31742

(a) In the case of goods taxed by this part that are manufactured in Puerto Rico, the person responsible for the payment of the tax, or the taxpayer, shall be the manufacturer. Notwithstanding the above, when dealing with oil products manufactured in Puerto Rico, and when there is a mutual agreement or accord approved by the Secretary between the manufacturer and the bonded dealer-distributor for the latter to distribute the manufactured product, the dealer-distributor shall be the taxpayer.(b) The tax on goods manufactured in Puerto Rico shall be paid no later that the tenth (10th) day of the month following the month in which the taxable event occurs. In the case of oil products manufactured in Puerto Rico in which there is a mutual agreement or accord between the manufacturer and the bonded dealer-distributor for the latter to distribute the manufactured product, the tax shall be paid not later than the tenth (10th) day of the month following the month of the sale of the product, or of the month in which the transfer of the dealer-distributor’s tanks begins. History —Jan. 31, 2011, No. 1, § 3060.02, retroactive to Jan. 1, 2011.