In addition to the requirements established by other provisions of this chapter, as well as by other laws and regulations, the persons who wish to enjoy the tax benefits established hereby shall meet the following requirements:\n(a) Keep all their tax liabilities with the Commonwealth of Puerto Rico and the municipalities of Adjuntas, Lares and Yauco, up to date.\n(b) Comply with all the regulations that govern the development of the special planning zone in which they are located.\nHistory —Mar. 15, 1996, No. 14, § 9.
Puerto Rico Legal Code