The introduction of two hundred (200) cigarettes shall be allowed without the imposition of the excise tax established in this part. Any excess over two hundred (200) cigarettes shall be subject to the payment of the corresponding excise tax. It shall be understood that the cost of the exempt cigarettes is included in the amount of the exemption. History —Jan. 31, 2011, No. 1, § 3030.13, retroactive to Jan. 1, 2011.
Puerto Rico Legal Code