Distilled spirits, spirits, alcohols, and alcoholic beverages imported or introduced for commercial purposes or for personal use shall pay the taxes established in this Subtitle in the time and form provided in §§ 32424(d) and 32443 of this title. History —Jan. 31, 2011, No. 1, § 5032.05, retroactive to Jan. 1, 2011.
Puerto Rico Legal Code