reglab/statecodes huggingface dataset:
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176) › Chapter 1025 - Tax Returns, Payment of Taxes, Procedure and Administration (§§ 31121 — 31176) › Subchapter A - Tax Returns and Payment of Taxes (§§ 31121 — 31131) › § 31128 - Time extension on payment

(a) Granting the time extension. — When the Secretary determines that paying any portion of the taxes imposed on the time established to make such payment would impose an onerous burden on the taxpayer, the Secretary may, after the person with such tax liability has made a written request, grant a time extension on the date of payment of such portion of taxes for a period that shall not exceed:
(1) Taxes according to tax return. — As for decedent’s estate or gift taxes determined according to the information reported on the filed tax return, ten (10) years counting from the time of death or the time the gift was made.
(2) Decedent’s estate and gift tax deficiencies. — As for deficiencies in decedent’s estate taxes as well as in gift taxes as determined by the Secretary, three (3) years counting from the date such deficiency is imposed and assessed.
(b) Negligence. — In the cases established in subsection (a)(2), no time extension whatsoever shall be granted if the deficiency has been caused by negligence or by intentional disregard of rules and regulations or by fraud with the intent to evade payment of taxes.
(c) Bond. — When a time extension has been granted for payment of taxes or deficiencies pursuant to the provisions of this section, the Secretary may demand that a bond be posted before him/her, subject to his/her approval, which bond shall not be greater than double the amount of the taxes for which the time extension was thus granted, with such securities as the Secretary may judge necessary.
(d) Accepting as security for properties part of the decedent’s estate or being given as a gift. — Properties that are part of a decedent’s estate or which are being given as a gift may be accepted by the Secretary, for purposes of meeting the bond requirement mandated by subsection (c) if, in the Secretary’s judgment, the value of such properties constitute sufficient security for the payment of taxes pursuant to the terms of the time extension.
History —Jan. 31, 2011, No. 1, § 2051.08, retroactive to Jan. 1, 2011.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176) › Chapter 1025 - Tax Returns, Payment of Taxes, Procedure and Administration (§§ 31121 — 31176) › Subchapter A - Tax Returns and Payment of Taxes (§§ 31121 — 31131) › § 31130 - Receipts

By request, the Secretary shall give to the person who pays any taxes imposed by this part, a formal receipt, whether written or printed out, for the amount received. The form and contents of the receipt shall be determined by regulation.
History —Jan. 31, 2011, No. 1, § 2051.10, retroactive to Jan. 1, 2011.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176) › Chapter 1025 - Tax Returns, Payment of Taxes, Procedure and Administration (§§ 31121 — 31176) › Subchapter A - Tax Returns and Payment of Taxes (§§ 31121 — 31131) › § 31131 - Acceleration of the due date to file tax return and pay taxes

(a) Taxes in jeopardy. — Departure of taxpayer or his/her representative from, or removal or concealment of property in Puerto Rico:
(1) Decedent’s estate taxes. — This section shall apply on estate taxes, represented by the executor, under the same circumstances in which the same applies to gift taxes. For purposes of this subsection, the term “for the calendar years elapsed until the time of such determination or for the current calendar year as of that time”, [as such term is used in clause (2) of this subsection], shall mean the period comprised between the time of death of the decedent and the due date provided in §§ 31121 and 31126(a)(1) of this title to file tax returns and to pay estate taxes.
(2) Gift taxes. — If the Secretary determines that a taxpayer intends to suddenly leave Puerto Rico, or remove his/her property from Puerto Rico, or conceal his/her property in Puerto Rico, or engage in any other act intended to impair or render entirely or partially ineffective the procedures to collect gift taxes for calendar years elapsed until the time of such determination or for the current calendar year as of that time, unless such procedures are started without delay, the Secretary shall accelerate the due date to file the tax return and pay taxes and shall cause notice to be given to the taxpayer about such determination and statement, together with a demand for immediate payment of the taxes for preceding calendar years, or of that portion of such taxes that remain unpaid, regardless of whether the terms otherwise granted by law to file tax returns and pay taxes had become due or not, and such taxes shall become immediately due and payable. In any court proceedings instituted to enforce payment of taxes declared due and payable by virtue of the provisions of this section, the determination made by the Secretary pursuant to the provisions herein, regardless of whether the determination was made after having notified the taxpayer or not, shall constitute for all purposes prima facie evidence of the taxpayer’s intent.
History —Jan. 31, 2011, No. 1, § 2051.11, retroactive to Jan. 1, 2011.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176) › Chapter 1025 - Tax Returns, Payment of Taxes, Procedure and Administration (§§ 31121 — 31176) › Subchapter B - Deficiency Assessment and Collection (§ 31141) › § 31141 - Examination of tax returns and tax assessment

