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32478 — 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. 32478
Puerto Rico Legal Code
The manufacturers, distillers, rectifiers, bottlers or canners, or operators of public bonded warehouses established pursuant to this part shall keep the official stock books and statements of alcoholic beverages in their distilleries, factories, and public bonded warehouses, from where such books shall not be removed. Said books and documents shall be kept by the distillers, rectifiers, manufacturers, and operators of bonded warehouses for the term established by the Secretary, and the movement of all the products manufactured, distilled, rectified, bottled or canned, or stored shall be registered therein according to the regulations approved by the Secretary. The Secretary shall provide these books and statements at no charge.It shall be permitted for the information found in the official stock books, as well as the statements of alcoholic beverages that register the movement of the products manufactured, distilled, rectified, bottled or canned, or stored to be kept on microfiches or electronic systems which, in turn, generate the required reports and documentation, subject to the abovementioned systems being submitted to and approved by the Secretary once he/she determines that

electronic systems which, in turn, generate the required reports and documentation, subject to the abovementioned systems being submitted to and approved by the Secretary once he/she determines that the required information is provided and verified according to the established criteria. History —Jan. 31, 2011, No. 1, § 5031.08, retroactive to Jan. 1, 2011.

32478

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