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32504 — 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 C - Bottling and Canning and Labeling § 32501 - Size of Containers/
  9. 32504
Puerto Rico Legal Code

32504

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Spirits and alcoholic beverages that are bottled for export shall be exempt from meeting the requirements established in this part for said products, with the exception of the provisions in § 32483 of this title, with regard to the minimum aging requirement for rum. In the case of aged rum for export, the Secretary, upon consultation with the Executive Director of the Industrial Development Company, shall have the power to allow distillers, rectifiers, manufacturers, or bottlers not to identify the product on their labels as 'Ron de Puerto Rico' or 'Puerto Rican Rum'. History —Jan. 31, 2011, No. 1, § 5033.04, retroactive to Jan. 1, 2011; Dec. 10, 2011, No. 232, § 152.