The tax fixed in § 31692 of this title on prizes obtained in pools, pari-mutuels, quinielas, daily doubles, subscription funds, or in any other wager at racetracks shall be paid by the winner of any prize and the total tax shall be deducted and withheld from the winnings at the time the amount corresponding to such prize is paid to him/her. History —Jan. 31, 2011, No. 1, § 3060.03, retroactive to Jan. 1, 2011.
Puerto Rico Legal Code