P.R. Laws tit. 13, § 10025
(a) Industrial development income. — Shall be:
(1) The net income of an exempted business derived from an operation declared exempt by this chapter.
(2) The eligible interest, revenues and dividends as defined in subsection (j) of this section.
(3) The distribution of dividends or benefits by a corporation or partnership which is a partner of an exempted business, if made from income obtained under clauses (1) and (2) of this subsection.
(4) The net income derived under subsection (d)(11) of this section, as well as the income derived from the sale of patents, royalties or any other right to receive income from laboratory operations under subsection (d)(11) of this section.
(b) Property devoted to industrial development. — Means:
(1) Real property (including land and improvements), or any portion thereof, as well as any addition thereto equivalent to no less than twenty-five percent (25%) of the total area of the main buildings devoted to industrial development which has been constructed or installed after February 14, 1949, to be made available to and used or owned by an exempted business in its development organization, construction, establishment or operation of an exempted business, or which meets the requirements of subsection (h) of this section.
(2) An ensemble of equipment or machinery necessary or convenient for an exempted business in the operation or activity for which the exemption is granted, which is owned, installed or otherwise used under contract by said business. Provided, That in case the equipment is under contract, the lessor must be a person who is regularly engaged in the business of leasing equipment.
(c) Exempted business. — Means a business established, or to be established in Puerto Rico by a “person” (as said term is defined in § 411(a)(1) of Act June 29, 1954, No. 91, as amended), or a group of persons under a common name or not, which is an eligible business and has been declared partially exempt by the Governor under the provisions of this chapter. For the purposes of subsection (b) of this section, an exempted business is also that which is and has been declared exempt by the Governor under the previous industrial incentive acts.
(d) Eligible business. — Means:
(1) Any industrial unit having as its objective the production on a commercial scale in Puerto Rico of any manufactured product which was not produced on a commercial scale in Puerto Rico prior to January 1, 1947, and for which there were no production facilities in Puerto Rico on that date, capable of manufacturing such product on a commercial scale.
(2) Any industrial unit of a permanent nature established in good faith after January 1, 1954, having as its objective the production of any designated article, provided that within a reasonable period of time it produces on a sustained basis a substantial amount to be recommended by the Economic Development Administrator of one or more designated articles in addition to any amount of the same articles being produced in other industrial units in operation in Puerto Rico. For the purpose of determining the amount produced in Puerto Rico of the particular designated article, and the additional amount that the exempted business should produce, the Governor shall use the average production in Puerto Rico of such article for the three (3) calendar years prior to 1978.
(3) Any industrial unit established prior to January 1, 1978, engaged in the production of a designated article in Puerto Rico on a commercial scale, provided that:
(A) Tax exemption has been granted, under this chapter or previous acts, to a new industrial unit to produce the same designated article, and
(B) the new industrial unit has begun production on a commercial scale.
(4) Any industrial unit which has as its objective the production on a commercial scale of a manufactured product which was produced in Puerto Rico prior to January 1, 1947, and/or for which there were production facilities in Puerto Rico on that date capable of manufacturing said product on a commercial scale, but that for the two (2) calendar years immediately preceding the date of the application for exemption was not produced in Puerto Rico on a commercial scale, provided that the Governor, upon consultation with the Secretary of the Treasury and the Economic Development Administrator, may determine that the granting of the exemption for such manufactured product shall be in the best interests of the people of Puerto Rico, in view of the facilities, the investment, the number of jobs and the total amount of the payroll involved in the manufacture of said product. Provided, That when the tax exemption is granted under the provisions of this subsection, or when it has been granted under similar provisions of the previous Industrial Incentive Act, any new industrial unit for the production of the same manufactured article shall also be considered as an eligible business.
The Governor shall use his authority to determine the conditions under which the exemption shall be granted, being empowered to limit the period and/or the percentage of the exemption and the taxes to be exempted, establish conditions for the operations and number of jobs, and grant it as may be necessary and convenient in benefit of the best interests of the people of Puerto Rico, in consideration of the above-stated factors.
