Every person who pursuant to § 31743 of this title is bound to collect and withhold taxes on prizes obtained from race track wagers and from the official forms for stamping bets shall remit the amount of the taxes collected to the Secretary not later than the second (2nd) business day following the day the races for which they were collected. History —Jan. 31, 2011, No. 1, § 3060.07, retroactive to Jan. 1, 2011.
Puerto Rico Legal Code