P.R. Laws tit. 13, § 32424
(a) Distillers. — The taxes established under this part shall be paid by the distiller before the removal of the spirits from the distillery, except in those cases whereby the removal of spirits therefrom without paying the taxes is authorized by this part or through regulations to that effect.
(b) Rectifiers. — Those rectifiers who obtain spirits from a distillery without the appropriate taxes having been previously paid shall be bound to pay such taxes before the products rectified or bottled by them are definitely removed from the bonded warehouse where they were deposited.
(c) Manufacturers, bottlers and canners. — Manufacturers, bottlers, and canners whose products are subject to the provisions of this part shall declare and pay the appropriate taxes before the products manufactured, bottled, or canned by them leave or are removed from the bonded facilities in their respective factories.
(d) Importer-dealers. — The taxes established in this part shall be paid on distilled spirits and alcoholic beverages imported or introduced into Puerto Rico, whether for commercial purposes or for personal or domestic consumption, before they are taken or removed from the custody of the customhouse, post office, express carrier, dock, pier, transportation company, or any public or private carrier that brought them to Puerto Rico, or in the manner prescribed by the Secretary through regulations, except as provided in § 32443 of this title. The person who imports such distilled spirits or alcoholic beverages shall declare the import of said products and dispose of the same according to and in the manner prescribed by the Secretary.
(e) Exceptions. — The Secretary may authorize the removal of distilled spirits or alcoholic beverages from:
(1) Distilleries, factories or bonded warehouses to be rectified, bottled or canned in Puerto Rico and stored in bonded warehouses;
(2) industrial plants and bonded warehouses without payment of taxes, to be deposited in bonded warehouses;
(3) industrial plants and importer bonded warehouses without payment of the taxes established in this part, if the distiller, rectifier, manufacturer, or dealer has posted bond to guarantee the taxes which encumber said products at the time of their removal, under the conditions and in the amount prescribed by the Secretary. In those cases, the Secretary is hereby authorized to establish the time and manner in which to taxes shall be paid on said products, assessed and computed at the time of their removal from industrial plants, or
(4) bonded warehouses without the payment of taxes, for the purposes exempt by this part.
History —Jan. 31, 2011, No. 1, § 5021.04, retroactive to Jan. 1, 2011.