Armed Forces—Denial; finality of decision

Should any of the provisions specified in the preceding section not be complied with, the Secretary of the Treasury shall deny the claim and no administrative or judicial recourse will be admitted against his decision.
History —May 11, 1942, No. 202, p. 1038, § 3.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART I - Generally (§§ 1881 — 1969) › Chapter 193 - Internal Revenue Generally, Additional Provisions (§§ 1911 — 1929) › § 1927 - Reimbursement of motor vehicle taxes to members of Armed Forces—Collection of tax not affected

Nothing contained in §§ 1924—1927 of this title shall be interpreted in the sense of preventing that the tax established by the Internal Revenue Act in force be collected by the Secretary of the Treasury of Puerto Rico in the manner provided by said act.
History —May 11, 1942, No. 202, p. 1038, § 4.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART I - Generally (§§ 1881 — 1969) › Chapter 193 - Internal Revenue Generally, Additional Provisions (§§ 1911 — 1929) › § 1928 - Tax on authentication or registration of documents

That there shall be levied, collected and paid:
(1) On each original instrument or document attested by a notary public or recorded by a registrar, one dollar ($1.00); Provided, That upon all documents executed by officials in the course of official business no tax shall be levied, collected or paid.
(2) On each copy of such original instrument or document, fifty (50) cents.
(3) On each registration or record of such instrument or document, or copy thereof, fifty (50) cents.
(4) On each affidavit or declaration of authenticity executed before a notary public, justice of the peace, or other officer, but not including officers of the Internal Revenue Service, when taking statements, affidavits and oaths in matters relating to the assessment of property, and violations of the internal revenue laws, twenty-five (25) cents; Provided, That no tax shall be levied upon such instruments executed before justices of the peace, or other judicial officers, referring to matters in judicial proceedings before them.
The taxes herein provided shall be payable by affixing to the document, instrument, affidavit, or declaration of authenticity an internal revenue stamp of the proper denomination, same to be canceled by the officer executing the document or instrument by writing thereon his initials and the date of the affixing of the same.
Every person who attests or registers, or causes to be attested or registered, any instrument or document, or any copy thereof, without first paying the costs herein prescribed, shall, upon conviction thereof, be fined the sum of one (100) hundred dollars.
History —Mar. 9, 1905, p. 164, § 31; Mar. 14, 1907, p. 330, § 23; Mar. 7, 1912, No. 34, p. 68.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART I - Generally (§§ 1881 — 1969) › Chapter 195 - Spirits and Alcoholic Beverages, Additional Provisions; Federal Taxes (§§ 1951 — 1969) › § 1964 - Flavoring or coloring rum without paying federal rectification tax prohibited—Definitions

For the purposes of §§ 1964—1968 of this title the phrases and terms hereinafter listed will have the following meanings:
(1) Person. — Means every natural or [juridical] person, including partnerships, firms, associations, and corporations, whatever the name by which they are known.
(2) Distiller. — Means every person who manufacturers distilled spirits and who by any process of distilling or evaporating, separates spirits, whether pure or impure, from any substance whether fermented or not, or who, being in possession of or using a still, makes, prepares, or is in possession of any substance proper for distilling.
(3) Rum. — Means any distilled product from the fermented juice of sugar cane, sugarcane syrup, sugarcane molasses, or other secondary products or residues of sugar cane, distilled at less than one hundred and ninety (190) degrees proof, (whether such proof is or is not reduced later to eighty (80) degrees proof) in such manner that the distilled product has the flavor, bouquet, and characteristics generally attributed to rum; and it includes mixtures of such distilled products.
History —May 12, 1942, No. 215, p. 1146, § 1, eff. 90 days after May 12, 1942.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART I - Generally (§§ 1881 — 1969) › Chapter 195 - Spirits and Alcoholic Beverages, Additional Provisions; Federal Taxes (§§ 1951 — 1969) › § 1965 - Flavoring or coloring rum without paying federal rectification tax prohibited—Use of processes or materials without paying tax prohibited; exception as to consumption in Puerto Rico