(5) Any industrial unit which would otherwise be considered as an eligible business under the preceding clauses, but which, due to foreign competition caused by their low costs of production and other factors, is not financially able to perform substantial industrial operations in Puerto Rico, since it requires further processing or finishing of the product outside of Puerto Rico. Provided, That for the purpose of this clause, the Governor, upon the recommendation of the Secretary of the Treasury, the Secretary of Labor and Human Resources, and the Economic Development Administrator, may determine that such industrial unit is an eligible business, notwithstanding the fact that it does not perform substantial industrial operations in Puerto Rico in view of the nature of the facilities, the amount of the investment, the number of jobs to be created in Puerto Rico, the total amount of the payroll involved, and any other special factors of merit. The Governor may condition the concession, establish employment requirements, limit the period and/or percentage of the exemption, as may be necessary and convenient for the people of Puerto Rico, in consideration of the above-stated factors.
(6) Property devoted to industrial development.
(7) The Puerto Rican paradores (inns), the tourist hotels that, having been closed as of January 1, 1978, subsequently resume operations, and tourist hotels that were under construction prior to January 1, 1978, but had not commenced operations as of that date, excluding the operation of casinos, game rooms and similar activities. The Governor shall have the authority to determine the conditions under which the exemption can be granted, being empowered to limit the period and/or the percentage of the exemption and the taxes to be exempted, establish conditions for the operations and number of jobs, and to grant it as may be necessary and convenient in benefit of the best interests of the People of Puerto Rico.
(8) The breeding of experimental animals for use in medical and scientific research laboratories and other similar uses.
(9) Any service unit which has as its objective the production on a commercial scale in Puerto Rico of any designated service, provided that it produces in a continuous manner, within a reasonable period of time, one or more designated services. In those cases in which the petitioner has a service unit in operation in Puerto Rico prior to the request for tax exemption provided in §§ 10024—10037 of this title, said exemption shall be only on such income obtained as a result of the increment over the annual average production of said services.
For the purpose of determining the quantity of such designated service produced in Puerto Rico, as well as the increment of such services in those units in operation at the time of filing, the Governor shall use the average production of said services in Puerto Rico by the petitioner for the three (3) calendar years prior to 1978.
(10) Special, scientific, educational or recreational facilities which, because of some special attraction derived from their usefulness as a source of active, passive, educational entertainment or diversion, shall stimulate internal or external tourism to such an extent that it will lead to the creation of a number of direct or indirect jobs. Provided that the Governor with the recommendation of the Executive Director of the Tourist Company, the Economic Development Administrator and the Secretary of the Treasury determines that such operation is necessary and convenient for the development of tourism in Puerto Rico.
The Governor shall use his authority to determine the conditions under which the exemption may be granted, being empowered to limit the period thereof and/or the percentage of the exemption and the taxes to be exempted, establish conditions for the operations and the number of jobs, and grant the exemption as it may be necessary and convenient in benefit of the best interests of the people of Puerto Rico. The Puerto Rico Tourist Company shall approve and administer such regulations as may be necessary for these purposes.
(11) Laboratories (with the exception of laboratories for clinical examinations and analyses, or soil analysis) engaged in investigation and scientific or industrial development activities to develop new products or industrial processes, or to improve the same.
(e) Designated articles. — Includes any of the following articles or businesses:
(1) Articles of straw, reed and fibers.
(2) Artificial flowers.
(3) Balls for sports.
(4) Bedsprings and mattresses.
(5) Leather or imitation leather goods.
(6) Bodies or chassis for motor vehicles and trailers.
(7) Candles.
(8) Concentrated, processed in extracts, canned, packaged, preserved, or otherwise substantially processed food products which have been granted tax exemption under former laws, or which had not been produced on a commercial scale prior to January 1, 1978.
(9) Ceramic products.
(10) Cigars and cigarettes.
(11) Perfume, cosmetics and other toilet preparations.
(12) Hosiery and gloves.
(13) Edible oils and fats.
(14) Fishing tackle.
(15) Furniture.
(16) Polishing and other processing of precious and semi-precious stones.
(17) Glass products.
(18) Paperboard, paper pulp and boxes, cardboard containers and other cardboard receptacles; except corrugated cardboard, boxes, containers and receptacles produced from the same.
(19) Rugs.
(20) Shoes and slippers.
(21) Soaps.
(22) Leather tanning and finishing.
(23) Metal containers.
(24) Paints.
(25) Animal food.
(26) Men’s, women’s and children’s wearing apparel, provided the cutting of the material therefor is done in Puerto Rico. The Governor may relieve the exempted business from complying with this condition whenever he determines that, in view of the nature of the operations, the labor involved and the financial condition to be confronted by the business, it suits the best interests of the people of Puerto Rico to relieve them from this condition.
