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32560 — Puerto Rico Law | CourtGPT
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  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 1055 - Licenses § 32551 - Requirements for Corporations and Societies/
  8. 32560
Puerto Rico Legal Code

32560

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Category A, B, and C retail dealer licenses shall be issued solely for establishments located in permanent buildings and structures. This limitation shall not apply to franchised ships with a fixed itinerary engaged in the transportation of passengers through ports, lakes, and rivers in Puerto Rico. History —Jan. 31, 2011, No. 1, § 5050.10, retroactive to Jan. 1, 2011.