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 VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1052 - Taxes and License Fees (§§ 32421 — 32454) › Subchapter C - Exemptions and Refunds (§§ 32441 — 32454) › § 32452 - Loss of bonded distilled spirits and alcoholic beverages

(a) No tax shall be collected on distilled spirits and alcoholic beverages:
(1) Lost while in a bonded warehouse:
(A) Due to filtration or absorption in the containers or by evaporation and other natural causes; or
(B) because they were withdrawn, if the owner of the spirits or alcoholic beverages shows to the satisfaction of the Secretary that the withdrawal occurred without connivance, collusion, fraud, fault, or negligence on his/her part, or
(C) because they were destroyed with the prior authorization of the Secretary because the distilled spirits or alcoholic beverages were unfit for human consumption or for sale.
(2) Lost in any cistern or storage room of a distillery, in rectification, bottling and canning, or bonded deposit sections, in processing rooms, fermentation and aging tanks, or factories under the control of the government, for the following reasons:
(A) Natural or inevitable causes, or
(B) as a result of fire or force majeure.
(b) To be entitled to this exemption, the distiller, rectifier, or manufacturer must prove to the satisfaction of the Secretary that there was no intent, fraud, connivance, collusion, fault, or negligence on their part.
(c) The distiller, rectifier, manufacturer, or owner of the alcoholic beverages or distilled spirits shall not be liable for the payment of excise taxes on lost distilled spirits or alcoholic beverages because of a culpable or negligent act carried out by his/her employees in those cases in which the distiller, rectifier, manufacturer, or owner of the product can prove that he/she took prudent and reasonable measures to prevent the occurrence of said loss, and when the treasury will not suffer any damage because the lost product was replaced by another on which the appropriate taxes shall be paid.
(d) The distiller, rectifier, manufacturer, or owner of the alcoholic beverages or distilled spirits shall establish by sworn statement that he/she has not received any compensation by virtue of insurance that covers the amount or any portion of the taxes that have been imposed on the alcoholic beverages or distilled spirits that were lost.
History —Jan. 31, 2011, No. 1, § 5023.12, retroactive to Jan. 1, 2011; Sept. 19, 2014, No. 159, § 10.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1052 - Taxes and License Fees (§§ 32421 — 32454) › Subchapter C - Exemptions and Refunds (§§ 32441 — 32454) › § 32454 - Alcoholic beverages imported by passengers for personal use

(a) Persons over the age of eighteen (18) who arrive in Puerto Rico may import or introduce alcoholic beverages to Puerto Rico, as part of their luggage and free from the taxes prescribed by this part, in an amount not to exceed one (1) liter, except those that proceed from the United States Virgin Islands, who may introduce alcoholic beverages that do not exceed one (1) wine gallon. Provided, that no person shall be entitled to this exemption unless he/she has remained outside Puerto Rico for more than forty-eight (48) hours, except those persons over the age of eighteen (18) who arrive in Puerto Rico from the United States Virgin Islands, Samoa, or Guam.
(b) In addition to the imports or introductions authorized in subsection (a), persons over the age of eighteen (18), except those arriving from the United States Virgin Islands, may import or introduce to Puerto Rico, as part of their luggage, alcoholic beverages in an amount not to exceed three (3) liters, paying the appropriate taxes at the time and in the manner provided in this part.
(c) The imports and introductions authorized in subsections (a) and (b):
(1) Shall not be traded in Puerto Rico, and
(2) may only be made once every thirty (30) days.
(d) The Secretary shall seize and sell at public auction the alcoholic beverages introduced in violation of any of the provisions of this section, or shall destroy them when, in his/her judgment, it is so justified.
History —Jan. 31, 2011, No. 1, § 5023.14, 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 VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1053 - Production, Import and Introductions of Spirits and Alcoholic Beverages (§§ 32471 — 32507) › Subchapter A - Industrial Plants (§§ 32471 — 32484) › § 32471 - Plant registration