(27) Products of slaughtering operations including, among others, the products of the slaughtering of poultry and rabbits, and the packing house products that use these products of slaughtering operations as raw material.
(28) The publishing of books, provided they are printed in Puerto Rico, and the printing and/or binding of books. When the facilities are also used to produce other types of printing such as brochures, magazines, periodicals, forms, and cards among others, the industrial unit shall only be eligible for exemption with respect to such part of the taxes set forth in §§ 10026 and 10027 of this title, which correspond to the proportion that the gross income of the business that is derived from the publication and/or printing and/or binding of books, bears to its total gross income.
(29) Distilled spirits and beer for export and shipping to the United States, which are produced, rectified, or otherwise processed, bottled or casked in any other way in Puerto Rico, if they are considered products of Puerto Rico under the applicable statutes of the United States. Provided, That the following will be eligible for tax exemption:
(A) The income obtained as a result of increments over the average annual production in proof gallons, in the case of distilled spirits or gallons of measure in the case of beer, for the last five (5) years of the business ending on June 30, 1974;
(B) the real and personal property acquired after June 30, 1975, to be used, and that are being used to obtain such increment, and
(C) the license fees, excises and other municipal taxes which shall be limited to the volume of business resulting from such increment.
Provided, That if any particular distilled spirit or beer, as the case may be, has not been produced in Puerto Rico during said five-year period prior to June 30, 1974, the production of such distilled spirit or beer shall be eligible for the tax exemption provided herein if it is for export and shipment to the United States.
(30) The production of motion picture films, provided that the Governor determines, upon consultation with the agencies that render reports on tax exemption applications, that the activities to be carried out in connection with such production are substantial, which shall be for the benefit of the economic and social development of the people of Puerto Rico.
(31) Commercial fishing operations to supply raw material to the canneries and packing-houses established in Puerto Rico, and/or as raw material for the production of other products in Puerto Rico.
(32) Carved, turned or lathed wooden articles, including souvenirs, decorations, balustrades, and other decorative wood articles.
(f) Hotel. — Means any building or group of buildings approved by the Puerto Rico Tourist Company, to be devoted appropriately and in good faith to provide lodging for pay primarily to transient guests, which shall consist of not less than fifteen (15) rooms for the lodging of guests and have one or more dining rooms where meals are served to the general public. Its facilities shall be made available under conditions and standards of sanitation and efficiency acceptable to the Puerto Rico Tourist Company.
(1) Tourist hotel. — Means any hotel operated primarily in the interest of the tourist trade and which shall have, as an integral part thereof within the limits of the hotel site and in proportion to its maximum accommodation facilities, one or more of the following attractions:
(A) Beach or lake development, swimming pool, or both, with water sports facilities.
(B) Rural or semi-urban location, with ample grounds surrounding it, and adequate facilities for horseback riding, hiking, court games, or other outdoor sports.
(2) Tourist hotel which resumes operations, or tourist hotel under construction. — This term shall include any tourist hotel that, having operated prior to the 1978 calendar year, permanently ceased its operations on or before January 1, 1978, and is subsequently reorganized or financially bolstered in such a way that it is feasible for it to resume its operations, or any tourist hotel that was under construction before January 1, 1978, but had not commenced operations as of that date, and subsequently commences operations after the construction is completed. Provided, That the Puerto Rico Tourist Company may require such hotel to comply with all the conditions it deems necessary to guarantee its permanent and continuous operation in the best interests of the people of Puerto Rico.
(g) Manufactured product. — Includes the products transformed from raw materials into trade goods, designated articles and any product in connection with which substantial industrial operations are carried out in Puerto Rico, which, in the judgment of the Governor, merit treatment as a manufactured product within the scope of this chapter due to their nature and extent, the technology involved, the jobs provided, any other contribution the operation has made or will make to the welfare of the people of Puerto Rico, or one or more of such factors. Production derived from mining operations shall not be considered a manufactured product.
(h) Industrial unit. — Means:
(1) A plant, factory, machinery or ensemble of machines capable of performing the major operations involved in the production of a manufactured product on a commercial scale, even though it may share certain minor facilities such as, but not limited to, sections of buildings, power plants, warehouses, material conveyors or other production facilities of minor importance, with other industrial units, or undertake some industrial operations outside of said industrial unit, provided these do not substantially affect the functions involved in the manufacture of the particular product.
