31667

(a) Persons in the service of the Government of the United States of America or of the Government of Puerto Rico who are officially transferred to render services in Puerto Rico shall be entitled to introduce into the Island one (1) vehicle exempt from excise taxes, provided such introduction is as a result of and contemporaneous with the transfer order.(b) Servicemembers in the Armed Forces of the United States of America that are transferred to Puerto Rico, or to any foreign country, shall also be entitled to the exemption. In such cases, the exemption shall be extended to the spouse and dependents of the service member domiciled in Puerto Rico who is transferred from the United States or any other foreign country to serve in a place where he/she is not allowed to take his/her family and that for said reason is forced to introduce such vehicle to Puerto Rico.(c) For purposes of the exemption provided in this section, the term 'dependent' shall mean the father, mother, or any other relative that lives under the immediate custody of the servicemember and that must return to Puerto Rico because said servicemember has been assigned to serve in a place where he/she cannot take

ther relative that lives under the immediate custody of the servicemember and that must return to Puerto Rico because said servicemember has been assigned to serve in a place where he/she cannot take them.(d) Servicemembers who live abroad by themselves without their spouse or any other dependent, through which the person may introduce the aforementioned vehicle to Puerto Rico, may send it to the spouse or closest relative accompanied by a certified copy of the transfer order.(e) The exemption allowed in this section shall cease at the time in which the transferred person or the spouse or dependent of the servicemember, when he/she is the introducer, sells or transfers the vehicle so introduced or remitted. The new acquirer shall pay the corresponding excise taxes at the time of the sale or transfer. History —Jan. 31, 2011, No. 1, § 3030.17, retroactive to Jan. 1, 2011.