No person may use in the process of distilling, in any manner, processes or materials such as wood, chunks or pieces of wood, wood pulp or scrap, wood shavings or sawdust, either in their natural state or heated, toasted or burnt, fruits, seeds, or any other substances which in such process of distilling will impart flavor or color to the distilled spirits known as rum, unless such person pays the corresponding rectification tax. Nothing contained in this section shall prohibit the use of such processes or materials by distilleries engaged exclusively in the manufacture of distilled spirits as rum for consumption in Puerto Rico.
History —May 12, 1942, No. 215, p. 1146, § 2, eff. 90 days after May 12, 1942.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART I - Generally (§§ 1881 — 1969) › Chapter 195 - Spirits and Alcoholic Beverages, Additional Provisions; Federal Taxes (§§ 1951 — 1969) › § 1966 - Flavoring or coloring rum without paying federal rectification tax prohibited—Distilling permits

The distilling permits heretofore or hereafter granted, shall be subject to the provisions of §§ 1964—1968 of this title.
History —May 12, 1942, No. 215, p. 1146, § 3, eff. 90 days after May 12, 1942.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART I - Generally (§§ 1881 — 1969) › Chapter 195 - Spirits and Alcoholic Beverages, Additional Provisions; Federal Taxes (§§ 1951 — 1969) › § 1967 - Flavoring or coloring rum without paying federal rectification tax prohibited—Discontinuance of existing practice

All distillers who are now using a process of distillation which involves the use of processes or materials such as wood, chunks or pieces of wood, wood pulp or scrap, wood shavings or sawdust, in any manner, either in their natural state or burnt, heated or toasted, fruits, seeds, or any other substances, to impart color or flavor to rum, shall be obliged to discontinue the practice within the term of ninety (90) days from the date this act takes effect, unless payment is made of the corresponding federal rectification tax.
History —May 12, 1942, No. 215, p. 1146, § 4, eff. 90 days after May 12, 1942.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART I - Generally (§§ 1881 — 1969) › Chapter 195 - Spirits and Alcoholic Beverages, Additional Provisions; Federal Taxes (§§ 1951 — 1969) › § 1968 - Flavoring or coloring rum without paying federal rectification tax prohibited—Penalties

Any distiller who fails to comply with the provisions of § 1965 of this title, or who within the term provided under § 1967 of this title should fail to discontinue the use of the process therein described, save when paying the proper rectification tax, shall be guilty of a misdemeanor and punished for the first offense by a minimum fine of one hundred (100) dollars, or by imprisonment in jail for thirty (30) days, or by both penalties, in the discretion of the court. A repetition of the offense shall be punishable by a minimum fine of five hundred (500) dollars or by imprisonment in jail for three (3) months, or by both penalties, in the discretion of the court. In addition to the foregoing penalty the Secretary of the Treasury of Puerto Rico shall, upon conviction of the distiller, suspend the permit or permits of said distiller for a minimum period of thirty (30) days, and shall, in case the offense is repeated, proceed to cancel the permit or permits of the distiller and to close his distillery and plant of any kind engaged in the production of distilled spirits in any form.
History —May 12, 1942, No. 215, p. 1146, § 5, eff. 90 days after May 12, 1942.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART II - Additional Taxes (§§ 2021 — 2272v) › Chapter 205 - Amplifiers or Loudspeakers (§§ 2101 — 2109) › § 2101 - Definition

For the purposes of §§ 2101—2108 of this title, “amplifier” or “loudspeaker” shall mean every contrivance provided with a radio loudspeaker and tubes, or any other invention used to give greater volume and scope to the voice, music, or sound.
History —May 15, 1937, No. 155, p. 414, § 1, eff. 90 days after May 15, 1937.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART II - Additional Taxes (§§ 2021 — 2272v) › Chapter 205 - Amplifiers or Loudspeakers (§§ 2101 — 2109) › § 2103 - Operation at night or near hospital, etc

The operation or functioning of every amplifier or loudspeaker is prohibited during the night hours between 10:00 p.m. and 8:00 a.m., as being subversive of public tranquility, except when they may be used by the authorities to warn the neighborhood of the proximity of a storm, fire, or any other danger that may menace public safety. Neither shall it be permitted to install an amplifier or loudspeaker or to operate it, at a distance of less than thirty meters from any hospital, maternity home, or place where any person is seriously ill.
History —May 15, 1937, No. 155, p. 414, § 3, renumbered as § 2 on Sept. 6, 2010, No. 133, § 12.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART II - Additional Taxes (§§ 2021 — 2272v) › Chapter 205 - Amplifiers or Loudspeakers (§§ 2101 — 2109) › § 2104 - Illegal use; cancellation of license