Any person who intends to establish an industrial plant, device, mechanism, still, utensil, deposit, or warehouse that shall be destined to distill, manufacture, or store distilled spirits or alcoholic beverages shall request the Secretary to register his/her establishment or device in the Registry of Industrial Plants, which shall be kept for such purpose by said official. The application shall state the place where the establishment or device is or will be located, as well as the name of the owner and any other information that the Secretary deems necessary.
History —Jan. 31, 2011, No. 1, § 5031.01, 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 VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1053 - Production, Import and Introductions of Spirits and Alcoholic Beverages (§§ 32471 — 32507) › Subchapter A - Industrial Plants (§§ 32471 — 32484) › § 32472 - Permits

No person may engage in the business of distilling, rectifying, manufacturing, bottling or canning, or storing distilled spirits, rectified spirits, or alcoholic beverages in Puerto Rico, unless said person has received a permit from the Secretary to engage in said activities. A permit issued by the Secretary shall be required for each type of these activities.
History —Jan. 31, 2011, No. 1, § 5031.02, 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 VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1053 - Production, Import and Introductions of Spirits and Alcoholic Beverages (§§ 32471 — 32507) › Subchapter A - Industrial Plants (§§ 32471 — 32484) › § 32473 - Denial of permit to persons convicted of certain crimes of who offer false statements or omit information

(a) The Secretary may deny the issuance of a permit to operate an industrial plant or a public bonded warehouse to natural persons who:
(1) Have been convicted of a felony in Puerto Rico, the United States, or any foreign country;
(2) have been convicted of a misdemeanor for violations to this Code, the Puerto Rico Internal Revenue Code of 1994, as amended, or any preceding tax law, or
(3) have misrepresented or concealed information required to obtain said permit, and for any other just and reasonable cause.
History —Jan. 31, 2011, No. 1, § 5031.03, 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 VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1053 - Production, Import and Introductions of Spirits and Alcoholic Beverages (§§ 32471 — 32507) › Subchapter A - Industrial Plants (§§ 32471 — 32484) › § 32474 - Denial of permit to distilleries 100 meters or less from industrial plants

The Secretary may deny the permit provided in this part for the operation of a distillery in a building that is located at a distance of one hundred (100) meters or less from a rectifying plant, an alcoholic beverage factory, or an industry that manufactures products in which alcohol is used.
History —Jan. 31, 2011, No. 1, § 5031.04, 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 VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1053 - Production, Import and Introductions of Spirits and Alcoholic Beverages (§§ 32471 — 32507) › Subchapter A - Industrial Plants (§§ 32471 — 32484) › § 32475 - Denial of permit to establish similar industries by different persons in the same building

The Secretary may deny a permit to establish or operate a distillery, a rectifying plant, or a factory for products subject to taxation by this part, in a building where there is an equal or similar industry, belonging to another person who holds a permit for equal or similar products. The persons who operate distilleries may rectify and bottle their own products provided that these operations are carried out in buildings separate from said distilleries.
History —Jan. 31, 2011, No. 1, § 5031.05, 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 VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1053 - Production, Import and Introductions of Spirits and Alcoholic Beverages (§§ 32471 — 32507) › Subchapter A - Industrial Plants (§§ 32471 — 32484) › § 32476 - Term of effectiveness

Every permit shall remain in effect until it is suspended, revoked, or voided by the Secretary, or is voluntarily relinquished by its holder. Said permits shall be deemed cancelled from the time when the industrial plant is sold or otherwise voluntarily or involuntarily transferred to another person. The Secretary may, likewise, revoke or suspend any permit whose holder has voluntarily violated any of the conditions imposed by the Secretary, or any of the provisions of the Code or regulations promulgated by the Secretary, or that the holder of the permit has ceased the activities for which it was issued for more than two (2) years. Any permit may also be voided by the Secretary if he/she reaches the conclusion that it was obtained by fraudulent means and through misrepresentations or concealing of facts, or when, in the judgment of the Secretary, any of the persons authorized by a permit establishes a monopoly of the industry, as well as for any just and reasonable cause. No permit shall be revoked or voided before having first given the person concerned the opportunity to be heard. The holder of a permit may have recourse against the action of the Secretary to revoke, suspend, void, or cancel the permit, by filing a complaint before the Clerk of Adjudicative Procedures of the Department under §§ 2101 et seq. of Title 3, known as the “Uniform Administrative Procedures Act of the Commonwealth of Puerto Rico”.
History —Jan. 31, 2011, No. 1, § 5031.06, 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 VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1053 - Production, Import and Introductions of Spirits and Alcoholic Beverages (§§ 32471 — 32507) › Subchapter A - Industrial Plants (§§ 32471 — 32484) › § 32477 - Bond

