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32526 — Puerto Rico Law | CourtGPT
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  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. 32526
Puerto Rico Legal Code

32526

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Every person who undertakes or is engaged in the operation of public or private bonded warehouses in which products subject to taxation under this part are stored, shall post a bond on behalf of the Government of Puerto Rico in the amount and form provided by the Secretary, and subject to his/her approval. History —Jan. 31, 2011, No. 1, § 5040.06, retroactive to Jan. 1, 2011.