Immediately after the tax return reporting the property has been received, together with payment of the corresponding self-assessed estate or gift taxes, the Secretary shall make a preliminary examination of such tax return and after having verified that all taxes referred to in § 31161 of this title owed by the decedent at the time of his/her death have been paid, the Secretary shall then issue a lien cancellation certificate pursuant to § 31162 of this title, except in those cases in which the preliminary examination reveals that the property valuation made is seventy percent (70%) under its true value, in which case the Secretary may require an independent appraisal, such action shall interrupt the term established in § 31162 of this title until the information required is filed with the Secretary. Once the information requested by the Secretary has been filed, the term established in § 31162 of this title for issuing the corresponding lien cancellation certificate shall begin to run again.
Notwithstanding the above, the Secretary, within the term fixed under this Subtitle for such purposes, shall then examine the tax return in detail and determine the right amount of taxes for purposes of imposing any deficiency that may be in order.
History —Jan. 31, 2011, No. 1, § 2052.01, retroactive to Jan. 1, 2011.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176) › Chapter 1025 - Tax Returns, Payment of Taxes, Procedure and Administration (§§ 31121 — 31176) › Subchapter C - Claims Against Assignee and Fiduciary (§§ 31151 — 31152) › § 31152 - Notice of trust relationship

(a) Fiduciary of taxpayer. — When notifying the Secretary that any person is acting as a fiduciary, the fiduciary shall assume the powers, rights, duties, and privileges of such other person regarding taxes imposed by this part (except as otherwise specifically provided, and except that taxes shall be charged on the property of such other person), until notice is given that the trust relationship has been terminated.
(b) Notice. — Notice under this section shall be given pursuant to the regulations promulgated by the Secretary.
History —Jan. 31, 2011, No. 1, § 2053.02, retroactive to Jan. 1, 2011.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176) › Chapter 1025 - Tax Returns, Payment of Taxes, Procedure and Administration (§§ 31121 — 31176) › Subchapter D - Tax Liens (§§ 31161 — 31165) › § 31161 - Preferred liens

(a) Lien on transferred property. — All taxes imposed by this part, and all other kinds of taxes already assessed and included or includible as discounts from the estate pursuant to § 31033 of this title, shall constitute a preferred lien in favor of the Government of Puerto Rico on each and every property comprising the gross decedent’s estate or being transferred as a gift, as the case may be. The lien provided in this section shall originate at the time of transfer and shall be preferred lien over any debts, credits or obligations of any kind which originate at or after the time of such transfer and shall continue to be in effect until the same is cancelled, pursuant to the provisions in § 31162 of this title.
Any notes, stock, bonds, and other securities, as such term is defined in §§ 851 et seq. of Title 10, known as the “Uniform Securities Act”, subject to such lien, which have been acquired afterwards by a third party in good faith, by means of an adequate consideration, shall be released from the lien, but such lien shall then encumber all properties of the transferor.
(b) Lien regarding the person and his/her property. — If any person required to pay any taxes imposed by this part forgets or refuses to pay such taxes after notice and demand from the Secretary, such amount (including any interest, penalties, additional amounts or additions to such taxes) shall constitute a lien in favor of the Government of Puerto Rico on all properties and property rights, whether real or personal, belonging to such person. The lien established under this subsection shall originate as soon as taxes have been imposed and the Secretary has demanded payment by notice and demand pursuant to the law. Such lien shall continue to be in effect until the same is cancelled, pursuant to the provisions of § 301162 of this title.
History —Jan. 31, 2011, No. 1, § 2054.01, retroactive to Jan. 1, 2011.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176) › Chapter 1025 - Tax Returns, Payment of Taxes, Procedure and Administration (§§ 31121 — 31176) › Subchapter D - Tax Liens (§§ 31161 — 31165) › § 31163 - Charging of fees

(a) The Secretary is hereby authorized to charge such fees as he/she deems to be reasonable or convenient for the issue of lien cancellation certificates under the provisions of this part; Provided, That the Secretary may exempt from payment of such fees in cases in which the corresponding tax return is filed electronically.
(b) Funds collected on account of payment for issue of releases shall be accounted for separately from any other funds received by the Department. The Secretary shall use such funds to develop systems and procedures and to acquire the necessary equipment to streamline procedures inherent to the Division of Internal Revenues of the Department as well as to improve its systems or physical facilities, modernize service facilities, digitize processes and documents, implement measures to improve operational and oversight efficiency and effectiveness, evaluate reforms and changes in the tax systems and to defray other expenses, as appropriate, to assure compliance by the Department of the Treasury with its ministerial duties.
History —Jan. 31, 2011, No. 1, § 2054.03, retroactive to Jan. 1, 2011; Dec. 5, 2013, No. 143, § 1.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176) › Chapter 1025 - Tax Returns, Payment of Taxes, Procedure and Administration (§§ 31121 — 31176) › Subchapter D - Tax Liens (§§ 31161 — 31165) › § 31164 - Attachment and collection

