There shall be considered as engaged in agriculture in Puerto Rico any [juridical] person which, directly or indirectly, plants, cultivates or harvests, or permits the planting, cultivating or harvesting of, agricultural products on lands belonging thereto, or held, owned or controlled thereby, as well as those which hold, possess or control, or are the owners of, lands devoted or that may be devoted to the planting, cultivating or harvesting of, agricultural products, or to any operation, activity or process relating to agriculture. History —Apr. 12, 1941, No. 26, p. 388, § 60, eff. 90 days after Apr. 12, 1941.
Puerto Rico Legal Code