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32475 — 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 1053 - Production, Import and Introductions of Spirits and Alcoholic Beverages Sub/
  8. Subchapter A - Industrial Plants § 32471 - Plant Registration/
  9. 32475
Puerto Rico Legal Code

32475

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The Secretary may deny a permit to establish or operate a distillery, a rectifying plant, or a factory for products subject to taxation by this part, in a building where there is an equal or similar industry, belonging to another person who holds a permit for equal or similar products. The persons who operate distilleries may rectify and bottle their own products provided that these operations are carried out in buildings separate from said distilleries. History —Jan. 31, 2011, No. 1, § 5031.05, retroactive to Jan. 1, 2011.