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31719 — Puerto Rico Law | CourtGPT
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  4. Title Thirteen - Taxation and Finance (§§ 1 — 33423)/
  5. Subtitle 17 - Internal Revenue Code of 2011/
  6. Part IV - Excise Taxes/
  7. Chapter 1035 - Retail and Wholesale Licensing Fees for Certain Goods and Other Businesses or Activities § 31711 - License Fees for Wholesale or Retail Dealers of Certain Goods/
  8. 31719
Puerto Rico Legal Code

31719

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No license whatsoever shall be granted to operate an air, sea, or land carrier business unless, in addition to complying with the applicable requirements of § 31715 of this title, the applicant presents a copy of the rates filed at the Federal Maritime Commission to the Secretary and posts a bond to secure payment of the taxes and any surcharges, interest, or penalties that may be imposed under this part. History —Jan. 31, 2011, No. 1, § 3050.09, retroactive to Jan. 1, 2011; Dec. 10, 2011, No. 232, § 137.