P.R. Laws tit. 5, § 410
Notwithstanding the provisions to the contrary of § 2 of Act May 13, 1951, No. 420, sugarcane growers and sugar factories growing their own sugarcane shall, insofar as such sugarcane is concerned, be exempt from payment of the tax of ten cents (10¢) on each hundredweight of raw sugar yielded by such sugarcane harvested by them, whenever such sugar has been produced in excess of their corresponding marketing quota, and there shall likewise be exempt from the tax of two cents (2¢) a hundredweight the raw sugar manufactured by sugar factories in excess of their marketing quota, and from the tax of one cent (1¢) a hundredweight the refined sugar processed by refineries from such surplus sugar; Provided, That nothing contained herein shall be construed as meaning that any sum collected for unemployment on the basis of the old payroll-tax system shall be returned.
History —July 1, 1953, No. 123, p. 484, § 2, retroactive to Jan. 1, 1952.