If any person subject to payment of any taxes imposed by this part forgets or refuses to pay such taxes within ten (10) days following the date of notice and demand by the Secretary, he/she shall collect such taxes, together with interest and additional amounts as required by law, by means of attachment and sale, in the same manner provided by law for collecting property taxes.
History —Jan. 31, 2011, No. 1, § 2054.04, retroactive to Jan. 1, 2011.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176) › Chapter 1025 - Tax Returns, Payment of Taxes, Procedure and Administration (§§ 31121 — 31176) › Subchapter E - Miscellaneous Provisions (§§ 31171 — 31176) › § 31171 - Execution of transfer documents

Any person who transfers any share, right, interest or other valuable intangible property that is transferable by endorsement or surrender, to any heir or any other person as a natural demonstration of his/her liberality, shall, within thirty (30) days following the time at which he/she made the transfer, execute before a notary public and send to the Secretary, a document that describes in detail the share, right, interest or intangible property transferred and providing a record of the total compensation received in exchange, if any, as well as the names and addresses of the parties involved in said transfer and the time of such transfer. Failure to comply with this requirement shall not entail any penalties, except for that specified in § 31172 of this title.
History —Jan. 31, 2011, No. 1, § 2055.01, retroactive to Jan. 1, 2011.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176) › Chapter 1025 - Tax Returns, Payment of Taxes, Procedure and Administration (§§ 31121 — 31176) › Subchapter E - Miscellaneous Provisions (§§ 31171 — 31176) › § 31172 - Inclusion of property comprised within the decedent’s estate when no tax return has been filed

If after the time of death of the decedent, any heir or any other person as a natural demonstration of the decedent’s liberality, should be holding any share, right, interest, or other valuable intangible property that is transferable by endorsement or surrender, which previously belonged to the decedent, in connection with which no gift tax return has been filed pursuant to § 31122 of this title, such property shall be deemed to be part of the decedent’s estate for purposes of the taxes imposed by Chapter 1022 of this part.
History —Jan. 31, 2011, No. 1, § 2055.02, retroactive to Jan. 1, 2011.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176) › Chapter 1025 - Tax Returns, Payment of Taxes, Procedure and Administration (§§ 31121 — 31176) › Subchapter E - Miscellaneous Provisions (§§ 31171 — 31176) › § 31173 - Statement of assets and liabilities

Insofar as, in the judgment of the Secretary, this is necessary to properly administer this part, the Secretary may demand from any person, by means of notice to that effect, that he/she submit a financial statement that includes all his/her assets and liabilities, with such details and in such manner as the Secretary may demand and on such date as the Secretary may specify, which date by no means may precede the date of notice by more than five (5) years.
History —Jan. 31, 2011, No. 1, § 2055.03, retroactive to Jan. 1, 2011.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176) › Chapter 1025 - Tax Returns, Payment of Taxes, Procedure and Administration (§§ 31121 — 31176) › Subchapter E - Miscellaneous Provisions (§§ 31171 — 31176) › § 31174 - Presumptive assessment

Insofar as the asset and liability adjustment concerning an estate (pursuant to the income reported for income tax purposes, with gifts made and notified, and with other adjustments that affect the estate, during the last five (5) years preceding the time of death of the decedent) reveals that such estate has sustained an unjustifiable decrease after a reasonable allowance has been granted to cover subsistence expenses, it shall be presumed that such decrease arises from gifts not reported and the Secretary shall then impose and collect the corresponding taxes thereon as a deficiency, together with the additions to taxes provided under §§ 33001 et seq. of this title in connection with the additions to taxes imposed by this part in cases of fraud.
History —Jan. 31, 2011, No. 1, § 2055.04, retroactive to Jan. 1, 2011.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176) › Chapter 1025 - Tax Returns, Payment of Taxes, Procedure and Administration (§§ 31121 — 31176) › Subchapter E - Miscellaneous Provisions (§§ 31171 — 31176) › § 31175 - Necessary proof and presumption of accuracy

(a) Requirement to prove allegations. — The estate executor or the donor shall be required to prove his/her assertions or allegations with trustworthy proof, which he/she shall submit to the Secretary.
(b) Presumption of accuracy. — The determinations made by the Secretary to administer this part shall have standing before the courts as presumptively accurate.
History —Jan. 31, 2011, No. 1, § 2055.05, retroactive to Jan. 1, 2011.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176) › Chapter 1025 - Tax Returns, Payment of Taxes, Procedure and Administration (§§ 31121 — 31176) › Subchapter E - Miscellaneous Provisions (§§ 31171 — 31176) › § 31176 - Effect of preceding laws

