A fund is hereby created in the books of the Department of the Treasury of Puerto Rico, to be known as the 'Puerto Rico Motion Picture Arts, Sciences and Industry Development Corporation Fund', attached to the corporation and without a specific economic year. The moneys covered into the fund shall be accounted separately from any other funds under the custody of the Secretary of the Treasury. Provided, That the income of said fund shall not be taken into account when determining the total annual income of the General Fund of the Government of the Commonwealth of Puerto Rico. Furthermore; Provided, That any unused funds by the fund in a given fiscal year shall not revert to the General Fund. History —Aug. 17, 2001, No. 121, § 7.01.
Puerto Rico Legal Code