reglab/statecodes huggingface dataset:
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 1 - Governmental Finances (§§ 1 — 155) › Chapter 12 - Puerto Rican Economic Stimulus Plan Act (§§ 142 — 155) › § 147 - Provisions on the Authority

Any regulations adopted by the Authority to implement the programs created by virtue of §§ 144 and 145 of this title and the program described in § 146 of this title, shall be exempted from the provisions of §§ 2101 et seq. of Title 3; however, the Authority shall see to the dissemination and publicity thereof for the knowledge of the general public. Any reference to the Secretary of Housing in §§ 261 et seq. of Title 7, shall be understood to refer and apply to the Authority.
History —Mar. 9, 2009, No. 9, § 7.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 1 - Governmental Finances (§§ 1 — 155) › Chapter 12 - Puerto Rican Economic Stimulus Plan Act (§§ 142 — 155) › § 148 - Small and medium-sized business stimulus aid

The Bank shall assign to the Puerto Rico Economic Development Bank (the PRED Bank) the sum of one hundred eighty million dollars ($180,000,000), in order for the PRED Bank to establish a program to secure loans for small and medium-sized businesses in the amount of five thousand dollars ($5,000) for each full-time regular employee (or the equivalent number of part-time employees), as per the official and certified payroll of the business on the date of applying for this benefit, up to a maximum amount of two hundred fifty thousand dollars ($250,000) per business. The PRED Bank shall establish through regulations the eligibility criteria for participating in this program, as well as the procedures and mechanisms to be utilized for its implementation. By petition of the PRED Bank, the Bank may authorize the use of a portion of these funds in existing PRED Bank programs whose purpose is to stimulate the economic development of the private sector-namely, small and medium-sized businesses (defined as businesses with fifty (50) full-time employees or less, or an equivalent number of part-time employees, whose gross income does not exceed five million (5,000,000) dollars per year). Cooperative associations may participate in the program, contingent upon meeting the requirements established by the PRED Bank.
History —Mar. 9, 2009, No. 9, § 8.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 1 - Governmental Finances (§§ 1 — 155) › Chapter 12 - Puerto Rican Economic Stimulus Plan Act (§§ 142 — 155) › § 149 - Worker retraining

The Bank shall assign to the Department of Labor and Human Resources (the “Department”) the sum of fifteen million dollars ($15,000,000) to establish programs to retrain displaced employees or employees who need retraining in order to keep their present job or to move to another occupation in demand. The Department shall establish through regulations the eligibility criteria for participating in this program, as well as the procedures and mechanisms to be utilized for its implementation.
History —Mar. 9, 2009, No. 9, § 9.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 1 - Governmental Finances (§§ 1 — 155) › Chapter 12 - Puerto Rican Economic Stimulus Plan Act (§§ 142 — 155) › § 150 - Aqueduct and Sewer Authority infrastructure project

The Bank shall allot to the Puerto Rico Aqueduct and Sewer Authority the sum of twelve million, five hundred thousand dollars ($12,500,000), in order to carry out the following infrastructure projects: (a) the construction of a sewer system in the communities of Salinas-Providencia and Playa Santa, in the Municipality of Guánica; and (b) the rehabilitation and completion of the sanitary sewer system of the Antonio Lluberas community in the Municipality of Yauco. The Bank may impose upon the Puerto Rico Aqueduct and Sewer Authority such requirements and conditions as it may deem necessary to disburse the sum thus allotted, including commencement of the project within one hundred eighty (180) days, among others.
History —Mar. 9, 2009, No. 9, § 10; Aug. 4, 2009, No. 55, § 1.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 1 - Governmental Finances (§§ 1 — 155) › Chapter 12 - Puerto Rican Economic Stimulus Plan Act (§§ 142 — 155) › § 151 - Mayagüez 2010

The Bank shall assign to the Puerto Rico Infrastructure Financing Authority the sum of five million dollars ($5,000,000) for infrastructure projects and other expenditures required for planning, readying or operation of the XXI Central American and Caribbean Games, to be held in the Municipality of Mayagüez in 2010, insofar as the Bank receives reasonable assurances as to the holding of the event. If no such reasonable assurance is received, the Bank may apply these funds to any other purposes authorized under this chapter.
History —Mar. 9, 2009, No. 9, § 11.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 1 - Governmental Finances (§§ 1 — 155) › Chapter 12 - Puerto Rican Economic Stimulus Plan Act (§§ 142 — 155) › § 152 - Elimination of barriers

