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32496 — 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. 32496
Puerto Rico Legal Code

32496

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Upon the written request of the dealer by means of a sworn statement, the Secretary shall authorize the import or introduction of alcoholic beverages after posting a bond on behalf of the Commonwealth of Puerto Rico for the amount of the taxes payable on said liquors. History —Jan. 31, 2011, No. 1, § 5032.06, retroactive to Jan. 1, 2011.