2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1062 - Payments in Excess (§§ 33021 — 33063) › Subchapter C - Taxes on Alcoholic Beverages (§§ 33041 — 33044) › § 33042 - Refund for losses sustained by reason of force majeure, vandalism or willful damage

(a) Loss by reason of force majeure, vandalism or willful damage sustained in Puerto Rico. — The Secretary shall refund, pursuant to the laws in effect, without interest, to the distiller, rectifier, manufacturer, importer, or introduction dealer, those amounts paid in Puerto Rico by reason of the taxes imposed by §§ 32401 et seq. of this title by such distiller, rectifier, manufacturer, importer, or introduction dealer on distilled spirits, rectified spirits, wine, or beer lost or declared unfit for sale or unfit for human consumption by the appropriate Government authorities, due to hurricanes, earthquakes, fire, landslides, floods, or other force majeure, or as a result of vandalism or willful damage where there has not been any culpability or negligence by the taxpayer. No refund shall be given in losses sustained due to theft or other kinds of unlawful taking.
(b) Loss by reason of force majeure, vandalism, or willful damage sustained in the United States. —
(1) The Secretary shall refund, pursuant to the laws in effect, without interest, an amount equal to the amount of taxes paid on distilled spirits, wine, rectified spirits, or beer manufactured in Puerto Rico and shipped to the United States that were lost, or declared unfit for human consumption, or seized in the United States by the appropriate state or federal authorities due to hurricanes, earthquakes, fire, landslides, floods, or other force majeure, or as a result of vandalism, willful damage, where there has not been any culpability or negligence by the taxpayer. No refund shall be given in case of losses sustained as a result of theft or other kinds of unlawful taking.
(2) The losses described in this subsection must have been sustained anywhere in the United States, and the distilled spirits, wine, rectified products, or beer thus affected must be in their possession for sale on the date such loss was sustained.
(c) Claims. — The Secretary shall process any claims filed under this section by the persons thus affected when the following requirements are met:
(1) The claim shall be filed within a term of six (6) months from the date the distilled spirits, wine, rectified spirits, or beer were declared unfit for sale or seized.
(2) The claim shall be accompanied by a certification issued by the Secretary, or when the losses have been sustained in the United States, by the competent state or Federal authority, noting for the record that such distilled spirits, wine, rectified spirits, or beer were lost or declared unfit for sale, or unfit for human consumption, or seized in the United States or Puerto Rico.
(3) The claimant shall furnish evidence to the satisfaction of the Secretary that proves that he/she has not received any indemnity by virtue of insurance or otherwise in connection with the taxes claimed on distilled spirits, wine, rectified spirits, or beer covered by the claim.
(4) The claimant shall prove that he/she is entitled to the refund authorized under this section by reason of having been financially burdened by such taxes.
(d) Refunds authorized under this section shall be made in favor of the claimant who had the beverages in his/her possession for sale on the date such damages were sustained. The minimum amount to be claimed for breakage or destruction as a result of vandalism or willful damage shall be two hundred and fifty dollars ($250).
(e) In cases in which the Secretary totally or partially denies a request for refund, he/she shall notify so to the taxpayer via certified mail. The provisions of § 33061 of this title shall apply to total or partial denials by the Secretary concerning requests for credit or refund pursuant to this section.
History —Jan. 31, 2011, No. 1, § 6023.02, retroactive to Jan. 1, 2011.