The Bank shall assign to the Regulations and Permits Administration the sum of up to five hundred thousand dollars ($500,000) to cover administrative and operating expenses (except for payroll expenses) of the Interagency Permits and Endorsements Committee created by Executive Order OE-2009-6, as necessary to implement an interim procedure whereby the public entities and agencies concerned shall process immediately, promptly and efficiently, any pending permit and endorsement application.
History —Mar. 9, 2009, No. 9, § 12.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 1 - Governmental Finances (§§ 1 — 155) › Chapter 12 - Puerto Rican Economic Stimulus Plan Act (§§ 142 — 155) › § 154 - Amount adjustments

The Governor may, through an Executive Order, increase or decrease, the amount of funds from the Puerto Rico Economic. Stimulus Fund to be appropriated to each of the programs or initiatives authorized by virtue of this chapter, except for sums appropriated under §§ 150, 151, 153 and 142nt of this title, which may not be altered save to the extent provided under such sections. Such an increase or decrease shall only be made when necessary to maximize the economic stimulus objectives pursued by this chapter. The Executive Order issued by the Governor shall set forth the grounds for such an increase or decrease. In the event that the sums appropriated under this chapter are not used in their entirety, with the exception of §§ 153 and 142nt of this title, for the purposes established therein, as certified by the Government Development Bank, the agency in charge of the program or project, the Governor may, through an Executive Order, apply any surplus to carry out any other infrastructure projects, Government works or nonprofit institutions capital works.
History —Mar. 9, 2009, No. 9, § 15; Aug. 4, 2009, No. 55, § 2; Nov. 19, 2009, No. 144, § 2.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 1 - Governmental Finances (§§ 1 — 155) › Chapter 12 - Puerto Rican Economic Stimulus Plan Act (§§ 142 — 155) › § 155 - Monthly reports

All agencies, public corporations and instrumentalities or municipalities that receive moneys from the Economic Stimulus Plan shall render monthly reports on the use thereof. Such reports shall be filed with the offices of the presiding officer of each legislative house within a term not greater than twenty (20) days after the closing of each month.
History —Mar. 9, 2009, No. 9, § 18.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 31 - Administrative Provisions (§§ 161 — 165) › § 161 - Academies for internal-revenue agents

(a) The Secretary of the Treasury of Puerto Rico is hereby authorized to organize academies for internal-revenue agents in order that they may be instructed and adequately trained for the proper performance of their duties in the persecution and arrest of violators of the tax laws and regulations of Puerto Rico.
(b) To carry out the purposes of this section, the Chief of the Police of Puerto Rico shall lend full cooperation to the Secretary of the Treasury of Puerto Rico and furnish the necessary equipment, supplies, and personnel for such purposes.
History —Apr. 27, 1949, No. 127, p. 324, §§ 1, 2.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 31 - Administrative Provisions (§§ 161 — 165) › § 162 - Destruction of obsolete records of Bureau of General Excise Taxes

The Secretary of the Treasury of Puerto Rico is hereby authorized to destroy and incinerate the documents hereinbelow described which may be on file in the Bureau of General Excise Taxes of the Department of the Treasury, appertaining to not less than the number of years stipulated alongside each item.
(a) Returns of sales and internal-revenue invoices, including corroborating evidence attached thereto: fifteen (15) years on and after the date of presentation by the taxpayer to the Treasurer of Puerto Rico or the Secretary of the Treasury.
(b) Internal-revenue licenses issued to dealers, merchants or manufacturers, including the corresponding stubs and slips: five (5) years on and after the expiration date of the period for which they were issued, except in such cases where there are claims pending adjustment and said documents form part of the record.
(c) Records on the collection of debts already paid to the Department of Finance or the Department of the Treasury, in regard to which the Secretary of the Treasury of Puerto Rico and the Chief of the Bureau of General Excise Taxes may certify that there is pending no element of adjustment or suit which may affect the same: ten (10) years on and after the date of the final liquidation.
(d) The 2 percent sale declarations, and corroborating documents presented and definitely liquidated pursuant to the Sales Act repealed by Act No. 29 of April 12, 1941: No time limitation.
(e) The imports evidence blanks (Form 20) containing data on the importation of merchandise: ten (10) years on and after the date of introduction.
(f) Attendance register of the employees of the Bureau of General Excise Taxes.
(g) Communications including letters, telegrams and reports: twenty (20) years on and after the date of receipt or dispatch, according as they be incoming or outgoing communications.
History —Apr. 26, 1949, No. 100, p. 246, § 1.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 31 - Administrative Provisions (§§ 161 — 165) › § 163 - Destruction of obsolete records of Bureau of General Excise Taxes—Procedure for destruction

The Secretary of the Treasury of Puerto Rico is hereby authorized and directed to witness, by his officials appointed for the purpose, the destruction and incineration of the documents described in § 162 of this title, carried out by the Secretary of the Treasury of Puerto Rico under the provisions of §§ 162—164 of this title through the agency of the Bureau of Excise Taxes, in order that said official may draw up minutes or attest in writing to the authenticity of the documents to be destroyed in accordance with the provisions of §§ 162—164 of this title.
History —Apr. 26, 1949, No. 100, p. 246, § 2.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 31 - Administrative Provisions (§§ 161 — 165) › § 164 - Destruction of obsolete records of Bureau of General Excise Taxes—Time for destruction

