In the case of controlled groups of corporations or partnerships, the total of thirty-one million (31,000,000) wine gallons stated in § 32444 of this title shall apply to each controlled group. As used in this section, the term 'controlled group' shall have the same meaning that said term has in § 30044 of this title. History —Jan. 31, 2011, No. 1, § 5023.07, retroactive to Jan. 1, 2011.
Puerto Rico Legal Code