Taxes shall be uniform and general for products manufactured or produced abroad and introduced or imported into Puerto Rico, as well as for those manufactured or produced in Puerto Rico, and said taxes shall be assessed and collected by the Secretary according to the provisions of §§ 33001 et seq. of this title. History —Jan. 31, 2011, No. 1, § 5021.02, retroactive to Jan. 1, 2011.
Puerto Rico Legal Code