The provisions related to the excise tax on acquisitions of personal property and services between related persons made after December 31, 2010, shall be those established in Sections 2101, 2102, 2103, 2104, 2105, and 2106 of Act No. 120-1994, as amended, known as the 'Internal Revenue Code of Puerto Rico of 1994', in effect as of the date of approval of this Code, except that any reference in said Sections to specific provisions of the Puerto Rico Internal Revenue Code of 1994 (other than subsections (f) and (h) of Section 1123 of said Code) shall be understood, for purposes of this Code, as referring to the analogous provision of this Code. History —Jan. 31, 2011, No. 1, § 3070.01, retroactive to Jan. 1, 2011; Dec. 10, 2011, No. 232, § 139.
Puerto Rico Legal Code