Every person who intends to or is engaged in the manufacture, distilling, or rectifying of any product that is subject to taxation under this part shall post a bond in favor of the Commonwealth of Puerto Rico in the form and amount determined by the Secretary and subject to his/her approval.
History —Jan. 31, 2011, No. 1, § 5031.07, 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 VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1053 - Production, Import and Introductions of Spirits and Alcoholic Beverages (§§ 32471 — 32507) › Subchapter A - Industrial Plants (§§ 32471 — 32484) › § 32478 - Official books and statements related to alcoholic beverages

The manufacturers, distillers, rectifiers, bottlers or canners, or operators of public bonded warehouses established pursuant to this part shall keep the official stock books and statements of alcoholic beverages in their distilleries, factories, and public bonded warehouses, from where such books shall not be removed. Said books and documents shall be kept by the distillers, rectifiers, manufacturers, and operators of bonded warehouses for the term established by the Secretary, and the movement of all the products manufactured, distilled, rectified, bottled or canned, or stored shall be registered therein according to the regulations approved by the Secretary. The Secretary shall provide these books and statements at no charge.
It shall be permitted for the information found in the official stock books, as well as the statements of alcoholic beverages that register the movement of the products manufactured, distilled, rectified, bottled or canned, or stored to be kept on microfiches or electronic systems which, in turn, generate the required reports and documentation, subject to the abovementioned systems being submitted to and approved by the Secretary once he/she determines that the required information is provided and verified according to the established criteria.
History —Jan. 31, 2011, No. 1, § 5031.08, 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 VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1053 - Production, Import and Introductions of Spirits and Alcoholic Beverages (§§ 32471 — 32507) › Subchapter A - Industrial Plants (§§ 32471 — 32484) › § 32479 - Documents related to operations

Any person who distills, rectifies, manufactures, distributes, retails, imports, sells, trades, or has in his/her possession as the owner or depositary, or who has had products subject to taxation in accordance with this part, shall furnish the authentic commercial invoices and any other document or report required of him/her by the Secretary with regard to said products. The Secretary shall establish the term, which shall never be less than four (4) years, during which the distiller, rectifier, bottler or canner, manufacturer, wholesale or retail dealer, and bonded warehouse operator shall keep the commercial invoices and other documents regarding the manufacture, storage, purchase, and sale of products subject to taxation under this part.
History —Jan. 31, 2011, No. 1, § 5031.09, 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 VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1053 - Production, Import and Introductions of Spirits and Alcoholic Beverages (§§ 32471 — 32507) › Subchapter A - Industrial Plants (§§ 32471 — 32484) › § 32480 - Production report

Every distiller, rectifier, bottler or canner, manufacturer, and bonded warehouse operator shall furnish to the Secretary, not later than the tenth (10th) day of each month, a report in which the amount and class of the taxable products distilled, rectified, manufactured, imported, or stored under bond during the preceding month, on the forms or substitute means provided by the Secretary.
History —Jan. 31, 2011, No. 1, § 5031.10, 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 VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1053 - Production, Import and Introductions of Spirits and Alcoholic Beverages (§§ 32471 — 32507) › Subchapter A - Industrial Plants (§§ 32471 — 32484) › § 32481 - Denatured alcohol

(a) Formulas. — No person shall manufacture denatured spirits or alcohol, especially denatured alcohol for industrial or commercial purposes, including alcohol for external use and products manufactured with denatured alcohol, unless the Secretary has approved the formula for the manufacture thereof. Said person shall remit samples of said products when so required by the Secretary.
(b) Exemption from purity requirements. — The spirits and denatured alcohol shall not be compelled to meet the requirements established by this part with regard to purity, content of congenerics, age, and permanganate time, considering the impurities they may contain as part of the denaturing agents used to make said spirits unfit for drinking.
History —Jan. 31, 2011, No. 1, § 5031.11, 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 VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1053 - Production, Import and Introductions of Spirits and Alcoholic Beverages (§§ 32471 — 32507) › Subchapter A - Industrial Plants (§§ 32471 — 32484) › § 32482 - Control of industrial plants