The Internal Revenue Code of 1994, as amended, Act No. 167 of June 30, 1968, as amended, and §§ 881—905 of this title, and preceding laws which impose taxes on inheritances or gifts shall continue to apply pursuant to their terms in all cases in which the decedent has died or the gift has been made before the effective date of this part.
History —Jan. 31, 2011, No. 1, § 2055.06, retroactive to Jan. 1, 2011.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART IV - Excise Taxes (§§ 31601 — 31771) › Chapter 1031 - Definitions and General Provisions (§§ 31601 — 31604) › § 31602 - Scope of term “include”

For purposes of the terms and phrases defined in this part, the words “includes” and “including” shall not be construed as to exclude, omit or eliminate other matters within the meaning of the defined term. Likewise, the specified objects shall only be taken as an illustration or characterization but not as including the entire universe of the objects subject to the provisions of this part.
History —Jan. 31, 2011, No. 1, § 3010.02, retroactive to Jan. 1, 2011.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART IV - Excise Taxes (§§ 31601 — 31771) › Chapter 1031 - Definitions and General Provisions (§§ 31601 — 31604) › § 31603 - Limitation to set taxes

No municipality, whether autonomous or not, of the Government of Puerto Rico may impose or collect a local excise tax on any goods subject to taxation under the provisions of this part, as established in §§ 33001 et seq. of this title.
History —Jan. 31, 2011, No. 1, § 3010.03, retroactive to Jan. 1, 2011.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART IV - Excise Taxes (§§ 31601 — 31771) › Chapter 1031 - Definitions and General Provisions (§§ 31601 — 31604) › § 31604 - Application to government agencies

Except as provided in Chapter 1033 of this part, regarding tax exemption to goods, the departments, agencies, administrations, bureaus, boards, commissions, offices, instrumentalities and public corporations, and municipalities of the Government of Puerto Rico, as well as the Legislative and the Executive Branch, shall be subject to the excise taxes established in this part, even though their enabling acts contemplate an exemption in the payment of an excise tax, except in those cases in which their enabling acts contain an exemption to the provisions of this section, or to the predecessor of this section under Act No. 120 of October 31, 1994, as amended.
History —Jan. 31, 2011, No. 1, § 3010.04, retroactive to Jan. 1, 2011.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART IV - Excise Taxes (§§ 31601 — 31771) › Chapter 1032 - Taxes on Goods (§§ 31621 — 31634) › § 31621 - General excise tax provision

An excise tax shall be imposed, collected, and paid, at the rates prescribed in §§ 31622-31627a of this title, inclusive, on cement manufactured locally or introduced into Puerto Rico, sugar, plastic products, the introduction or manufacture of cigarettes, gasoline, aviation fuel, gas oil or diesel oil, crude oil, partially finished and finished oil by-products, as well as on any other hydrocarbon blend, and motor vehicles. The fixed excise tax shall apply if the goods have been introduced, sold, consumed, used, transferred or acquired in Puerto Rico, and it shall be paid only once, at the time and in the manner specified in Chapter 1036 of this parte. The application of the tax shall be subject to the exemptions granted in Chapter 1033 of this part.
History —Jan. 31, 2011, No. 1, § 3020.01, retroactive to Jan. 1, 2011; Jan. 15, 2015, No. 1, § 2.04.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART IV - Excise Taxes (§§ 31601 — 31771) › Chapter 1032 - Taxes on Goods (§§ 31621 — 31634) › § 31622 - Cement manufactured locally or introduced by dealers

A six-cent (6¢) excise tax shall be imposed, collected and paid for each hundredweight or fraction thereof of all hydraulic cement, or substitute thereof, manufactured locally or introduced by dealers or local manufacturers who hold the license required in this part.
History —Jan. 31, 2011, No. 1, § 3020.02, retroactive to Jan. 1, 2011.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART IV - Excise Taxes (§§ 31601 — 31771) › Chapter 1032 - Taxes on Goods (§§ 31621 — 31634) › § 31623 - Sugar

An excise tax of fourteen cents (14¢) shall be imposed, collected, and paid for every pound or fraction thereof of all types of sugar, regardless of its state and its appearance and on all sugar substitutes. For purposes of this part, the term “sugar” shall mean and include cane sugar, beet sugar, corn sugar, sorghum sugar, or any other form of natural or artificial sucrose.
The sugar packaged in two-(2) or five-(5) pound bags or packages, or in any other denomination, shall bear, clearly and visibly attached or stamped, a stamp or label showing that the tax provided in this section has been paid in the form and manner determined by the Secretary.
History —Jan. 31, 2011, No. 1, § 3020.03, retroactive to Jan. 1, 2011.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART IV - Excise Taxes (§§ 31601 — 31771) › Chapter 1032 - Taxes on Goods (§§ 31621 — 31634) › § 31624 - Plastic products