(2) An industrial unit may use other major production facilities in common with other industrial units, provided the Governor determines, upon consultation with the agencies that render reports on the tax exemption applications, that such use in common is necessary or convenient for the development of the economy and the welfare of the people of Puerto Rico, in view of the nature of the operations, the added investment and the number of employees involved.
(3) The expansion or enlargement of an exempted business will be considered as a new industrial unit integrated to the exempted business only when the Governor determines, upon consultation with the agencies that render reports on tax exemption applications, that such expansion or enlargement is necessary and convenient for the development of the economy and the welfare of the people of Puerto Rico, in view of the nature of the physical facilities, the number of jobs, the total payroll, the investment, the location of the project or other factors that in his judgment merit such determination.
In case the industrial unit is an integrated expansion under the above clause, the exemption shall be computed as follows:
(A) Its industrial development income shall be the income obtained from the increase over its production based on the average annual units manufactured for the three (3) taxable years ending with the close of the taxable year preceding the filing of the tax exemption application or the taxable year prior to filing, whichever is greater, or in connection with the applicable portion of said period.
(B) The exemption on municipal license fees, excise taxes and other taxes shall be limited to sales obtained as a result of the increase over its annual production as determined in paragraph (A) of this clause above.
(C) The exemption of commonwealth and municipal taxes on real and personal property shall be limited to the real and personal property acquired for and used in the integrated expansion which was not used previously by an exempted business. The Governor shall use his authority to determine under which conditions the exemption shall be granted, being empowered to limit the period, the percentage of the exemption and the taxes to be exempted, to condition the operations and the number of jobs, and grant the exemption as may be necessary and convenient in benefit of the best interests of the people of Puerto Rico, in consideration of the above-mentioned factors.
(i) Production on a commercial scale. — Means production for sale on the market in the normal course of business in quantities and for prices that justify the operation of an industrial or service unit as a going concern.
(j) Eligible interest, revenues and dividends. — Means:
(1) The interest, revenues and dividends on eligible funds invested by the exempted business in:
(A) Obligations of the Commonwealth of Puerto Rico or any of its instrumentalities or political subdivisions.
(B) Loans made or insured by the Housing Bank of Puerto Rico.
(C) Mortgage loans or loans guaranteed by any instrumentality or agency of the Commonwealth of Puerto Rico or the Government of the United States of America constituted for the financing of the construction and/or acquisition and/or improvement of housing in Puerto Rico.
(D) Loans for the construction, expansion or acquisition of buildings and/or industrial land, and for the acquisition of machinery and equipment and/or working capital used in exempted business. The borrowing exempted business shall not qualify for the benefits of this subsection with respect to the investments it shall make, up to the amount of the unpaid balance of its loan for working capital.
(E) Loans for the financing of maritime operations directly connected with industry and commerce in Puerto Rico, including but not limited to the money used in the construction, acquisition and operation of all types of maritime vessels.
(F) Loans executed by the Government Development Bank of Puerto Rico, the Industrial Development Company of Puerto Rico, the Commercial Development Company and the Agricultural Credit Corporation or any of their subsidiaries, of any instrumentality or political subdivision of the Commonwealth of Puerto Rico, as well as participation in such loans.
(G) Loans, participation certificates or obligations of originating companies secured directly by such loans made to small businesses in operation in Puerto Rico engaged in the manufacturing industry, commerce and/or any type of services, guaranteed by any agency or instrumentality of the Commonwealth of Puerto Rico or the Government of the United States of America. To the effects of this chapter, a “small business” is deemed to be any business that qualifies under the applicable provisions of the federal law known as the “Small Business Act of 1958”, as amended.
Any institution authorized by the Small Business Administration (S.B.A.) or the Farmers Home Administration (F.H.A.) to grant loans and which may be an originator of investments and/or mortgages shall qualify as an “originating company”.
(H) Obligations issued by the Puerto Rico Conservation Trust, provided that upon issuing said obligations the Secretary of the Treasury has not revoked his determination of the same as a non-profit trust.
(I) Capital notes authorized by §§ 1—204a of Title 7, known as the Puerto Rico Banking Law.
(J) Obligations issued by any subsidiary of the Farm Credit Banks of Baltimore directly or indirectly engaged in financing loans to farms and farmers in Puerto Rico with said funds; including, loans to rural residents to finance rural housing, loans to cooperatives owned and controlled by farmers and engaged in marketing or distributing farm produce, the purchase of materials, or to provide services to farm businesses, and the acquisition of loans or discounts of notes previously granted.
