P.R. Laws tit. 13, § 31603
2019-02-20 00:00:00+00
No municipality, whether autonomous or not, of the Government of Puerto Rico may impose or collect a local excise tax on any goods subject to taxation under the provisions of this part, as established in §§ 33001 et seq. of this title.
History —Jan. 31, 2011, No. 1, § 3010.03, retroactive to Jan. 1, 2011.