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32448 — 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 VI - Taxes on Alcoholic Beverages/
  7. Chapter 1052 - Taxes and License Fees Sub/
  8. Subchapter C - Exemptions and Refunds § 32441 - Exempt Persons, Organizations, and Agencies/
  9. 32448
Puerto Rico Legal Code

32448

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Any person who unduly avails him/herself of the benefits of § 32444 of this title shall be subject to the sanctions and penalties provided in §§ 33001 et seq. of this title. History —Jan. 31, 2011, No. 1, § 5023.08, retroactive to Jan. 1, 2011.