It is hereby provided that the first act of destruction and incineration of such documents shall take place at the earliest available opportunity after this act takes effect but not later than thirty (30) days after the same takes effect; and it is hereby likewise directed that every two (2) years thereafter a like destruction and incineration be made of documents which, because they have been in the files for a time longer than the periods prescribed, may be subject to destruction under the provisions of § 162 of this title.
History —Apr. 26, 1949, No. 100, p. 246, § 3.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 31 - Administrative Provisions (§§ 161 — 165) › § 165 - Division of Petroleum and its Derivatives in Bureau of Excise Taxes

There is hereby created in the Bureau of Excise Taxes in the Department of the Treasury a Division of Petroleum and its Derivatives with the following personnel:
Chief of the Division, who shall be a General Internal-Revenue Agent for the Division of Petroleum and its Derivatives, at an annual salary of $2,600.00 Five internal-revenue agents for the Division of Petroleum and its Derivatives, at $1,800 each 9,000.00 For traveling expenses and per diems of said agents in connection with the service 2,000.00
Provided, That the Chief of the Division of Petroleum and its Derivatives shall be under the direction of the Secretary of the Treasury of Puerto Rico, and that the internal-revenue agents shall render services under the immediate direction of the Chief of the Division of Petroleum and its Derivatives; and, Provided, further, That the salary of the Chief of the Division of Petroleum and its Derivatives, as well as that of the agents of said division, and the traveling expenses, shall be paid preferentially from the trust fund provided for the survey, construction, and maintenance of highways, roads and bridges created by Act No. 143 of May 15, 1937, as subsequently amended; and Provided, also, That the Chief of the Division of Petroleum and its Derivatives as well as the Internal Revenue Agents of said Division, shall render services in the supervision, investigation, inspection and collection of the taxes on petroleum and its derivatives, as well as all other duties and faculties of the Agents of Internal Revenue of the Department of the Treasury.
History —May 13, 1941, No. 173, p. 1046, § 2.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 32 - Account Number for Taxpayers (§§ 171 — 179) › § 171 - Assignment of account number

The Secretary of the Treasury shall assign an account number to every taxpayer.
History —June 6, 1963, No. 50, p. 110, § 1.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 32 - Account Number for Taxpayers (§§ 171 — 179) › § 172 - Taxpayer’s obligation

Every person obliged to render statements, returns, vouchers or documents in connection with tax matters shall be obliged to write down in said statements, returns, vouchers or documents the account number assigned to him by the Secretary of the Treasury. Every person who delegates on another the obligation of rendering any statement, return, voucher or document related with tax matters, shall supply to said other person the account number assigned to him by the Secretary of the Treasury.
History —June 6, 1963, No. 50, p. 110, § 2.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 32 - Account Number for Taxpayers (§§ 171 — 179) › § 173 - Obligation of taxpayer’s agent

Every person who renders to the Secretary of the Treasury statements, returns, vouchers or documents related to tax matters in behalf of another person or persons shall specify in said statements, returns, vouchers or documents the account number of the person or persons whom he represents.
History —June 6, 1963, No. 50, p. 110, § 3.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 32 - Account Number for Taxpayers (§§ 171 — 179) › § 174 - Obligation to require and write down account number

Every person who assumes the obligation to render to the Secretary of the Treasury returns, statements, vouchers or any other documents related to tax matters with respect to another person, shall require from said other person the account number assigned to the latter and shall write it down in said document.
History —June 6, 1963, No. 50, p. 110, § 3-A.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 32 - Account Number for Taxpayers (§§ 171 — 179) › § 175 - Secretary of the Treasury shall require information

The Secretary of the Treasury either by himself or through his agents, shall request all necessary information for determining and assigning the account number to every taxpayer.
History —June 6, 1963, No. 50, p. 110, § 4.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 32 - Account Number for Taxpayers (§§ 171 — 179) › § 176 - Option of Secretary

In cases of violation of the provisions of this chapter or of the regulations promulgated hereunder, the Secretary of the Treasury may choose to impose an administrative fine or file a complaint against the violator.
History —June 6, 1963, No. 50, p. 110, § 5.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 32 - Account Number for Taxpayers (§§ 171 — 179) › § 177 - Administrative sanction

