(a) The Director of the Office of Industrial Tax Exemption is hereby empowered in § 10652 of this title, known as 'Economic Incentives Act for the Development of Puerto Rico', or any other analogous or subsequent law, to grant the exemption provided in § 32444 of this title. The determinations of the Director shall be final, unless it is otherwise provided by regulations.(b) The Director is hereby empowered to revoke the exemption granted when the Secretary determines, through an investigation, that the concessionaire has failed to comply with the requirements and conditions thereof.(c) The Director of the Office of Industrial Tax Exemption is hereby authorized to approve such rules and regulations that are necessary to enforce the provisions of § 32444 of this title, and once said regulations are promulgated, they shall have force of law. History —Jan. 31, 2011, No. 1, § 5023.09, retroactive to Jan. 1, 2011.