P.R. Laws tit. 13, § 32446
In the case of persons who individually or collectively, directly or indirectly, control enterprises that produce one or more classes of the products described in § 32444 of this title, under one or more trademarks, the total annual production of all said classes and marks shall be considered to determine whether these persons may avail themselves of the benefits of § 32444 of this title. In order to determine the total production of the products described in § 32444 of this title of any person during a specific year, not only the direct production of said person shall be taken into account, but also any indirect production thereof made by other persons under franchises, licenses, rights, or similar contracts.
History —Jan. 31, 2011, No. 1, § 5023.06, retroactive to Jan. 1, 2011.