The Secretary of the Treasury may impose and collect an administrative fine that shall not exceed two hundred (200) dollars in each case to any person who violates the provisions of this chapter, the requirements of the Secretary of the Treasury thereunder, or the regulations promulgated to that effect, unless it is shown that noncompliance is due to a reasonable cause.
History —June 6, 1963, No. 50, p. 110, § 6; May 25, 1985, No. 16, p. 52, § 1.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 32 - Account Number for Taxpayers (§§ 171 — 179) › § 178 - Penal sanctions

Any person who violates any provision of this chapter, the requirements of the Secretary of the Treasury thereunder or the regulations promulgated to that effect, and any person who knowingly cooperates, induces or otherwise assists another to violate the provisions of this chapter, its regulations or the requirements of the Secretary of the Treasury thereunder shall be guilty of a misdemeanor and upon conviction thereof shall be sentenced to pay a fine of not less than one hundred (100) dollars nor more than five hundred (500) dollars in each case or a maximum of six (6) months of imprisonment or both penalties at the discretion of the court.
History —June 6, 1963, No. 50, p. 110, § 7; May 25, 1985, No. 16, p. 52, § 2.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 32 - Account Number for Taxpayers (§§ 171 — 179) › § 179 - Rules and regulations

The Secretary of the Treasury shall prescribe the necessary rules and regulations for the administration and enforcement of this chapter.
History —June 6, 1963, No. 50, p. 110, § 8.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 32A - Property in Payment of Taxes (§§ 181 — 187) › § 181 - Authorization to accept property

The Secretary of Treasury may accept, in addition to or in substitution of the legal coin of the United States of North America, any real or personal property that the taxpayer voluntarily offers as partial or total payment of estate taxes, pursuant to the terms, conditions and criteria established hereinbelow, and any others imposed by the Secretary of the Treasury through regulations:
(a) It shall be required, according to an investigation carried out by persons designated by the Secretary of the Treasury, that the taxpayer does not have sufficient cash to pay tax liability which has been imposed pursuant to the Estate and Gift Tax Act of Puerto Rico;
(b) they shall be certified by the Institute of Puerto Rican Culture as being of important value and of historical significance, to be considered as cultural patrimony of the People of Puerto Rico, or
(c) they shall be declared of public use by the Government of Puerto Rico or any government entity empowered by law to expropriate, and are in the process of expropriation or are in future plans to be expropriated for the exclusive purpose of public use, or which through lease, usufruct or use are in possession of the Government of Puerto Rico or of any of its instrumentalities devoted to purposes of public use.
The properties declared of public use in this subsection shall be those set aside by the Government of Puerto Rico or any of its entities for health services, such as public hospitals, rest or convalescent homes and complementary facilities to said hospitals and rest or convalescent homes, such as nurses residences, cafeterias, laundry services, physical and vocational rehabilitation centers; for public schools and physical facilities complementary to education, such as libraries, bookstores, student and faculty residences and multiple services centers such as those used for cafeterias, meetings, recreation, school lunchrooms and storage for the aforementioned purposes.
History —July 20, 1979, No. 158, p. 404, § 1.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 32A - Property in Payment of Taxes (§§ 181 — 187) › § 182 - Authorization to accept property—Conditions

(a) That the taxpayer shows evidence, to the satisfaction of the Secretary of Treasury, that it is not possible to sell the property offered in payment of the taxes for the fair market value it has been appraised at.
(b) In the case of the real property specified in clause (a) of § 1 of this act, it must qualify to be part of the Inventory of Monuments and Historical or Archeological Sites of Puerto Rico of the Institute of Puerto Rican Culture.
(c) In the case of the properties specified in clause (b) of § 1 of this act, the concerned government entities shall have requested and justified their use, subject to the approval of the Public Buildings Authority of Puerto Rico.
History —July 20, 1979, No. 158, p. 404, § 2.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 32A - Property in Payment of Taxes (§§ 181 — 187) › § 183 - Acquired property to be considered as payment or donation

The properties acquired pursuant to the provisions of this chapter shall be considered as full or partial payment of the debt as may be determined and certified by the Secretary of the Treasury. When the property transferred to the State in payment of estate taxes is of greater value than the tax liability, it shall be understood that said excess in value constitutes a donation to the Commonwealth of Puerto Rico.
History —July 20, 1979, No. 158, p. 404, § 3.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 32A - Property in Payment of Taxes (§§ 181 — 187) › § 184 - Property deed, transfer

The deed of the properties acquired by the Commonwealth shall be transferred to the Public Buildings Authority, to the Institute of Puerto Rican Culture or to the government agency which, according to the present laws and regulations, should receive the deed to said property.
History —July 20, 1979, No. 158, p. 404, § 4.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 32A - Property in Payment of Taxes (§§ 181 — 187) › § 185 - Setting of price, appraisal

