Bona fide farmers are hereby exempted from the payment of any and all types of municipal license taxes, fees and liens imposed on their intensive agricultural business activities, for all taxable years commencing on and after January 1, 1996.New farmers and agricultural entrepreneurs shall be subject to the provisions of § 10404a of this title. History —Dec. 1, 1995, No. 225, § 8, renumbered as § 9 by § 3 and amended on Apr. 30, 1996, No. 35, § 7.
Puerto Rico Legal Code