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33043 — 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 VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes/
  7. Chapter 1062 - Payments in Excess Sub/
  8. Subchapter C - Taxes on Alcoholic Beverages § 33041 - Credits for Taxes on Spirits and Alcoholic Beverages for Tax-exempt Purposes/
  9. 33043
Puerto Rico Legal Code
(a) The Secretary is hereby authorized to refund license fees unlawfully or unduly collected or collected in excess of the proper amount and to issue, revoke, or suspend licenses specified in §§ 32401 et seq. of this title.(b) The Secretary may revoke the license of any person who fails to meet any of the requirements of §§ 32401 et seq. of this title, who violates regulations or the norms established by the Secretary, as well as for any other reasonable and just cause after the interested party has been heard.(c) Likewise, the Secretary is hereby empowered to suspend, at his/her discretion and for the term he/she may fix, the operation of a licensed business when the infraction committed by the license holder is the first one, and furthermore, the infraction is of a nature that does not warrant permanent license revocation, after the interested party has been heard.(d) Against the action by the Secretary whereby he/she revokes or suspends a license, the holder of such license may resort, by filing a complaint with the Office of the Clerk of Adjudicative Proceedings of the Department, pursuant to the provisions of §§ 2101 et seq.

pends a license, the holder of such license may resort, by filing a complaint with the Office of the Clerk of Adjudicative Proceedings of the Department, pursuant to the provisions of §§ 2101 et seq. of Title 3, known as the 'Uniform Administrative Procedure Act'. Such complaint shall be filed within thirty (30) days following the date of notice of the resolution by the Secretary to that effect. History —Jan. 31, 2011, No. 1, § 6023.03, retroactive to Jan. 1, 2011.

33043

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