The custody of every industrial plant, bonded warehouses, and other bonded facilities of said plants shall be governed by the regulations promulgated by the Secretary to such purposes.
History —Jan. 31, 2011, No. 1, § 5031.12, 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 VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1053 - Production, Import and Introductions of Spirits and Alcoholic Beverages (§§ 32471 — 32507) › Subchapter A - Industrial Plants (§§ 32471 — 32484) › § 32484 - Installation of pipes, valves, and other devices

Every operator of an industrial plant may install pipes, valves, pumps, or other mechanisms with the previous authorization and under the supervision of the Secretary.
History —Jan. 31, 2011, No. 1, § 5031.14, 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 VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1053 - Production, Import and Introductions of Spirits and Alcoholic Beverages (§§ 32471 — 32507) › Subchapter B - Import and Introduction of Spirits and Alcoholic Beverages (§§ 32491 — 32496) › § 32491 - Prior requirements for importers

(a) The Secretary may deny permits to import or introduce spirits and/or alcoholic beverages to natural or juridical persons whose principal shareholders or directors:
(1) Have been convicted of a felony in Puerto Rico, the United States, or any foreign country;
(2) have been convicted of a misdemeanor for violation to this Code, the Puerto Rico Internal Revenue Code of 1994, as amended, or any preceding tax law, or
(3) have misrepresented or concealed the information required to obtain said permit, and for any other just and reasonable cause.
History —Jan. 31, 2011, No. 1, § 5032.01, 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 VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1053 - Production, Import and Introductions of Spirits and Alcoholic Beverages (§§ 32471 — 32507) › Subchapter B - Import and Introduction of Spirits and Alcoholic Beverages (§§ 32491 — 32496) › § 32492 - Delivery of beverages by carriers

(a) Land, sea, or air carrier. — No land, sea, or air carrier who has in his/her custody taxable alcoholic beverages under this part shall deliver the merchandise to the consignee, or the person who may appropriately claim it, unless a certification of the Secretary is produced authorizing the delivery of said merchandise.
(b) Importer or dealer. — No importer or dealer shall remove any alcoholic beverages from the custody of customs without the prior written consent of the Secretary.
History —Jan. 31, 2011, No. 1, § 5032.02, 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 VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1053 - Production, Import and Introductions of Spirits and Alcoholic Beverages (§§ 32471 — 32507) › Subchapter B - Import and Introduction of Spirits and Alcoholic Beverages (§§ 32491 — 32496) › § 32493 - Requirements for the import or introduction of distilled spirits or alcoholic beverages

(a) Those persons who obtain a permit to engage in importing or introducing distilled spirits or alcoholic beverages shall meet the following requirements:
(1) Obtain a wholesale or retail alcoholic beverage dealer license, and
(2) submit the official documents required by the Secretary to determine who is mainly responsible for the corresponding commercial entity.
(b) When an importing wholesale dealer intends to deal at wholesale from a motor vehicle, he/she shall avail himself/herself of the license established for said purpose in this part.
History —Jan. 31, 2011, No. 1, § 5032.03, 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 VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1053 - Production, Import and Introductions of Spirits and Alcoholic Beverages (§§ 32471 — 32507) › Subchapter B - Import and Introduction of Spirits and Alcoholic Beverages (§§ 32491 — 32496) › § 32494 - Tax liability

(a) Every person who imports or introduces distilled spirits and alcoholic beverages shall be liable individually or jointly, as the case may be, of the taxes that are imposed under this part on the taxable products he/she imports or introduces.
(b) The person who imports or introduces distilled spirits or alcoholic beverages shall be relieved of tax liability when he/she transfers or endorses the bill of lading or other document regarding said spirits and alcoholic beverages to another dealer authorized by the Secretary, while the same remain under the custody of the shipping company, customs, express, or any carrier that brought them to Puerto Rico. In this case, the tax liability shall rest on the dealer who acquires said spirits and alcoholic beverages.
History —Jan. 31, 2011, No. 1, § 5032.04, 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 VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1053 - Production, Import and Introductions of Spirits and Alcoholic Beverages (§§ 32471 — 32507) › Subchapter B - Import and Introduction of Spirits and Alcoholic Beverages (§§ 32491 — 32496) › § 32495 - Time to pay taxes

