31666

(a) Any goods acquired for official use by the agencies and instrumentalities of the Government of the United States of America shall be exempt from the payment of the excise taxes imposed in this part.(b) Vehicles, vessels, and heavy equipment acquired for official use by the departments, agencies, administrations, bureaus, boards, commissions, offices, public corporations, public instrumentalities, and municipalities of the Commonwealth of Puerto Rico, including the Legislative Branch and the Judicial Branch, shall be exempt from the payment of the excise taxes prescribed in §§ 31628 and 31629 of this title.(c) Every automobile of the Government of the United States of America and the Government of Puerto Rico sold in public auction shall be subject to the payment of the excise taxes imposed by this part for used vehicles.(d) It shall be considered that the excise taxes on goods acquired by the Department of the Treasury have been paid at the introduction of said goods when said goods have been acquired to be awarded as prizes under the Sales and Use Tax Oversight Program, as part of the prizes awarded under §§ 801 et seq.

een paid at the introduction of said goods when said goods have been acquired to be awarded as prizes under the Sales and Use Tax Oversight Program, as part of the prizes awarded under §§ 801 et seq. of Title 15, known as 'Additional Lottery System,' or for any other purpose. The excise tax imposed under § 811 of Title 15, on the prizes awarded by the Department of the Treasury shall not apply to non-cash prizes, either.The agency that auctions a vehicle shall require from the acquirer proof of payment of the excise tax before delivering the same. History —Jan. 31, 2011, No. 1, § 3030.16, retroactive to Jan. 1, 2011; Dec. 10, 2011, No. 232, § 135; June 30, 2013, No. 40, § 33.