P.R. Laws tit. 13, § 32425
Any person who owns, possesses, or exploits any still, distillery, or distilling apparatus, rectifying plant or factory, public or private bonded warehouse, or who in any way is interested in the use and operation thereof shall be individually or severally responsible, as the case may be, for the taxes imposed by this part on the distilled spirits and alcoholic beverages produced in said plants or stored in said bonded warehouses. The taxes on distilled spirits and alcoholic beverages shall be deemed to be and shall constitute a first lien on the distillery, factory, or rectifying plant which has produced them; on stills, distilling devices, containers, vessels, fixtures, appliances, and tools used in their manufacture as well as those in the bonded warehouses where they are stored. They shall also constitute a first lien on the lot or parcel of land where the distillery, rectifying plant, factory, or public or private bonded warehouse is located, as well as on any building located thereon. Said first lien shall be effective and valid from the exact instant said spirits or alcoholic beverages exist as such and shall cease to be effective only when said taxes have been paid in full pursuant to this part.
History —Jan. 31, 2011, No. 1, § 5021.05, retroactive to Jan. 1, 2011.