(a) Gasoline and diesel oil which, before or when being pumped from a ship or from the refineries into tanks or facilities in Puerto Rico, have become contaminated with water or other products and thereby rendered unusable or not to be sold commercially shall be exempt from the excise tax imposed in this part. This exemption shall be granted only if the contamination was accidental and not attributable to negligence on the part of the introducer, manufacturer, or wholesale distributor or his/her agents or employees, and when the facts can be subject to visual verification or technical analysis by state fiscal officials or Customs Service Officials of the United States of America.(b) Diesel oil or gas oil distributed for use outside Puerto Rico shall likewise be exempt from the excise taxes imposed in this part, including the supply of gas oil or diesel oil to ships to be used by them in trips by sea between Puerto Rico and other places. For purposes of this exemption, the term 'trips by sea' does not include trips or voyages for recreational or sports purposes. History —Jan. 31, 2011, No. 1, § 3030.19, retroactive to Jan. 1, 2011.
Puerto Rico Legal Code