Distilled spirits, spirits, alcohols, and alcoholic beverages imported or introduced for commercial purposes or for personal use shall pay the taxes established in this Subtitle in the time and form provided in §§ 32424(d) and 32443 of this title.
History —Jan. 31, 2011, No. 1, § 5032.05, 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 VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1053 - Production, Import and Introductions of Spirits and Alcoholic Beverages (§§ 32471 — 32507) › Subchapter B - Import and Introduction of Spirits and Alcoholic Beverages (§§ 32491 — 32496) › § 32496 - Import or introduction statement

Upon the written request of the dealer by means of a sworn statement, the Secretary shall authorize the import or introduction of alcoholic beverages after posting a bond on behalf of the Commonwealth of Puerto Rico for the amount of the taxes payable on said liquors.
History —Jan. 31, 2011, No. 1, § 5032.06, 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 VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1053 - Production, Import and Introductions of Spirits and Alcoholic Beverages (§§ 32471 — 32507) › Subchapter C - Bottling and Canning and Labeling (§§ 32501 — 32507) › § 32501 - Size of containers

(a) The Secretary shall establish the sizes of the containers to be used for all alcoholic beverages and distilled spirits through regulations.
History —Jan. 31, 2011, No. 1, § 5033.01, 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 VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1053 - Production, Import and Introductions of Spirits and Alcoholic Beverages (§§ 32471 — 32507) › Subchapter C - Bottling and Canning and Labeling (§§ 32501 — 32507) › § 32503 - Prohibition of containers with another name, brand, or trademark

No holder of a permit granted pursuant to the provisions of this part or any other law shall use or allow the use in any way or manner of any receptacle, bottle, or container that bears the brand, trademark, or commercial or corporate name belonging to or used by another permit holder entitled thereto, without the consent of said owner.
History —Jan. 31, 2011, No. 1, § 5033.03, 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 VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1053 - Production, Import and Introductions of Spirits and Alcoholic Beverages (§§ 32471 — 32507) › Subchapter C - Bottling and Canning and Labeling (§§ 32501 — 32507) › § 32504 - Exemption from meeting requirements

Spirits and alcoholic beverages that are bottled for export shall be exempt from meeting the requirements established in this part for said products, with the exception of the provisions in § 32483 of this title, with regard to the minimum aging requirement for rum. In the case of aged rum for export, the Secretary, upon consultation with the Executive Director of the Industrial Development Company, shall have the power to allow distillers, rectifiers, manufacturers, or bottlers not to identify the product on their labels as “Ron de Puerto Rico” or “Puerto Rican Rum”.
History —Jan. 31, 2011, No. 1, § 5033.04, retroactive to Jan. 1, 2011; Dec. 10, 2011, No. 232, § 152.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1053 - Production, Import and Introductions of Spirits and Alcoholic Beverages (§§ 32471 — 32507) › Subchapter C - Bottling and Canning and Labeling (§§ 32501 — 32507) › § 32506 - Approval of containers and labels for beer and malt products

Any person who manufactures, imports, or introduces beer and other fermented or unfermented malt products for sale and consumption in Puerto Rico, shall obtain prior approval of the containers, labels, and stoppers or caps of the bottles, and to such ends shall submit for the approval of the Secretary, three (3) samples of the bottles, three (3) samples of the labels, and three (3) samples of the bottle caps or stoppers before being able to use them in Puerto Rico. The Secretary shall authorize their use if, in his/her judgment, the bottles or cans, labels, and stoppers or caps meet the requirements as established by regulations.
History —Jan. 31, 2011, No. 1, § 5033.06, 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 VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1053 - Production, Import and Introductions of Spirits and Alcoholic Beverages (§§ 32471 — 32507) › Subchapter C - Bottling and Canning and Labeling (§§ 32501 — 32507) › § 32507 - Control of the containers