A six point six percent (6.6%) excise tax of the taxable price in Puerto Rico shall be imposed, collected and paid on all plastic products described below, which have been manufactured outside Puerto Rico and that do not meet the standards established by the following entities:
(a) Pipes and Fittings for Drinking Water. —
(1) National Sanitation Foundation (NSF); Standard 61
(2) American Society for Testing and Materials (ASTM)
(3) American Water Works Association (AWWA); ANSI/AWWA C900-97 & C905-97; 909-97
(4) FM Approvals, Class Number 1612
(5) Underwriters Laboratories Inc., (UL)
(b) Pipes, Conduits and Fittings for Electrical Use. —
(1) Underwriters Laboratories Inc., (UL)
(2) National Electrical Manufacturers Association (NEMA)
(3) Canadian Standards Association (CSA)
(c) Pipes and Fittings for Sanitary Use and Drainage. —
(1) National Sanitation Foundation (NSF); Standard 61
(2) American Society for Testing and Materials (ASTM)
(3) The American Association of State Highway and Transportation Officials (AASHTO)
(4) International Association of Plumbing and Mechanical Officials (IAMPO)
(5) Canadian Standards Association (CSA)
(d) Plastic Furniture. —
(1) American Society for Testing and Materials (ASTM)
History —Jan. 31, 2011, No. 1, § 3020.04, retroactive to Jan. 1, 2011.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART IV - Excise Taxes (§§ 31601 — 31771) › Chapter 1032 - Taxes on Goods (§§ 31621 — 31634) › § 31625 - Cigarettes

An excise tax of eleven dollars and fifteen cents ($11.15) shall be imposed, paid, and collected on each hundred or fraction of one hundred (100) cigarettes. For the purpose of this part, the term “cigarette” shall mean any roll of finely cut natural or synthetic tobacco or any other finely cut natural vegetable or synthetic matter, or any mixture thereof, or any other finely cut solid matter or substance that is used to make the products known as cigarettes, cigars, or little cigars. Cigars or cigarettes introduced or made in Puerto Rico for export are excluded, subject to those requirements or conditions imposed by the Secretary through regulations, as well as handcrafted cigars or cigarettes as defined by the Secretary through regulations.
Cigarettes manufactured, introduced, sold, conveyed, used or consumed in Puerto Rico shall have affixed upon the boxes, packages or packs in which they are packed, a label with the information and characteristics which are prescribed by regulation. Each cigarette box, package, or pack must bear the word “taxable” stamped on a visible place and in clear and legible form. These provisions shall not apply to exempt cigarettes.
History —Jan. 31, 2011, No. 1, § 3020.05, retroactive to Jan. 1, 2011.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART IV - Excise Taxes (§§ 31601 — 31771) › Chapter 1032 - Taxes on Goods (§§ 31621 — 31634) › § 31626 - Fuels

(a) An excise tax shall be imposed, collected, and paid as herein stated on each gallon or fraction thereof of the following fuels:
(1) Gasoline 16 cents
(2) Aviation fuel 3 cents
(3) Gas oil or diesel oil 4 cents
(4) Any other fuel 8 cents.
(b) For purposes of this part, the term “gasoline” shall include all types of gasoline, combustible products and gasoline mixtures with any combustible product for use or consumption in propelling aircraft. Liquid gases such as propane, butane, ethane, ethylene, propylene, butylene, and any mixture thereof shall be excluded from the term “gasoline” for purposes of this section.
(c) The tax on all transactions and transfer of fuels established in this section shall be computed on the basis of a corrected temperature of sixty degrees Fahrenheit (60° F). The volume of fuel subject to the payment of excise taxes shall be the total of gallons dispatched from the tanks of the provider to the tanks or trucks of the local importer, distributor or manufacturer, as the case may be, and as evidenced by the measurements taken and certified by the authorized inspector before and after initiating the transfer.
(d) The excise tax established in subsection (a) of this section shall not apply to residual fuel oil no. 6 acquired by the Puerto Rico Electric Power Authority for the generation of electricity. This subsection will apply if the specific gravity of said fuel does not exceed 24.9 API degrees on the basis of a corrected temperature of sixty degrees Fahrenheit (60° F).
(e) The excise tax established in subsection (a) of this section shall not apply to residual fuel oil no. 6 acquired by trades and businesses established in Puerto Rico to be used in their production processes. This subsection shall apply if the specific gravity of said fuel does not exceed 24.9 API degrees on the basis of a corrected temperature of sixty degrees Fahrenheit (60° F).
(f) The goods, including gasoline, aviation fuel, gas oil or diesel oil or any other fuel subject to the provisions of this section shall be exempt from the sale and use tax established in §§ 32001 et seq. of this title.
(g) Pursuant to Act No. 82 of June 26, 1959, as amended, the imposition and collection of the excise tax on gasoline prescribed in subsection (a)(1) of this section shall be suspended with regard to aviation fuel and any other fuel product for use or consumption in the propelling of aircraft that are destined to be consumed in air travel between Puerto Rico and other places, or in air travel within the territorial limits of Puerto Rico, provided that in lieu of the tax imposed in this section, the Ports Authority shall impose upon said products a tax of two cents (2¢) per gallon or fraction thereof and collects it from the suppliers operating in the airports of Puerto Rico.
History —Jan. 31, 2011, No. 1, § 3020.06, retroactive to Jan. 1, 2011; June 25, 2013, No. 31, § 1.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART IV - Excise Taxes (§§ 31601 — 31771) › Chapter 1032 - Taxes on Goods (§§ 31621 — 31634) › § 31630 - Declaration of excise tax and use tax and monthly excise tax return

