(a) Distilled spirits from the cistern and storage rooms of a distillery may be withdrawn in the manner provided by the Secretary, and be transferred without paying the taxes established by this part;(1) To any public or private bonded warehouse established in accordance with this part.(2) From a bonded warehouse to the processing room of a rectifier and from the processing room to a bonded warehouse of a rectifier.(3) From a bonded warehouse or a processing room to a rectifying, bottling or bonded warehouse section.(b) The manufacturers of wine and beer may also transfer their products from any bonded warehouse of their factory to a private or public bonded warehouse, as prescribed by the Secretary. History —Jan. 31, 2011, No. 1, § 5023.11, retroactive to Jan. 1, 2011.
Puerto Rico Legal Code