For the purpose of setting the price whereby the properties in payment of the tax in debt shall be accepted, the Secretary of the Treasury shall make an appraisal thereof, using the standards, criterias and procedures which are regularly used for the acquisition of property for public purposes.
History —July 20, 1979, No. 158, p. 404, § 5.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 32A - Property in Payment of Taxes (§§ 181 — 187) › § 186 - Definitions

The following terms used in this chapter shall have the meaning established hereinbelow:
(a) Taxes. — shall mean the inheritance tax, estate tax, including interest, surcharges and penalties thereupon, imposed by the Commonwealth of Puerto Rico.
(b) Fair market value. — shall mean the appraised value at a free trade level between men, under which the property in question is considered.
History —July 20, 1979, No. 158, p. 404, § 6.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 32A - Property in Payment of Taxes (§§ 181 — 187) › § 187 - Rules and regulations

The Secretary of the Treasury shall prescribe the rules and regulations needed to implement this chapter. Said rules and regulations shall be submitted to the Legislature which shall pass judgment thereon; Provided, That if the Legislature does not reject them within the term of the Regular Session during which said rules and regulations were received, they shall continue in full force and effect.
History —July 20, 1979, No. 158, p. 404, § 7.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 33 - Exemptions from Taxes (§§ 191 — 206) › § 193 - Model Housing Board

It is hereby declared that the property of the Model Housing Board is public property used for public and governmental purposes, and the said property is hereby exempt from all kinds of taxes levied by the laws of Puerto Rico on private property, and there are likewise exempt from all kinds of taxes, imposts or duties all sorts of documents executed by and in behalf of the said Model Housing Board in connection with its properties, including, but without limitation of the foregoing, the notarial fees on the deeds executed by and in behalf of said Board, the registration thereof in the registries of property, and the filing and subsequent processing of judicial actions or proceedings by said Board, as well as all kinds of certifications issued or authorized at its request by government offices or agencies. The tax exemption herein provided shall cease on the date the Model Housing Board shall convey the exempted property to private persons; Provided, That the said Model Housing Board shall notify the Secretary of the Treasury of Puerto Rico of any sale effected, in order that the said official may assess the sold property for tax purposes.
History —Apr. 5, 1952, No. 13, p. 36, § 1.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 33 - Exemptions from Taxes (§§ 191 — 206) › § 195 - International organizations

(a) There shall be exempted from the payment of property tax, both commonwealth and municipal, all properties in Puerto Rico belonging to international organizations having as such the right to enjoy the privileges, exemptions and immunities granted by the Federal International Organizations Immunities Act, and directly used in the development of their institutional functions.
(b) The said international organizations shall be likewise exempted from the payment of excises. The Secretary of the Treasury shall determine through proper regulation the manner in which this exemption is to be recognized.
(c) All foreign officials or employees of such international organizations, as well as their subordinates, shall also be exempt from the payment of excises on taxable commodities imported for their own personal use upon their arrival in Puerto Rico, or acquired by such persons through purchase on local markets in the Island or on markets abroad when the said articles arrive in Puerto Rico, provided the respective countries of which the persons referred to in this section are citizens grant, under the same conditions, a similar exemption to persons who are citizens of the United States of America. The Secretary of the Treasury is hereby empowered to establish regulations to that effect so as to implement the proceeding provided herein.
(d) The persons to whom subsection (c) of this section refers are likewise exempted from the payment of excises on driver’s license and on number plates for motor vehicles introduced or purchased in Puerto Rico for their personal use, subject to the limitation thereby imposed. The Secretary of Public Works is hereby empowered to establish the necessary regulations to implement the proceeding provided herein.
History —June 4, 1960, No. 54, p. 89, §§ 1—4; June 14, 1961, No. 56, p. 108, §§ 1, 2, retroactive to June 4, 1960.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 33 - Exemptions from Taxes (§§ 191 — 206) › § 202 - San Lucas Episcopal Hospital

(a) There is hereby exempted [up] to and including fiscal year 1968—69, from all kinds of taxes and imposts, the institution known as the “San Lucas Episcopal Hospital”, including all taxes to be levied on lands, buildings, annexes, residences for the personnel, now existing or to be constructed in the future, including all the personal property as well as the equipment and instruments used in said San Lucas Episcopal Hospital.
(b) The Secretary of the Treasury is hereby directed not to levy any tax which on the date of the approval of this act has not been levied.
(c) The exemption referred to in subsection (a) of this section is granted subject to the compliance of the requirement that the San Lucas Episcopal Hospital would have established and maintained and establishes and maintains a department to render dispensary, emergency and hospital services to the indigent. The San Lucas Episcopal Hospital as a condition to maintain the exemption herein provided, shall render annually to the Secretary of the Treasury, not later than the first day of February a written report of its operational activities and on the services rendered to the indigent.
History —May 29, 1968, No. 61, p. 102, §§ 1—3.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 33 - Exemptions from Taxes (§§ 191 — 206) › § 203 - Pensions of $9,000 or more