(a) Every importer shall file a detailed excise tax and use tax declaration on all taxable goods or items that have been introduced from abroad. The declaration shall be filed on the deadline for the payment of the corresponding excise taxes or the applicable use tax. The declaration shall contain the information on goods subject to taxation under this Code as prescribed by regulations, and shall be filed in the form and manner set forth by the Secretary.
(1) Exceptions.—
(A) Bonded dealers introducing vehicles, vessels, and heavy equipment shall file the declaration stated in subsection (a) not later than ten (10) days after the date on which they take possession of the vehicles, vessels, and heavy equipment; and
(B) in the case of merchandise introduced by mail and air courier, the declaration on goods subject to taxation under this part shall be filed not later than the fifth (5 th) business day following the date on which possession of the merchandise is taken; and
(C) merchants introducing taxable items subject to the use tax established in §§ 32001 et seq. of this title and who have posted bond in the form and manner prescribed by the Secretary through regulations, shall include the information on such items in the monthly return required under § 32092 of this title.
(b) Every bonded importer or manufacturer of goods subject to taxation under this part shall file a monthly excise tax return not later than the tenth (10 th) day of the month following the date of introduction or manufacture. Said return shall be filed even if no taxable transactions have occurred for the covered period. The monthly excise tax return shall contain the information on goods subject to taxation under this part prescribed by regulations and shall be filed in the form and manner set forth by the Secretary.
(c) The Secretary may request through regulations, circular letter, information bulletin, or administrative determination of a general nature that the declarations required by this section be filed electronically.”
History —Jan. 31, 2011, No. 1, § 3020.10, retroactive to Jan. 1, 2011; Dec. 10, 2011, No. 232, § 132; June 30, 2013, No. 46, § 1.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART IV - Excise Taxes (§§ 31601 — 31771) › Chapter 1032 - Taxes on Goods (§§ 31621 — 31634) › § 31631 - Goods introduced in freight containers

(a) Any person who imports goods subject to taxation or taxable items into Puerto Rico using freight containers to transfer them from the port to their warehouses, stores, or final destination shall file with the Secretary an excise tax and use tax declaration on all taxable goods or items transported in freight containers and the bill of lading corresponding to the taxable goods or items contained therein prior to removing the container from the custody of the carrier.
(b) The excise tax and use tax declaration and the bill of lading shall include all the information required by the Secretary through regulations. Said documents may be filed electronically in accordance with the mechanisms provided by the Secretary.
(c) If the taxpayer does not have the bill of lading available at that time, he shall submit the corresponding commercial invoices to the Secretary. If the taxpayer does not have said invoices available or refuses to submit them, he shall be prevented from taking possession of the taxable goods or items.
(d) The provisions of this section shall not release the importer from complying with the provisions of this Subtitle regarding the determination of the taxpayer and the time to pay or from his obligation to submit the commercial invoices to the Secretary when the tax is paid.
(e) In the case of taxable items or perishable goods introduced from abroad using freight containers, the Secretary shall establish adequate administrative mechanisms to allow the importer to promptly take possession thereof.
(f) Once the taxpayer, consignee, or carrier has been authorized to move the container from the premises of the carrier company, whether directly or through his authorized representative, he shall be liable and shall be guilty of a felony, as of that moment, for any rupture to the binding, latch, padlock, or seal of the container, if said rupture was not made in the presence of a treasury official of the Department or by express authorization through an official document from the Secretary. The Secretary, however, shall not prevent nor delay the removal process of merchandise if the prepayment of taxes is necessary.
History —Jan. 31, 2011, No. 1, § 3020.11, retroactive to Jan. 1, 2011; June 30, 2013, No. 46, § 2.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART IV - Excise Taxes (§§ 31601 — 31771) › Chapter 1032 - Taxes on Goods (§§ 31621 — 31634) › § 31632 - Duties of port owners, lessees, and administrators

