P.R. Laws tit. 5, § 411
2019-02-20 00:00:00+00
The provisions of any other act to the contrary notwithstanding, sugar produced in Puerto Rico in excess of the annual marketing quotas appertaining to producers and growers, as the case may be, as fixed by the Secretary of Agriculture of the United States in the exercise of the authority vested in him under Act No. 388 of the Eightieth Congress of the United States of America, known as the Sugar Act of 1948, as subsequently amended, is hereby exempt from payment of the manufacturing tax of five cents (5¢) a hundredweight fixed by law.
History —July 1, 1953, No. 123, p. 484, § 3, 1953, retroactive to Jan. 1, 1952.