P.R. Laws tit. 13, § 32447

2019-02-20 00:00:00+00
§ 32447. Rules for controlled groups

In the case of controlled groups of corporations or partnerships, the total of thirty-one million (31,000,000) wine gallons stated in § 32444 of this title shall apply to each controlled group. As used in this section, the term “controlled group” shall have the same meaning that said term has in § 30044 of this title.

History —Jan. 31, 2011, No. 1, § 5023.07, retroactive to Jan. 1, 2011.