The Secretary shall refund the amount of eleven cents (11¢) for each gallon of gasoline which has been used in sea and air trips between Puerto Rico and other places outside of the territorial limits of Puerto Rico. For purposes of this section, the term 'trips by sea or air' does not include flights or air trips, nor recreational or sports sea trips or voyages. History —Jan. 31, 2011, No. 1, § 3030.20, retroactive to Jan. 1, 2011.
Puerto Rico Legal Code