The Secretary shall establish requirements as he/she deems it pertinent with regards to the size, brand, labeling, sale, possession, and use of the containers.
History —Jan. 31, 2011, No. 1, § 5033.07, 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 VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1054 - Bonded Warehouses (§§ 32521 — 32532) › § 32521 - Construction of bonded warehouses

The buildings destined for bonded warehouses shall be built on the site, in the form, and of the material prescribed by the Secretary.
History —Jan. 31, 2011, No. 1, § 5040.01, 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 VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1054 - Bonded Warehouses (§§ 32521 — 32532) › § 32522 - Requirements

(a) Every person who wishes to operate a bonded warehouse shall:
(1) Obtain a permit from the Secretary;
(2) in the case of public bonded warehouses, obtain a permit from the Secretary and a permit;
(3) post a bond in favor of the Government of Puerto Rico, and
(4) obtain a stock and movement book of spirits and alcoholic beverages that will be furnished by the Secretary.
History —Jan. 31, 2011, No. 1, § 5040.02, 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 VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1054 - Bonded Warehouses (§§ 32521 — 32532) › § 32523 - Register and reports

All stored products shall be entered in the stock and movement book, in the manner established by the Secretary, and the reports required by the Secretary on the operations of bonded warehouses shall be filed with him/her.
History —Jan. 31, 2011, No. 1, § 5040.03, 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 VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1054 - Bonded Warehouses (§§ 32521 — 32532) › § 32524 - Inspection of books and other documents

The stock and movement books, the statements of alcoholic beverages, and other documents regarding the operation of bonded warehouses shall be available for inspection by the Secretary or an authorized representative at any time.
History —Jan. 31, 2011, No. 1, § 5040.04, 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 VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1054 - Bonded Warehouses (§§ 32521 — 32532) › § 32525 - Control of the bonded warehouses

The custody of every public or private bonded warehouse shall be governed by the regulations promulgated by the Secretary to such effect.
History —Jan. 31, 2011, No. 1, § 5040.05, 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 VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1054 - Bonded Warehouses (§§ 32521 — 32532) › § 32526 - Bonds

Every person who undertakes or is engaged in the operation of public or private bonded warehouses in which products subject to taxation under this part are stored, shall post a bond on behalf of the Government of Puerto Rico in the amount and form provided by the Secretary, and subject to his/her approval.
History —Jan. 31, 2011, No. 1, § 5040.06, 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 VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1054 - Bonded Warehouses (§§ 32521 — 32532) › § 32527 - Changes in the firms and companies that operate bonded warehouses

Every operator of a bonded warehouse shall have the obligation to furnish any certification required to the Secretary, or notify the Secretary of any change in the status or condition of the interested parties in the firms or companies engaged in said business.
History —Jan. 31, 2011, No. 1, § 5040.07, 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 VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1054 - Bonded Warehouses (§§ 32521 — 32532) › § 32528 - Tax liability and time to pay taxes

Every operator of a bonded warehouse shall have the obligation to pay the taxes provided under this part at the time and in the manner set forth in the Code.
History —Jan. 31, 2011, No. 1, § 5040.08, 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 VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1054 - Bonded Warehouses (§§ 32521 — 32532) › § 32529 - Installation of pipes, valves, and other devices

Every bonded warehouse operator may install pipes, valves, pumps, or other devices with prior authorization and under the supervision of the Secretary.
History —Jan. 31, 2011, No. 1, § 5040.09, 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 VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1054 - Bonded Warehouses (§§ 32521 — 32532) › § 32530 - Transfer of spirits and alcoholic beverages from industrial plants

With the previous authorization of the Secretary or an authorized representative, spirits or alcoholic beverages may be transferred from an industrial plant to any public or private bonded warehouse established pursuant to this part without having to pay the taxes established herein.
History —Jan. 31, 2011, No. 1, § 5040.10, 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 VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1054 - Bonded Warehouses (§§ 32521 — 32532) › § 32531 - Transfer of spirits and alcoholic beverages between bonded warehouses

Spirits or alcoholic beverages may be transferred from a legally established bonded warehouse to another legally established bonded warehouse according to regulations promulgated by the Secretary to such effects.
History —Jan. 31, 2011, No. 1, § 5040.11, 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 VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1054 - Bonded Warehouses (§§ 32521 — 32532) › § 32532 - Period to keep invoices and other documents

