Statutes, codes, and regulations
Laws of Puerto Rico
TITLE THIRTEEN Taxation and FinanceSubtitle 17 Internal Revenue Code of 2011PART VI. Taxes on Alcoholic BeveragesChapter 1052. Taxes and License Fees
Subchapter C. Exemptions and Refunds
§ 32451. Transfer of distilled spirits, wine or beer from one bonded warehouse to another of a distillery or factory

P.R. Laws tit. 13, § 32451

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2019-02-20 00:00:00+00
§ 32451. Transfer of distilled spirits, wine or beer from one bonded warehouse to another of a distillery or factory

(a) Distilled spirits from the cistern and storage rooms of a distillery may be withdrawn in the manner provided by the Secretary, and be transferred without paying the taxes established by this part;

(1) To any public or private bonded warehouse established in accordance with this part.

(2) From a bonded warehouse to the processing room of a rectifier and from the processing room to a bonded warehouse of a rectifier.

(3) From a bonded warehouse or a processing room to a rectifying, bottling or bonded warehouse section.

(b) The manufacturers of wine and beer may also transfer their products from any bonded warehouse of their factory to a private or public bonded warehouse, as prescribed by the Secretary.

History —Jan. 31, 2011, No. 1, § 5023.11, retroactive to Jan. 1, 2011.