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32522 — 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 1054 - Bonded Warehouses § 32521 - Construction of Bonded Warehouses/
  8. 32522
Puerto Rico Legal Code

32522

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(a) Every person who wishes to operate a bonded warehouse shall:(1) Obtain a permit from the Secretary;(2) in the case of public bonded warehouses, obtain a permit from the Secretary and a permit;(3) post a bond in favor of the Government of Puerto Rico, and(4) obtain a stock and movement book of spirits and alcoholic beverages that will be furnished by the Secretary. History —Jan. 31, 2011, No. 1, § 5040.02, retroactive to Jan. 1, 2011.