Any person engaged in the operation of a bonded warehouse, who has or has had in his/her possession products subject to taxation, under this part, shall keep and present at the Secretary’s request, the authentic invoices and statements of alcoholic beverages, or photocopies thereof, as well as any other document or report required regarding said products, concerning operations that have been carried out, for the term established by the Secretary.
History —Jan. 31, 2011, No. 1, § 5040.12, 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 VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1055 - Licenses (§§ 32551 — 32570) › § 32551 - Requirements for corporations and societies

Every corporation or partnership engaged in a trade or business for which a license is required under this part, shall submit to the Secretary such documents and comply with such requirements, procedures, and rules established by the Secretary through regulations or any determination of a public character that he/she issues to such effects.
History —Jan. 31, 2011, No. 1, § 5050.01, 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 VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1055 - Licenses (§§ 32551 — 32570) › § 32552 - Industrial plants

Every person engaged in distilling or rectifying distilled spirits, or manufacturing beer, wines or denatured alcohol, or bottling or canning alcoholic beverages, shall obtain a license from the Secretary each year in order to operate each one of said trades, and shall pay for each license the fees established in § 32431 of this title.
History —Jan. 31, 2011, No. 1, § 5050.02, 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 VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1055 - Licenses (§§ 32551 — 32570) › § 32553 - Public bonded warehouses

Every person engaged in operating public bonded warehouses shall obtain a license from the Secretary each year for each warehouse and shall pay for each license the fees established in § 32431 of this title.
History —Jan. 31, 2011, No. 1, § 5050.03, 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 VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1055 - Licenses (§§ 32551 — 32570) › § 32554 - Distilled spirit and alcoholic beverage wholesalers

Every wholesale dealer in distilled spirits, industrial alcohol, and alcoholic beverages shall obtain each year from the Secretary a license for each business, site, warehouse, or commercial establishment, and shall pay for each license the fees established in § 32431 of this title. The Secretary shall require the dealer, as a condition to grant said license, to meet the requirements, procedures, and rules established by the Secretary through regulations or any determination of a public nature that he/she issues to such effects.
History —Jan. 31, 2011, No. 1, § 5050.04, 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 VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1055 - Licenses (§§ 32551 — 32570) › § 32555 - Wholesale sales from motor vehicles

Wholesale dealers in alcoholic beverages, wines, and beer who operate from motor vehicles shall obtain a license each year from the Secretary for each motor vehicle. They shall pay for each license the fees established in § 32431 of this title.
History —Jan. 31, 2011, No. 1, § 5050.05, 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 VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1055 - Licenses (§§ 32551 — 32570) › § 32556 - Alcoholic beverage retailer

(a) Any person who is interested in being issued a retail dealer’s license shall file with the Secretary the appropriate application and shall meet the requirements, procedures, and rules established by the Secretary through regulations or any determination of a public nature that he/she issues to such effects.
(b) Retail dealers’ licenses shall be issued annually and shall be obtained for each business, site, or commercial establishment. These may be conditioned at any time, provided that the situation requires it to protect the health, welfare, safety, and peace of mind of the People of Puerto Rico. The documents required by the Secretary shall be submitted for each renewal. The fees established in § 32431 of this title shall be paid for each license. Said licenses shall be of the following categories:
(1) Category A. — These licenses shall be issued to establishments that sell alcoholic beverages to be consumed in the establishment. Under this category, they can also be sold sealed and corked to be consumed outside of the establishment or its vicinity.
(2) Category B. — These licenses shall be issued exclusively for those establishments where alcoholic beverages are sold in corked and sealed containers to be taken and consumed outside of the establishment and its vicinity.
(3) Category C. — This license shall be issued exclusively for those establishments located in air and sea terminals in Puerto Rico engaged in the sale of duty-free alcoholic beverages to persons traveling outside of the jurisdictional limits of the Commonwealth of Puerto Rico.
History —Jan. 31, 2011, No. 1, § 5050.06, 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 VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1055 - Licenses (§§ 32551 — 32570) › § 32557 - Limitation on the exploitation of Category B and C licenses issued to retailers

