Subchapter I. Economic Incentives
- § 10641. Statement of public policy
- § 10641a. Governing principles for the granting of incentives
- § 10642. Definitions (§ 10642)
- § 10643. Tax rates
- § 10644. Special deductions
- § 10645. Credits
- § 10646. Credit for industrial investment
- § 10647. Real and personal property taxes
- § 10648. Municipal license fees and other municipal taxes
- § 10649. Commonwealth excise taxes and sales and use tax
- § 10650. Tax exemption period
- § 10651. Industrial development zones
- § 10652. Industrial Tax Exemption Office
- § 10653. Procedures
- § 10654. Nature of the grants
- § 10655. Periodical reports to the Governor and the Legislative Assembly
- § 10656. Succeeding business
- § 10657. Special Economic Development Fund
- § 10658. Reports required from tax-exempt businesses and their stockholders or partners
- § 10659. Regulations
- § 10660. Decrees granted under preceding acts
- § 10661. Application of the Puerto Rico Internal Revenue Code