(a) The first nine thousand dollars ($9,000) as of the 2006 tax year; ten thousand dollars ($10,000) as of the 2007 tax year; and eleven thousand dollars ($11,000) as of the 2008 tax year, of the annual total amount of all pensions granted or to be granted in the future by the retirement systems or funds subsidized by the Government of Puerto Rico, and up to the same amount for annuities or pensions granted or to be granted by the Government of the United States of America, the instrumentalities or political subdivisions of both governments and by employers of private companies, are hereby exempted from all types of taxes, except that in the case of pensioners who are sixty (60) years of age or older, the amount of said exemption shall be of thirteen thousand dollars ($13,000) per year as of the 2006 tax year; fourteen thousand dollars ($14,000) per year as of the 2007 tax year; and fifteen thousand dollars ($15,000) per year as of the 2008 tax year.
Every pensioner or person who receives an annuity whose sole income is that which corresponds to the pension or annuity if the same is equal to or less than the amount exempted from taxes by this section, is hereby released from the obligation of filing an income tax return.
(b) Nothing herein provided shall deprive public employees in active service from the right granted by the Income Tax Act of 1954, as amended, in effect, to take as a deduction in their returns the individual contributions which are annually made to the different retirement systems subsidized by the Commonwealth of Puerto Rico.
History —June 29, 1968, No. 166, p. 531, §§ 1, 2; May 28, 1969, No. 11, p. 13, § 2; July 2, 1981, No. 26, p. 140, § 2; July 5, 1982, No. 3, p. 154, § 2; Oct. 6, 1987, No. 4, p. 855, § 2; Aug. 5, 1993, No. 49, § 3; Dec. 29, 2000, No. 459, § 1; Aug. 21, 2004, No. 225, § 1; Sept. 23, 2004, No. 459, § 1; Oct. 31, 2006, No. 231, § 1.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 33 - Exemptions from Taxes (§§ 191 — 206) › § 204 - House for the Elderly

(a) The Teachers Association of Puerto Rico is hereby exempted from the payment of taxes on real and personal property of the institution known as House for the Elderly while operating for nonprofit purposes, as long as said property is exclusively engaged in providing in a systematic and continuous manner lodgings and maintenance facilities to persons who have reached the age of sixty-two (62) years or more through the payment of a reasonable sum determined in accordance with the operation expenses of the institution.
(b) The tax exemption herein provided shall be subject to the provision that the Teachers Association of Puerto Rico comply, in regard to the institution known as the House for the Elderly, with the following conditions:
(1) Does not owe any other tax.
(2) Complies with the provisions of any other tax law that may apply to it.
(3) Files with the Secretary of the Treasury an inventory of all its real and personal property pertaining to it on the day of approval of this act.
(4) Annually submits to the Secretary of the Treasury, not later than April 15 of each year, a general balance sheet and a written report on its operation activities of the previous calendar year including information on the number and name of persons over sixty-two (62) years or more who have been favored by the services of the institution.
(c) The Secretary of the Treasury is hereby authorized to condone any debt which the Teachers Association of Puerto Rico may have with respect to the House for the Elderly for taxes levied on the real and personal property on the date of approval of this act.
(d) Unfulfillment of the conditions provided in subsection (b) of this section and in the manner and time therein provided, shall constitute sufficient legal basis to revoke the tax exemption herein granted, in which case there shall be levied and collected the corresponding tax from and after the date of unfulfillment of said conditions.
History —Apr. 23, 1970, No. 19, p. 40, §§ 1—4.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 33 - Exemptions from Taxes (§§ 191 — 206) › § 205 - Tax derived from production and sale of literary and artistic works

(a) The income received by an artist or writer from his artistic, literary or Puerto Rican handicrafts production is hereby exempted from the payment of income taxes up to the sum of six thousand (6,000) dollars a year.
For the purposes of this exemption, the term “Puerto Rican handicrafts” shall mean any article, work, creation or product whose physical creation is made through a production process in which the substantive phases thereof are executed manually with the minimum use of tools and equipment, with repetition of forms and designs with few variants, but always maintaining its cultural or traditional identification.
(b) The income subject to the tax exemption referred to in subsection (a) of this section shall include the benefits received from copyrights or royalties by the author or composer, prizes awarded in competitions or contests for literary, art or classical music compositions; prizes awarded in handicraft expositions or international fairs; sale of books, pamphlets, folders or articles on educational, historical, artistic, scientific or cultural subjects; and the sale of paintings, drawings, engravings, serigraphy, murals, mosaics, stained glass, sculptures and other objects or pieces of an artistic category.
Likewise, the income and profits an artisan receives from the sale and distribution of Puerto Rican handicrafts made, produced or manufactured by him shall be subject to the tax exemption provided in subsection (a) of this section.
(c) In the income subject to tax exemption referred to in this section, and except in the case of the sale by an artisan of Puerto Rican handicrafts produced by him, there shall not be included the income derived from the production or sale of commercial art, commercial literature or commercial music, nor the wages, salaries or bonuses received for literary or artistic works, or handicrafts.
History —June 20, 1970, No. 14, p. 432, §§ 1—3; July 16, 1986, No. 135, p. 434, §§ 2—4.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 35 - Industrial Tax Exemption (§§ 221-226 — 256-256k) › Subchapter V - Maritime Freight Transportation (§§ 254 — 254h) › § 254 - Exemptions; grant

