In the case of the taxes fixed in § 31693 of this title on the official printed forms for stamping bets at racing agencies, the person responsible for their payment or the taxpayer shall be the person who uses the forms. The payment shall be for each wager transaction in the printed betting form. This tax shall be paid at the time the racing agent stamps the corresponding printed form. History —Jan. 31, 2011, No. 1, § 3060.04, retroactive to Jan. 1, 2011.
Puerto Rico Legal Code