31659

(a) New vehicles acquired by a non-exempt natural and/or juridical person for the sole purpose of donating them to the Police of Puerto Rico and to the municipal governments for patrol duty, crime prevention, protection of property and other public services rendered by the Municipal Guard shall be exempt from the payment of the excise taxes imposed by this part.(b) Any exemption granted by the Secretary by virtue of this provision shall:(1) Be subject to the registration of the donated item in the name of the Police of Puerto Rico, or of the Municipal Governments for the use of the Municipal Guard, and(2) upon the receipt of the motor vehicle, it must be delivered to the entity to which it will be donated. History —Jan. 31, 2011, No. 1, § 3030.09, retroactive to Jan. 1, 2011.