It shall be illegal and contrary to the provisions of §§ 2101-2108 of this title to use an amplifier or loudspeaker for the following purposes:
(a) To broadcast false advertisements for the purpose of deceiving the public or defrauding its interests.
(b) To insult, defame, or try to discredit any natural or [juridical] person in Puerto Rico, or to broadcast false or libelous information.
(c) To express one’s self in a manner that is lewd or against public morals.
(d) To belittle, obstruct, offend, or ridicule the authority and dignity of any public official of the United States and Puerto Rico or of any foreign country who is visiting Puerto Rico.
(e) To incite to rebellion, to riot, or to disobedience of the law.
(f) To interfere with the holding of any public act which is being held legally.
History —May 15, 1937, No. 155, p. 414, § 4, renumbered as § 3 and amended on Sept. 6, 2010, No. 133, § 12.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART II - Additional Taxes (§§ 2021 — 2272v) › Chapter 205 - Amplifiers or Loudspeakers (§§ 2101 — 2109) › § 2105 - Exemptions from tax

The radio receiving devices and the broadcasting stations operated under federal franchises shall not be included under the provisions of §§ 2101—2108 of this title.
History —May 15, 1937, No. 155, p. 414, § 5; Apr. 11, 1938, No. 18, p. 129; renumbered as § 4 and amended on Sept. 6, 2010, No. 133, § 12.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART II - Additional Taxes (§§ 2021 — 2272v) › Chapter 205 - Amplifiers or Loudspeakers (§§ 2101 — 2109) › § 2107 - Penalties

Persons violating §§ 2101—2108 of this title shall be guilty of a misdemeanor and, upon conviction, shall be punished, for the first offense, by a minimum fine of ten (10) dollars and a maximum fine of twenty-five (25) dollars, or by one day in jail for each dollar they fail to pay, or by both penalties; and if they are recidivists, by a minimum fine of fifty (50) dollars and a maximum fine of one hundred (100) dollars, or by one day in jail for each dollar they fail to pay, or by both penalties, in the discretion of the court.
History —May 15, 1937, No. 155, p. 414, § 7, renumbered as § 5 on Sept. 6, 2010, No. 133, § 12.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART II - Additional Taxes (§§ 2021 — 2272v) › Chapter 205 - Amplifiers or Loudspeakers (§§ 2101 — 2109) › § 2108 - Time of holding certain functions not limited

Nothing herein contained shall be construed to limit the time for the holding of any act of a political, religious, labor, or social character which may be held in public plazas or places authorized by law.
History —May 15, 1937, No. 155, p. 414, § 8, renumbered as § 6 on Sept. 6, 2010, No. 133, § 12.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART II - Additional Taxes (§§ 2021 — 2272v) › Chapter 211 - Import Duty on Coffee (§§ 2201 — 2205) › § 2201 - Amount of duty; definitions

As soon as this act takes effect, all coffee introduced into Puerto Rico shall pay a duty of thirty (30) cents a pound for raw coffee and thirty-six (36) cents a pound if roasted or ground coffee, said duty to be collected by the Federal Customs Service established in Puerto Rico, under such regulations as it may promulgate therefor.
The Secretary of Agriculture is hereby authorized to reasonably reduce or increase the duty levied by this chapter, after a public hearing to such effect, in those cases in which, because of fluctuations in the market price of the product, an increase or decrease in production, technological changes, or the general condition of the coffee industry, would endanger its economic stability, and such reduction or increase, in his judgment, is needed for the protection of the consumer and the industry. If the duty is increased, under no circumstances shall it exceed two dollars and fifty cents ($2.50) a pound for raw coffee, and three dollars ($3.00) a pound if roasted or ground coffee.
If said duty is reduced, under no circumstance shall it be less than twenty cents (20) a pound for raw coffee and twenty-four cents (24) a pound if roasted or ground coffee. Any reduction or increase determined by the Secretary of Agriculture shall be subject to the approval of the Governor. Any resolution increasing or reducing the duty levied shall be accompanied by a statement on the considerations borne in mind for the change. The phrase “introduced into Puerto Rico”, as used in this chapter, shall mean the importation into Puerto Rico of coffee coming from any foreign country, as well as coffee brought into Puerto Rico from any state, territory, district or possession of the United States or any other place under the jurisdiction of the United States. The word “coffee”, as used in this chapter shall comprise raw, roasted or ground coffee, or coffee prepared in any way; it being understood, that in the case of the introduction into Puerto Rico of coffee preparations in any manner other than raw, roasted or ground coffee, the duty shall be computed on the basis of its equivalence in raw coffee, as provided in this chapter.
History —May 5, 1931, No. 77, p. 474, § 1; Apr. 9, 1934, No. 7, p. 206, § 1; July 11, 1935, No. 4, p. 60, § 1; June 21, 1955, No. 95, p. 500, § 1; Feb. 18, 1960, No. 1, p. 1, § 1; June 29, 1965, No. 109, p. 299, § 1; July 16, 1979, No. 113, p. 263, § 1; June 3, 1982, No. 40, p. 89, § 1; June 1, 1984, No. 48, p. 130, § 1; Dec. 20, 1991, No. 109, § 1.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART II - Additional Taxes (§§ 2021 — 2272v) › Chapter 211 - Import Duty on Coffee (§§ 2201 — 2205) › § 2202 - Reward for information as to violations

