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32002 — Puerto Rico Law | CourtGPT
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  4. Title Thirteen - Taxation and Finance (§§ 1 — 33423)/
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  7. Chapter 1041 - Definitions and General Provisions § 32001 - General Definitions/
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Puerto Rico Legal Code

32002

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For purposes of the terms and phrases defined in this part, the words 'includes' and 'including' shall not be interpreted in the sense of excluding, omitting, or eliminating other matters within the meaning of the term defined. Likewise, the objects specified shall only be interpreted as an illustration or characterization, but not as representatives of the universe of objects therein described. History —Jan. 31, 2011, No. 1, § 4010.02, retroactive to Jan. 1, 2011.