1323a

Those affected by the terms of § 1323 of this title, in what pertains to new buildings, may claim a partial exemption of thirty percent (30%) of the expense incurred in purchasing the sanitary equipment of low water consumption required by this chapter for the purpose of computing the municipal building tax indicated in § 4057 of Title 21, part of the act known as the 'Autonomous Municipalities Act of 1991 of the Commonwealth of Puerto Rico'. History —Sept. 2, 2000, No. 347, § 2.