Any person other than an official or employee of the United States or of Puerto Rico, who furnishes information to an official of the Federal Customhouse Service established in Puerto Rico, or to the Secretary of the Treasury of Puerto Rico, or to the Secretary of Agriculture of Puerto Rico, in connection with the illegal importation of coffee into Puerto Rico, in violation of the provisions of this chapter, which information results in the capture of the illegally imported coffee, or puts the Federal Customhouse Service established in Puerto Rico in a position to recover the corresponding tax and to impose the regulation fines for such violation, shall be entitled to demand from the Secretary of the Treasury of Puerto Rico, chargeable to the appropriation made in § 2203 of this title, a reward equal to fifty percent (50%) of the net amount obtained for the coffee seized by reason of the information furnished, when the said product is sold at public auction by the Federal Customhouse Service.
History —May 5, 1931, No. 77, p. 474, added as § 1a on Apr. 9, 1934, No. 7, p. 206, § 2.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART II - Additional Taxes (§§ 2021 — 2272v) › Chapter 211 - Import Duty on Coffee (§§ 2201 — 2205) › § 2203 - Reward for information as to violations—Reward Fund

The sum of ten thousand (10,000) dollars is hereby appropriated out of any funds in the Treasury of Puerto Rico not otherwise appropriated, for the creation of a trust fund which shall be known as Reward Fund—Trust Fund and shall be used to pay such rewards as are provided for in § 2202 of this title; Provided, That the Secretary of the Treasury of Puerto Rico shall return to the said fund such amounts as he may have paid as the rewards mentioned in § 2202 of this title, as soon as such amounts as the Federal Customhouse Service established in Puerto Rico may obtain as a result of the information for which the rewards have been paid from said fund are received in the Treasury of Puerto Rico.
History —May 5, 1931, No. 77, p. 474, added as § 1b on Apr. 9, 1934, No. 7, p. 206, § 2.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART II - Additional Taxes (§§ 2021 — 2272v) › Chapter 211 - Import Duty on Coffee (§§ 2201 — 2205) › § 2204 - Enforcement

The officials of the Department of the Treasury and of the Department of Agriculture of Puerto Rico are hereby directed to see to the enforcement of this chapter; Provided, That the Secretary of Agriculture and the Secretary of the Treasury of Puerto Rico shall come to an agreement as to the work to be done by each of said departments in carrying out the provisions of this chapter; and in case of a disagreement between them, the Governor of Puerto Rico shall serve as arbitrator of the question; Provided, further, That the employees of the Department of Agriculture, duly authorized by the Secretary of said Department, shall proceed to inspect the contents of any sack, box, bundle, or package containing seeds or grains that have been imported, or are suspected of having been imported, for the purpose of determining the presence of raw, roasted, ground, or mixed coffee which may have been imported into Puerto Rico in violation of this chapter; and Provided, further, That the employees of the Department of Agriculture, in the discharge of the duties imposed upon them by this chapter, are hereby authorized to enter any pier, warehouse, depot, or place where imported products, or products that are suspected of having been imported, are stored.
History —May 5, 1931, No. 77, p. 474, § 2; Apr. 9, 1934, No. 7, p. 206, § 3.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART II - Additional Taxes (§§ 2021 — 2272v) › Chapter 211 - Import Duty on Coffee (§§ 2201 — 2205) › § 2205 - Penalties

