Every person who intends to or is engaged in the manufacture, distilling, or rectifying of any product that is subject to taxation under this part shall post a bond in favor of the Commonwealth of Puerto Rico in the form and amount determined by the Secretary and subject to his/her approval. History —Jan. 31, 2011, No. 1, § 5031.07, retroactive to Jan. 1, 2011.
Puerto Rico Legal Code