P.R. Laws tit. 13, § 32532
2019-02-20 00:00:00+00
Any person engaged in the operation of a bonded warehouse, who has or has had in his/her possession products subject to taxation, under this part, shall keep and present at the Secretary’s request, the authentic invoices and statements of alcoholic beverages, or photocopies thereof, as well as any other document or report required regarding said products, concerning operations that have been carried out, for the term established by the Secretary.
History —Jan. 31, 2011, No. 1, § 5040.12, retroactive to Jan. 1, 2011.