(a) No owner, lessee, or administrator of any port who has goods and freight containers subject to excise taxes and use taxes in his custody shall deliver them to the consignee, nor to the person that properly claims them, unless they furnish a certification issued by the Secretary authorizing such delivery.
(b) When, pursuant to Act No. 15 of May 9, 1941, as amended, and the regulations thereunder, the owner, lessee, or administrator of any port transfers the cargo to any depot or warehouse, the owner of the warehouse depot shall not deliver the taxable goods or items or freight containers unless the appropriate certification issued therefor by the Secretary has been previously obtained. If such owner, lessee, or administrator sells the goods because they have not been claimed, he shall pay the Secretary the excise taxes or the Use Taxes, plus the surcharges and interest encumbering said goods up to the time of payment.
History —Jan. 31, 2011, No. 1, § 3020.12, retroactive to Jan. 1, 2011; June 30, 2013, No. 46, § 3.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART IV - Excise Taxes (§§ 31601 — 31771) › Chapter 1032 - Taxes on Goods (§§ 31621 — 31634) › § 31634 - Appropriation of funds

The Secretary of the Treasury shall set aside the revenues collected by virtue of §§ 31625 and 31633 of this title, directly in the General Fund. Provided, that point thirty-three percent (0.33%) of such revenues shall be allocated to the Puerto Rico School of Plastic Arts; point thirty-three percent (0.33%) shall be allocated to the Puerto Rico Conservatory of Music; and point thirty-four percent (0.34%) of such revenues shall be allocated to the Musical Arts and Stagecraft Corporation. Provided, further, that in the case of the School of Plastic Arts and the Conservatory of Music, such fund allocation shall be used to carry out capital works and improvements in their facilities.
History —Jan. 31, 2011, No. 1, added as § 3020.14 on Dec. 26, 2013, No. 166, § 1, eff. July 1, 2014.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART IV - Excise Taxes (§§ 31601 — 31771) › Chapter 1033 - Exemptions to Taxes on Goods (§§ 31651 — 31671) › § 31651 - Exemptions, powers of the Secretary

(a) The Secretary is hereby empowered to establish, through regulations, the conditions regarding the enjoyment of any exemption granted in this part in order to ensure due compliance of the terms, provisions, and purposes by virtue of which the exemption is granted.
(b) The Secretary may impose the following requirements and conditions, among any others that he/she may deem pertinent:
(1) Require the taxpayer to file returns and reports, and to keep accounting books and records, as well as to present any document or evidence that is deemed pertinent to the exemption claimed or granted, as the case may be.
(2) Require the posting of a bond for the amount of the exemption requested and of any administrative fine, surcharge, or interest that may be imposed pursuant to this part.
(3) Require that he/she be authorized to conduct periodic inspections, or any other kind of inspection, in connection with the exempt goods and that the contracts, orders, or other information regarding permits to transfer or sell exempt goods be filed beforehand.
(4) Establish a time limit during which the goods on which the exemption is claimed may be used for the purpose which entitles it to the exemption, unless otherwise provided in this part.
(c) The Secretary may deny any petition for exemption, or prospectively revoke the recognition of any previously granted exemption, when he/she determines that the exempt person has failed to comply with a provision of this part or of its regulations by virtue of which the exemption had been granted.
History —Jan. 31, 2011, No. 1, § 3030.01, retroactive to Jan. 1, 2011.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART IV - Excise Taxes (§§ 31601 — 31771) › Chapter 1033 - Exemptions to Taxes on Goods (§§ 31651 — 31671) › § 31652 - Tax refund

(a) In order to achieve due oversight of the exemptions granted by this part, the Secretary is hereby empowered to collect the excise tax, prior to the recognition of the exemption, except in respect to:
(1) The exemption granted to a manufacturing plant when the latter acquires raw material, equipment, and machinery directly from abroad.
(2) The exemption granted to a manufacturing plant when the latter acquires raw material, equipment, and machinery deposited in bonded warehouses belonging to importers.
(3) The exemption granted to importers on goods introduced into Puerto Rico and deposited in bonded warehouses with the purpose of selling the goods abroad.
(4) The exemption granted to nonprofit institutions under the provisions of § 31664 of this title; and
(5) The exemption granted in § 31659 of this title.
(b) Likewise, excise taxes paid to the public treasury may be refunded or credited if the exempt person shows to the satisfaction of the Secretary that he/she is entitled to enjoy one or more of the exemptions provided in this chapter. In such cases, the refund or credit shall be limited to:
(1) The exempt person when the latter has paid the tax directly.
(2) The exempt person with the previous consent of the person who paid the tax.
(3) The person who, after paying the tax, has not transferred it, in whole or in part, in the selling price charged to the exempt person.
History —Jan. 31, 2011, No. 1, § 3030.02, retroactive to Jan. 1, 2011.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART IV - Excise Taxes (§§ 31601 — 31771) › Chapter 1033 - Exemptions to Taxes on Goods (§§ 31651 — 31671) › § 31654 - Conditional exemption; goods in transit, for re-export or return