Every natural or [juridical] person who imports coffee into Puerto Rico after this act takes effect and who fails to pay the duties prescribed in § 2201 of this title, shall be guilty of a misdemeanor and, upon conviction, shall be punished by a fine of not less than one hundred (100) nor more than one thousand (1,000) dollars and three months in jail; for the second violation, he shall be punished by a fine of not less than one thousand (1,000) nor more than five thousand (5,000) dollars and one year in jail; and for the third violation he shall be punished by a fine of not less than five thousand (5,000) nor more than ten thousand (10,000) dollars and two years in jail.
History —May 5, 1931, No. 77, p. 474, § 3; Apr. 28, 1933, No. 28, p. 248; Apr. 9, 1934, No. 7, p. 206.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART II - Additional Taxes (§§ 2021 — 2272v) › Chapter 213 - Tax on Unfair Profiteering by Excise Taxpayers (§§ 2231 — 2244) › § 2231 - Short title

This chapter shall be known as “Unfair Profiteering Act.”
History —Apr. 6, 1946, No. 286, p. 664, art. 1, § 1.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART II - Additional Taxes (§§ 2021 — 2272v) › Chapter 213 - Tax on Unfair Profiteering by Excise Taxpayers (§§ 2231 — 2244) › § 2232 - Taxpayer defined

The term “taxpayer”, as used in this chapter, means any natural or artificial person subject to the payment of the tax herein established.
History —Apr. 6, 1946, No. 286, p. 664, art. 1, § 2.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART II - Additional Taxes (§§ 2021 — 2272v) › Chapter 213 - Tax on Unfair Profiteering by Excise Taxpayers (§§ 2231 — 2244) › § 2234 - Net income defined

The term “net income”, as used in this chapter, means the amount of the credits or reimbursements (including interest) made or which may be made to the taxpayer on or after January 1, 1944, for excises (including taxes under the Alcoholic Beverages Act, Subtitle 14 of this title), which may have been collected by the Secretary of the Treasury of Puerto Rico illegally or unduly, or in excess of the correct amount, and which may have been transferred by the taxpayer to another person, less the lawyer’s fees up to an amount which shall not exceed ten percent (10%) of the amount credited or reimbursed to the taxpayer for excises (and interest) collected illegally or unduly, or in excess of the correct amount, and passed by the taxpayer to another person.
History —Apr. 6, 1946, No. 286, p. 664, art. 1, § 4.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART II - Additional Taxes (§§ 2021 — 2272v) › Chapter 213 - Tax on Unfair Profiteering by Excise Taxpayers (§§ 2231 — 2244) › § 2235 - Tax on unfair profiteering

There shall be levied, collected and paid, in addition to any other income tax in force, a tax equal to eighty percent (80%) on the unfair profiteering obtained by any taxpayer; Provided, That this tax shall not be levied in those cases where the amount of the tax covered by the reimbursement applied for is less than fifty (50) dollars.
History —Apr. 6, 1946, No. 286, p. 664, art. 1, § 5; Apr. 20, 1949, No. 56, p. 142.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART II - Additional Taxes (§§ 2021 — 2272v) › Chapter 213 - Tax on Unfair Profiteering by Excise Taxpayers (§§ 2231 — 2244) › § 2236 - Declaration

Any taxpayer who, after January 1, 1944 and before the effectiveness of this act, may have received income for unfair profiteering, as defined in this chapter, shall be obliged, within the ninety (90) days following the date of effectiveness of this act, to render to the Treasurer of Puerto Rico a declaration under oath containing such information as may be requested by said official and shall pay the tax established by § 2235 of this title.
History —Apr. 6, 1946, No. 286, art. 1, § 6.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 8 - Additional Income and Internal Revenue Tax Provisions (§§ 1881 — 2272v) › PART II - Additional Taxes (§§ 2021 — 2272v) › Chapter 213 - Tax on Unfair Profiteering by Excise Taxpayers (§§ 2231 — 2244) › § 2237 - Declaration—Surcharge

In case any taxpayer who has to render the declaration under oath referred to in § 2236 of this title, does not do so in the manner and within the term fixed therein, the Treasurer of Puerto Rico shall make the declaration with the information at hand, or with such information as he may secure from data obtained from, or upon the examination of, books and documents or otherwise, and he shall levy and collect, in addition to the tax levied and as a part thereof, a surcharge of ten percent (10%) on the amount of the tax, plus interest on said tax at the rate of six percent (6%) per annum from the ninety-first day from the date of effectiveness of this act until such day as the tax is paid.
History —Apr. 6, 1946, No. 286, art. 1, § 7.