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32532 — 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. 32532
Puerto Rico Legal Code

32532

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Any person engaged in the operation of a bonded warehouse, who has or has had in his/her possession products subject to taxation, under this part, shall keep and present at the Secretary’s request, the authentic invoices and statements of alcoholic beverages, or photocopies thereof, as well as any other document or report required regarding said products, concerning operations that have been carried out, for the term established by the Secretary. History —Jan. 31, 2011, No. 1, § 5040.12, retroactive to Jan. 1, 2011.