(a) No conditional exemption shall be recognized in the cases indicated in §§ 31660 and 31661 of this title, unless the goods to which the exemption is granted is once again exported, returned to the manufacturer, destroyed, or otherwise disposed of as required by the provisions of said sections.
(b) Subject to the provisions of §§ 33001 et seq. of this title, the Secretary may extend or broaden the time limit for a taxpayer to once again export, return to the manufacturer, destroy, or otherwise dispose of the goods subject to conditional exemptions for any of the reasons or causes established in §§ 31660 and 31661 of this title.
History —Jan. 31, 2011, No. 1, § 3030.04, retroactive to Jan. 1, 2011; Dec. 10, 2011, No. 232, § 134.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART IV - Excise Taxes (§§ 31601 — 31771) › Chapter 1033 - Exemptions to Taxes on Goods (§§ 31651 — 31671) › § 31656 - Consular officials and employees

(a) The vehicles acquired or introduced into Puerto Rico for the personal use of consular officials and employees of foreign countries in Puerto Rico shall be exempt from the excise tax imposed in § 31627 of this title, provided that said countries extend the same privilege to the representatives of the United States of America pursuant to the 1961 Vienna Convention Treaty on Consular Relations and/or to the officers who hold positions in the offices of the Government outside Puerto Rico.
(b) The terms “consular official” and “consular employee” shall have the meaning established in Section 1 of said Treaty.
(c) The exemption provided in subsection (a) shall be granted provided that the consular official or employee is not a citizen of the United States or a Puerto Rico resident, and the compensation he/she receives is for professional services rendered to the government of said foreign country.
(d) When the owner of a vehicle who is enjoying the exemption granted in this section sells, transfers, or otherwise conveys it, the new acquirer shall be required to pay the excise tax that results from applying the table contained in § 31627 of this title, taking as a basis the taxable price on which the exemption was granted minus depreciation, before taking possession thereof. It shall be the obligation of the exempt person to require evidence from the new acquirer of the payment of the excise tax prior to delivering the vehicle to him/her.
History —Jan. 31, 2011, No. 1, § 3030.06, retroactive to Jan. 1, 2011.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART IV - Excise Taxes (§§ 31601 — 31771) › Chapter 1033 - Exemptions to Taxes on Goods (§§ 31651 — 31671) › § 31658 - Exemptions to churches

(a) New vehicles with a capacity of twelve (12) or more passengers, excluding the driver, that are registered for the first time in Puerto Rico, acquired and used by churches exclusively for the transportation of their parishioners to the religious services, shall be exempt from the payment of the excise taxes imposed in § 31627 of this title. The churches that wish to avail themselves of this exemption shall meet the following requirements:
(1) Be recognized by the Secretary as a tax exempt organization pursuant to § 30471(a)(1) of this title.
(2) The exempt vehicle must remain in the possession of the institution which acquires it for a minimum term of six (6) years.
(3) Obtain an express authorization from the Secretary recognizing the exemption, and justify the necessity and convenience of acquiring the vehicle in the petition to such effects.
(b) The Secretary may revoke the exemption provided herein in those cases in which the church devotes the vehicle to a use other than that established in this section.
(c) When the church sells, transfers, or alienates the vehicle enjoying the exemption provided herein, the new acquirer shall pay the excise tax that results from applying the table contained in § 31627 of this title, taking as a basis the taxable price on which the exemption was granted minus depreciation, prior to taking possession thereof. It shall be the duty of the exempt church to require evidence from the new acquirer of the payment of the excise taxes prior to delivering the vehicle to him/her.
History —Jan. 31, 2011, No. 1, § 3030.08, retroactive to Jan. 1, 2011.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART IV - Excise Taxes (§§ 31601 — 31771) › Chapter 1033 - Exemptions to Taxes on Goods (§§ 31651 — 31671) › § 31659 - Donations to the P.R. Police and the Municipal Governments’ Police

(a) New vehicles acquired by a non-exempt natural and/or juridical person for the sole purpose of donating them to the Police of Puerto Rico and to the municipal governments for patrol duty, crime prevention, protection of property and other public services rendered by the Municipal Guard shall be exempt from the payment of the excise taxes imposed by this part.
(b) Any exemption granted by the Secretary by virtue of this provision shall:
(1) Be subject to the registration of the donated item in the name of the Police of Puerto Rico, or of the Municipal Governments for the use of the Municipal Guard, and
(2) upon the receipt of the motor vehicle, it must be delivered to the entity to which it will be donated.
History —Jan. 31, 2011, No. 1, § 3030.09, retroactive to Jan. 1, 2011.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART IV - Excise Taxes (§§ 31601 — 31771) › Chapter 1033 - Exemptions to Taxes on Goods (§§ 31651 — 31671) › § 31660 - Exemptions on goods for manufacturing

Any raw material, excluding hydraulic cement, to be used in Puerto Rico for the manufacture of finished products, as well as trailers, trucks, or lifts, as said terms are defined in § 31628 of this title, that are used exclusively and permanently within the manufacturing plant circuit, shall be exempt from the payment of the excise tax established in this part.
History —Jan. 31, 2011, No. 1, § 3030.10, retroactive to Jan. 1, 2011.