(K) Loans granted to special employee-owned corporations.
(L) Corporate shares or stock in partnerships that own or operate tourist businesses exempted under §§ 6001 et seq. of Title 23, known as the “Puerto Rico Tourist Development Act of 1993”, which constitute an eligible investment according to subsection (n) of § 6001 of Title 23.
(2) Income from revenues derived from the investment of eligible funds in real and personal property leased to the Government of the Commonwealth of Puerto Rico, its instrumentalities or political subdivisions for:
(A) Public hospitals, nursing or convalescent homes and related facilities to the same, such as housing for nurses, cafeterias, laundry services and physical and vocational rehabilitation centers;
(B) public schools and physical facilities complementary to education such as libraries, bookstores, residences for students and professors, and multiple service centers such as cafeterias and meeting and recreational areas;
(C) public buildings, and
(D) mobile equipment devoted to health, education or public safety services.
(3) Dividends derived from the investment of eligible funds in non-redeemable preferred stock of banking institutions organized under the laws of Puerto Rico.
(4) Interest on eligible funds deposited for a fixed term by the exempted business in institutions engaged in the banking business, savings and loan associations, savings banks and other similar institutions doing business in Puerto Rico which the Secretary of the Treasury, through regulations to such effect, may determine to be eligible to receive such funds.
(5) When issuing regulations on eligible institutions, the Secretary of the Treasury shall consider the following factors, among others:
(A) That the funds be invested in Puerto Rico or the United States of America for a reasonable period of time by the institutions receiving them, and
(B) that the funds received in deposit by the stated institutions are not channeled into consumer loans, and that they be invested in activities such as loans to commercial, industrial, agricultural and construction enterprises that are directly instrumental in increasing the country’s production, income and employment, or in the conservation of natural resources through loans to the Puerto Rico Conservation Trust.
(6) In any case in which the Secretary of the Treasury determines that an institution is no longer eligible to receive these funds, such determination will not prevent the interest resulting from the deposit of “eligible funds” prior to the institution’s loss of eligibility from continuing to be treated as “eligible interests” under this chapter. The Secretary of the Treasury shall be empowered to penalize the institution for noncompliance with the regulations promulgated.
(7) For the purposes of this subsection, “eligible funds” are those funds from an exempted business derived from and generated by the activity which gave rise to its tax exemption under this chapter, in addition to interest, profits or income received or accrued on such exempted funds while they have been invested in Puerto Rico or abroad, prior to October 1, 1976, and the interest and other income described in this subsection.
(8) Except as provided in § 10041 of this title, interest, revenues and dividends obtained from the loans or investments that qualify under this subsection, as well as the securities attesting to such loans or investments, shall enjoy total exemption from income taxes when they are obtained through investments made after October 26, 1973, and shall not be subject to the payment of property taxes or municipal license fees, excise taxes or taxes. The expiration of the industrial tax exemption period of the borrower or the lender prior to the maturity date of the loan, and/or the fact that the industrial tax exemption period of the borrower has not yet begun, will not prevent the interest paid by the borrower and/or derived by the lender from being treated as “eligible interest, revenues or dividends” under this chapter.
(k) Puerto Rican paradores (inns). — Shall mean any hostelry under the program sponsored by the Puerto Rico Tourist Company for the establishment of a network of lodging units throughout the Island, which will operate in coordination with, and under the supervision of the Paradores Puertorriqueños, Inc., a subsidiary corporation of the Puerto Rico Tourist Company. Said hostelry shall comply with the provisions of the Minimum Requirements Regulations for the Puerto Rican Paradores, promulgated on June 14, 1974, as issued and administered by the Puerto Rico Tourist Company.
(l) Predecessor exempted business. — Means any business that:
(1) Is, or was exempted under previous laws, or under this chapter to carry out an economic activity which is substantially similar to that specified in the decree of a successor business, and
(2) is or was owned to the extent of twenty-five percent (25%) or more of its outstanding stock or any other proprietary interest by the successor business, or by any of the stockholders or proprietors who hold twenty-five percent (25%) or more of the shares or other proprietary interest of the successor business. Provided, That this requirement shall not be applicable to the term “predecessor exempted business” referred to in § 10030(a)(4) of this title.
The ownership of stock or other proprietary interest shall be determined according to the rules concerning the ownership of stock of corporations, or of participation in partnerships under Act June 29, 1954, No. 91.
