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32102 — Puerto Rico Law | CourtGPT
  1. Home/
  2. Laws/
  3. Puerto Rico/
  4. Title Thirteen - Taxation and Finance (§§ 1 — 33423)/
  5. Subtitle 17 - Internal Revenue Code of 2011/
  6. Part V - Sales and Use Tax/
  7. Chapter 1044 - Terms and Means of Payment Sub/
  8. Subchapter B - Payment § 32101 - Remittance of the Sales and Use Tax/
  9. 32102
Puerto Rico Legal Code

32102

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The taxes to be paid on taxable items computed pursuant to § 32026 of this title shall be remitted to the Department by the operator or the merchant. History —Jan. 31, 2011, No. 1, § 4042.02, retroactive to Jan. 1, 2011.