P.R. Laws tit. 13, § 32444
(a) In lieu of the tax imposed in § 32421(c)(2) of this title on all beer, malt extract, and other fermented or unfermented analogous products with an alcohol content that exceeds one and a half percent (11/2%) per volume, referred to in subsection (c)(2) of said section, which are produced or manufactured by persons whose total production, if any, of such products during their most recent taxable year has not exceeded thirty-one million (31,000,000) wine gallons, there shall be collected a tax in a staggered manner, per wine gallon produced, imported, or introduced, as follows:
(1) Up to nine million (9,000,000) wine gallons — two dollars and fifty five cents ($2.55).
(2) Per each wine gallon in excess of nine million (9,000,000) up to ten million (10,000,000) — two dollars and seventy-six cents ($2.76).
(3) Per each wine gallon in excess of ten million (10,000,000) up to eleven million (11,000,000) — two dollars and ninety-seven cents ($2.97).
(4) Per each wine gallon in excess of eleven million (11,000,000) up to twelve million (12,000,000) — three dollars and eighteen cents ($3.18).
(5) Per each wine gallon in excess of twelve million (12,000,000) up to thirty-one million (31,000,000) — three dollars and thirty-nine cents ($3.39).
(b) Subject to the provisions of §§ 32445—32449 of this title, the benefits of this section shall apply to a person in any taxable year following the year in which the total production of the products described in this subsection, if any, has not exceeded thirty-one million (31,000,000) wine gallons.
(c) The benefits of this section shall also apply to the importers of the products described in this subsection whose producers meet the requirements established in subsection (b) of this section.
History —Jan. 31, 2011, No. 1, § 5023.04, retroactive to Jan. 1, 2011.