(a) All vessels used to render towing services within or outside territorial waters shall be exempt from the payment of the taxes under this part.(b) Likewise, all towing vessels and barges used for bunkering other vessels shall be exempt. For purposes of this exemption, the service may be rendered within or outside territorial waters. History —Jan. 31, 2011, No. 1, § 3030.21, retroactive to Jan. 1, 2011.
Puerto Rico Legal Code