(a) Any natural or [juridical] person engaged in an eligible business is hereby exempted from the payment of taxes on his net income deriving from shipping activities, for a period of ten (10) years.
(b) Ships and property of any other kind, real and personal, utilized in relation with an eligible business, shall not be subject to municipal or commonwealth taxes on real and personal property, for a period of ten (10) years. If a person engaged in an eligible business utilizes property belonging to him, as well as property belonging to another person, said exemption shall be applicable to his property, and shall separately and independently apply also to the property of such other person.
(c) Eligible businesses shall be exempt from the payment of license taxes, excises, and other municipal taxes imposed by any ordinance of any municipality, for a period of ten (10) years. These exemptions shall take effect when the taxpayer shall notify the corresponding municipalities that it or he has been granted by the Governor the benefits of this subchapter.
(d) In the case of exemptions from the payment of property tax the same shall take effect from the fiscal year next following that in which the taxpayer shall notify the Secretary of the Treasury that it or he has been granted the benefits of this subchapter. In the case of exemptions from income tax the same shall take effect beginning with the taxable year during which the Secretary of the Treasury is notified by the taxpayer that it or he has been granted the benefits provided by this subchapter.
(e) The Governor of Puerto Rico may, upon proper application therefor, grant the exemptions provided in this subchapter whenever he shall find, after consultation with the Economic Development Administration and the Secretary of Commerce, that such exemption is necessary and convenient for the development of the economy and welfare of the Commonwealth of Puerto Rico on the grounds that: (a) it will provide greater maritime freight transportation facilities between ports in Puerto Rico and ports in foreign countries; and (b) it will provide such specific services as the Governor may find necessary to the development of the economy and welfare of the Commonwealth of Puerto Rico.
History —June 28, 1966, No. 126, p. 395, § 1.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 35 - Industrial Tax Exemption (§§ 221-226 — 256-256k) › Subchapter V - Maritime Freight Transportation (§§ 254 — 254h) › § 254a - Definitions

(a) Eligible business.—Means: (i) maritime transportation of freight between ports in Puerto Rico and ports in foreign countries, and (ii) the lease or rent of ships which are utilized in said transportation, or property of any other kind, real and personal, utilized in relation with the operation of said ships when the transportation meets the above requirements.
(b) Net income deriving from shipping activities.—Means the gross income deriving from, or related with, the use, lease or rent for use, of any ship, or part thereof, utilized in the transportation of freight between ports in Puerto Rico and ports in foreign countries, or of any property of whatever kind, real or personal, utilized in the operation of said ship.
History —June 28, 1966, No. 126, p. 395, § 2.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 35 - Industrial Tax Exemption (§§ 221-226 — 256-256k) › Subchapter V - Maritime Freight Transportation (§§ 254 — 254h) › § 254c - Liquidation

In case of liquidation of a corporation or partnership which has received income exempted under this subchapter, the taxable profit in liquidation shall not include that portion of the accumulated surplus attributable to such exempt income, subject to the limitations of § 254b(c) of this title.
History —June 28, 1966, No. 126, p. 395, § 4.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 35 - Industrial Tax Exemption (§§ 221-226 — 256-256k) › Subchapter V - Maritime Freight Transportation (§§ 254 — 254h) › § 254d - Transfer of business

If the person exempted under this subchapter transfers his business, said transfer shall be notified to the Secretary, and the transferee shall enjoy the exemption provided by this subchapter for the unexpired portion of the exemption period, if and when the Secretary approved said transfer.
History —June 28, 1966, No. 126, p. 395, § 5.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 35 - Industrial Tax Exemption (§§ 221-226 — 256-256k) › Subchapter V - Maritime Freight Transportation (§§ 254 — 254h) › § 254e - Denial of tax exemption

