In addition to the requirements established by other provisions of this chapter, as well as by other laws and regulations, those persons interested in availing themselves of the tax benefits provided herein shall comply with the following requirements:\n(a) To be up to date with all tax responsibilities with the Commonwealth of Puerto Rico and the municipalities of Isabela, San Sebastián and Quebradillas.\n(b) To comply with all the regulations that govern the development of the Special Planning Zone in which they are located.\nHistory —Sept. 17, 2004, No. 385, § 6.
Puerto Rico Legal Code