No person who holds a Category B or C license as an alcoholic beverage retail dealer shall allow the consumption of such beverages in his/her establishment or its vicinity.
History —Jan. 31, 2011, No. 1, § 5050.07, 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 VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1055 - Licenses (§§ 32551 — 32570) › § 32558 - Temporary retail dealer licenses

The Secretary may issue temporary retail dealer licenses to temporary establishments, to be effective for the term and for the fees established for each license in § 32431 of this title.
History —Jan. 31, 2011, No. 1, § 5050.08, 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 VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1055 - Licenses (§§ 32551 — 32570) › § 32559 - Fees due date

The due dates for payment of the license fees established in this part are established in § 32431 of this title.
History —Jan. 31, 2011, No. 1, § 5050.09, 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 VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1055 - Licenses (§§ 32551 — 32570) › § 32560 - Licenses for retailers in permanent locations

Category A, B, and C retail dealer licenses shall be issued solely for establishments located in permanent buildings and structures. This limitation shall not apply to franchised ships with a fixed itinerary engaged in the transportation of passengers through ports, lakes, and rivers in Puerto Rico.
History —Jan. 31, 2011, No. 1, § 5050.10, 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 VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1055 - Licenses (§§ 32551 — 32570) › § 32561 - Licenses for retailers located less than one hundred (100) meters from schools, churches, religious centers, or public or private drug or alcohol rehabilitation facilities

(a) The Secretary shall not issue new licenses to new businesses intending to engage in the retail sale of alcoholic beverages from sites located at a distance of less than one hundred (100) meters from a public or private school, a church or religious center, or a public or private facility for the rehabilitation of addicts to controlled substances or alcohol. The distance of one hundred (100) meters shall be considered as radial or linear, as the case may be, and shall be counted from the fence, wall, or any other sign of demarcation of the school, church or religious center, or public or private facility for the rehabilitation of addicts to controlled substances or alcohol.
(b) Any person that is interested in being issued a new license under the provisions of this section shall state in the petition required in § 32556 of this title whether, at the time of filing the application, the site he/she plans to establish for the retail sale of alcoholic beverages is located or not at a distance of less than one hundred (100) meters from a public or private school, a church or religious center, or a public or private facility for the rehabilitation of addicts to controlled substances or alcohol.
(c) If the applicant for a new license falsely declares that the commercial establishment for the retail sale of alcoholic beverages is not located at a distance that is less than that established above with regards to a public or private school, a church or religious center, or a public or private facility for the rehabilitation of addicts to controlled substances or alcohol, the Secretary shall not issue the license, or if he/she has already issued it, he/she shall proceed to revoke it, pursuant to the powers granted by §§ 33001 et seq. of this title, following the procedures indicated therein.
History —Jan. 31, 2011, No. 1, § 5050.11, 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 VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1055 - Licenses (§§ 32551 — 32570) › § 32562 - Establishments that communicate to dwellings shall not be eligible

The Secretary shall neither issue nor authorize the transfer of licenses for the wholesale or retail sale of alcoholic beverages to establishments or locations used as residences or that communicate directly with a residence through any opening.
History —Jan. 31, 2011, No. 1, § 5050.12, 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 VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1055 - Licenses (§§ 32551 — 32570) › § 32563 - Revocation or denial to issue or renew a license for the retail sale of alcoholic beverages

The issuance or renewal of a license for the retail sale of alcoholic beverages shall be revoked or denied if the natural or juridical person that holds said license operates or intends to operate an establishment for the retail sale of alcoholic beverages in conjunction with, or directly related to an establishment whose owner, manager, or person in charge has been convicted of violating §§ 4736 and 4737 of Title 33, with regards to brothels or disorderly or sodomy houses.
History —Jan. 31, 2011, No. 1, § 5050.13, 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 VI - Taxes on Alcoholic Beverages (§§ 32401 — 32570) › Chapter 1055 - Licenses (§§ 32551 — 32570) › § 32564 - Fees shall be paid before starting a taxed occupation

No person shall be engaged in or continue any business, trade, or occupation for which a license is required until the fees for such license are paid in the manner and time provided in § 32431 of this title.
History —Jan. 31, 2011, No. 1, § 5050.14, retroactive to Jan. 1, 2011.