Chapter 904. Puerto Rico Tax Incentives Act of 1987
- § 10038. Short title
- § 10039. Definitions
- § 10040. Exemptions
- § 10041. Option regarding income tax for exempted businesses
- § 10042. Distributions
- § 10043. Exempted business—Transfer
- § 10044. Exempted businesses—Liquidation
- § 10045. Successor business
- § 10046. Refusal, [revocation] and limitation of tax exemptions
- § 10047. Administration; tax exemption grants
- § 10048. Reports required from exempted businesses
- § 10049. Administrative decisions shall be final
- § 10050. Special account
- § 10051. Payment of fees
- § 10052. Application for exemption under the 1978 Industrial Incentives Act