P.R. Laws tit. 13, § 32479
Any person who distills, rectifies, manufactures, distributes, retails, imports, sells, trades, or has in his/her possession as the owner or depositary, or who has had products subject to taxation in accordance with this part, shall furnish the authentic commercial invoices and any other document or report required of him/her by the Secretary with regard to said products. The Secretary shall establish the term, which shall never be less than four (4) years, during which the distiller, rectifier, bottler or canner, manufacturer, wholesale or retail dealer, and bonded warehouse operator shall keep the commercial invoices and other documents regarding the manufacture, storage, purchase, and sale of products subject to taxation under this part.
History —Jan. 31, 2011, No. 1, § 5031.09, retroactive to Jan. 1, 2011.