(a) Except as provided in this subchapter, no person who has enjoyed or is enjoying the exemption provided by this subchapter shall be entitled to a new exemption through the establishment of another business in which he holds an interest of ten (10) or more percent. For these purposes, the holding of shares or participation in the other business shall be determined according to the provisions of the income tax laws in force in Puerto Rico.
(b) Any person who for the purpose of benefiting himself of the exemption provided by this subchapter liquidates or reorganizes his business, or utilizes any other method whereby he pretends that an income deriving from maritime freight transportation between ports in Puerto Rico and ports in foreign countries which would otherwise be taxable may appear as exempt, shall be under obligation to pay the corresponding taxes, surcharges, and penalties on said income.
History —June 28, 1966, No. 126, p. 395, § 6.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 35 - Industrial Tax Exemption (§§ 221-226 — 256-256k) › Subchapter V - Maritime Freight Transportation (§§ 254 — 254h) › § 254f - Accounting system

Persons availing themselves of the exemption provided by this subchapter shall keep in Puerto Rico an accounting system which clearly reflects the gross income, expenses, losses, and other deductions relative to maritime freight transportation between ports in Puerto Rico and ports in foreign countries. They shall, further, include in their income tax returns and in the corporation return, as annexes, a profit and loss statement of the operations exempted by this subchapter.
History —June 28, 1966, No. 126, p. 395, § 7.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 35 - Industrial Tax Exemption (§§ 221-226 — 256-256k) › Subchapter V - Maritime Freight Transportation (§§ 254 — 254h) › § 254g - Administration

The Secretary of the Treasury shall prescribe such rules as he may deem necessary to attain the purposes of this subchapter.
History —June 28, 1966, No. 126, p. 395, § 8.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 35 - Industrial Tax Exemption (§§ 221-226 — 256-256k) › Subchapter V - Maritime Freight Transportation (§§ 254 — 254h) › § 254h - Effectiveness

The provisions of this subchapter shall apply to taxable years commencing after December 31, 1966. This subchapter shall take effect immediately after its approval.
History —June 28, 1966, No. 126, p. 395, § 9.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 37 - Refund of Taxes Improperly Paid or Collected; Judicial Proceedings Concerning Taxes (§§ 261 — 290) › Subchapter I - Administrative Proceedings (§§ 261 — 263) › § 262 - Administrative reimbursement or credit of taxes; appeal from denial—Interest; funds chargeable

Credits or reimbursements administratively or judicially granted under §§ 261 and 262 of this title shall bear interest at a rate of six percent (6%) per annum, computed from the date of the payment of the tax which is the object of the credit or reimbursement and up to a date which precedes by not more than thirty (30) days the date of the reimbursement check, or, in the case of a credit, up to the date on which the Secretary of the Treasury notifies the taxpayer of the granting of the credit; and the amount of such credits or reimbursements, plus interest thereon and costs, if any, shall be credited or paid by the Secretary of the Treasury chargeable to the funds into which the proceeds of said taxes may have been originally covered, and in case any such fund is insufficient, or when it may be impracticable to prorate the charge against several funds, then chargeable to the General Fund of the Public Treasury.
History —May 10, 1949, No. 232, p. 720, § 2; Oct. 5, 1954, No. 5, p. 42, § 2.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 37 - Refund of Taxes Improperly Paid or Collected; Judicial Proceedings Concerning Taxes (§§ 261 — 290) › Subchapter I - Administrative Proceedings (§§ 261 — 263) › § 263 - Administrative reimbursement or credit of taxes; appeal from denial—Law governing administrative or judicial credits or reimbursements

Credits or reimbursements which are to be administratively or judicially granted shall be governed by the provisions of law in force on the date the application for said credit or reimbursement was started.
History —Oct. 5, 1954, No. 5, p. 42, § 3.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 37 - Refund of Taxes Improperly Paid or Collected; Judicial Proceedings Concerning Taxes (§§ 261 — 290) › Subchapter II - Judicial Proceedings (§§ 281 — 290) › § 281 - Procedure for appeal in tax cases

In all cases under jurisdiction of the Court of First Instance the procedure established in §§ 281—285 of this title to appeal before said court shall exclusively govern.
History —May 10, 1949, No. 235, p. 732, § 1, eff. July 1, 1949.
2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 2 - Taxation In General (§§ 161 — 393) › Chapter 37 - Refund of Taxes Improperly Paid or Collected; Judicial Proceedings Concerning Taxes (§§ 261 — 290) › Subchapter II - Judicial Proceedings (§§ 281 — 290) › § 283 - Procedure for appeal in tax cases—Remedies of municipalities

From an assessment on property notified by the Secretary of the Treasury to the municipalities, in the manner provided for by § 302 of the Administrative Political Code of Puerto Rico, by filing complaint in the Court of First Instance of Puerto Rico in the manner provided for by §§ 286—289 of this title, within the term of thirty (30) days following notice of said assessment.
History —May 10, 1949, No. 235, p. 732, § 3, eff. July 1, 1949.