Provided, That for the purposes of this definition if any of the stockholders or proprietors of a successor business affected by the rules concerning the ownership of stocks or other proprietary interest can prove to the Governor’s satisfaction that the capital invested or to be invested in the successor business is not derived directly or indirectly from the spouse, ascendants or descendants in the direct line, or his brothers or sisters, but is derived from his own private resources, such rules shall not apply.
(m) Successor business. — Means any business that applies for tax exemption under this chapter to conduct an economic activity which is substantially similar to that specified in the decree of a predecessor exempted business.
(n) Extraordinary circumstances. — Means any cause of an exceptional nature such as strikes, war, action of the government or the elements, fire and others, or any cause beyond the control of the successor business or the predecessor exempted business.
(o) Designated services. — Includes any of the following service units:
(1) International commercial and mercantile distribution services.
(2) Investment banking and financial services.
(3) International public relations services.
(4) Publicity firms.
(5) Economic, scientific or management consulting services.
(6) Public auditing.
(7) Processing, editing and dubbing of cinematographic films.
(8) Commercial and graphic art services.
(9) Insurance and reinsurance firms.
(10) News syndicates.
(11) Mail order firms.
(12) Assembly, bottling and/or export packing operations.
(13) Computer service centers.
(14) Maritime vessels and aircraft repair and maintenance services.
(15) Machinery and heavy equipment repair services, including but not limited to agricultural, industrial, construction, mining and transportation equipment and machinery.
(16) Electrical and electronic equipment and watch repair services.
(17) The production of engineering and architectural blueprints and plans to be used in the construction of projects to be located outside of Puerto Rico.
(18) Photographic laboratories, including film processing.
(19) Dental laboratories.
(20) Optical and ophthalmological laboratories.
(21) Prefabricated houses of any type of material.
(22) International banking entities which have been issued a license under §§ 232—232x of Title 7.
(p) Designation of additional service units. — The Governor of Puerto Rico, in his discretion and upon the favorable recommendation of the Economic Development Administrator and the Secretary of the Treasury, may designate as an eligible service unit under the provisions of this chapter any service industry which merits being included to avail itself of the benefits provided by this chapter, through an executive order, when he determines that such designation shall be in the best interests and the social and economic welfare of the people of Puerto Rico, in view of the demand of such services outside of Puerto Rico, the total number of jobs to be created, the payroll to be paid, its investment in Puerto Rico and any other additional factor that merits special consideration.
Such designations shall be effective from the date the executive order is signed by the Governor and shall be sent to the Legislature to be ratified at the beginning of its next regular session. Said designations shall be considered to be ratified thirty (30) days after being filed if the Legislature has not acted on them. In case they are not approved, their effectiveness shall terminate on the date of such disapproval by the Legislature.
(q) Service unit. — Means a bona fide office, business of establishment, including its equipment and machinery, with the capacity and expertise needed to carry out the main functions involved in rendering a designated service on a commercial scale exclusively for markets outside of Puerto Rico, provided that:
(1) Eighty percent (80%) of its employees, technicians and/or professionals are residents of Puerto Rico and work in excess of twenty (20) hours a week;
(2) eighty percent (80%) or more of the value of the services invoiced by the service unit is generated from sources in Puerto Rico;
(3) said services are not used directly or indirectly in Puerto Rico, and
(4) it renders a designated service which, in the judgment of the Governor, merits treatment as a service unit under the scope of this chapter, due to its nature, the knowledge and technology involved and its contribution to the development of human resources of Puerto Rico, the jobs it provides in Puerto Rico, any other contribution that the service unit has made or will make to the welfare of the people of Puerto Rico, or one or more of such factors.
(r) Definitions of other terms. — The other terms used in this chapter, unless otherwise specifically provided, shall have the same meaning as they have in Act June 29, 1954, No. 91 and its regulations.
History —June 2, 1978, No. 26, p. 55, § 2; July 20, 1979, No. 176, p. 460, § 1; July 2, 1980, No. 16, p. 911, § 32; June 3, 1983, No. 58, p. 126, §§ 1, 2; June 3, 1983, No. 59, p. 129, §§ 1-3; June 1, 1984, No. 43, p. 112, § 3; June 26, 1992, No. 15; Nov. 19, 1993, No. 95, § 2; Sept. 27, 1994, No. 110, § 4.