The present chapter establishes the public policy on taxation over the book industry in Puerto Rico, which shall govern over any other law or legislation related to this matter. The Internal Revenue Code of 1994, as well as any other applicable laws shall be amended according to these provisions. However, they may be used in a supplementary manner regarding all matters that do not contradict what has been set forth in this chapter. History —Sept. 29, 2004, No. 516, § 12.
Puerto Rico Legal Code