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32493 — 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 B - Import and Introduction of Spirits and Alcoholic Beverages § 32491 - Prior Requirements for Importers/
  9. 32493
Puerto Rico Legal Code

32493

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(a) Those persons who obtain a permit to engage in importing or introducing distilled spirits or alcoholic beverages shall meet the following requirements:(1) Obtain a wholesale or retail alcoholic beverage dealer license, and(2) submit the official documents required by the Secretary to determine who is mainly responsible for the corresponding commercial entity.(b) When an importing wholesale dealer intends to deal at wholesale from a motor vehicle, he/she shall avail himself/herself of the license established for said purpose in this part. History —Jan. 31, 2011, No. 1, § 5032.03, retroactive to Jan. 1, 2011.