2023 Laws of Puerto Rico › TITLE TWELVE - Conservation (§§ 1-16 — 8162) › Subtitle 5 - Environment (§§ 1120 — 1436) › Chapter 128C - Provisions for Proper Management of Used Oil (§§ 1335 — 1335n) › § 1335g - Carrier certification and importer’s license

(a) Carrier certification.—
(1) The Board shall promulgate the regulations needed to require the certification of any carrier that transports used oil.
(2) The certification regulations promulgated by the Environmental Quality Board shall ensure that all used oil carriers know and comply with all the federal and Commonwealth regulations, standards, and procedures for the management of used oil. The regulations for the certification of carriers shall, as a minimum, establish the following requirements:
(A) The registration of carriers.
(B) Annual reports.
(C) Manifest.
(D) Evidence of absolute knowledge and compliance with all the laws and regulations applicable to the transportation of used oil.
(E) Proof of adequate insurance against liability for damages that could be caused in the process of transporting used oil following the regulations for such purposes in Sections 29 and 30 of the Motor Carriers Act of 1980.
(3) The Environmental Quality Board shall publish twice (2x) a year, in three (3) newspapers of the greatest circulation in Puerto Rico, a list of used oil carriers certified by said agency, and shall make that list available to the public at all times.
(b) Importer and manufacturer license.—
(1) All importers and manufacturers shall be certified by a license issued by the Department of the Treasury, whereby they are accredited as bona fide entities to conduct business in Puerto Rico, after having been endorsed by the Environmental Quality Board for the management of used lubricants and oils.
(2)
(A) Any importer and manufacturer who sells or resells lubricant oil shall file a license application with the Department of the Treasury and such license shall be renewed annually. A one thousand dollars ($1,000) license fee shall be paid annually. Any entity that uses lubricant oil for their own use and have no commercial interest shall be exempt from the payment of this license; however, such entity shall not be exempt from registration in the Department of the Treasury. The application shall enclose the endorsement of the Environmental Quality Board.
(B) In the case of new licenses, the required license fees shall be paid ratably to the number of months during which such license will be in effect according to the table shown below. In those cases, the payment shall cover and be prorated for the period of months counted from the date of issue of the new license to the next license fees payment due date. Notwithstanding, the taxpayer may opt to make the payment corresponding to the period of months counted from the date of issue of the license to the next due date, plus one additional year. In those cases in which the taxpayer exercises such payment option, the license shall be issued for the number of months covered by such payment. Last digit of social security number license or employer identification number Month in which fee payment is due 1 January 2 February 3 March 4 April 5 May 6 June 7 July 8 August 9 September 0 October
The license fees payment due date shall be based on the last digit of the social security number or employer identification number of the taxpayer, as applicable, according to the following table:
(C) Transitory provision.— The license fees required in this section with respect to new licenses requested before June 30, 2011 shall be paid for a full year and expire on such date.
Regarding the renewal period corresponding to 2010, all taxpayers shall be required to renew their internal revenue licenses not later than June 30th.
Regarding the renewal period corresponding to 2011, all taxpayers shall be required to renew their internal revenue licenses not later than June 30th. License renewal during June 2011 and payment of the applicable fees shall cover and be prorated for the period of months counted from June 2011 to the next license fee payment due date according to the table provided in subsection (a) of this section. However, the taxpayer may opt to make a payment corresponding to the period of months counted from the date of issue of the license to the next due date, plus one additional year. In those cases in which the taxpayer exercises such payment option, the license shall be issued for the number of months covered by such payment.
For subsequent years, taxpayers shall renew their internal revenue licenses during the corresponding month, as applicable, according to the table provided in subsection (b)(2)(B) of this section.
(3) The license [issuance] and application requirement compliance shall be promulgated by the Department of the Treasury through regulations or any public determination issued to such effects.
History —Aug. 31, 1996, No. 172, § 9; Dec. 26, 2006, No. 290, § 5; Sept. 6, 2010, No. 133, § 13.