P.R. Laws tit. 13, § 568
Products stored for aging purposes shall be understood to be:
(a) Those with respect to which, at the time of their storage, a statement is delivered to the Secretary of the Treasury of Puerto Rico containing a detail and description thereof, stating that they are stored to be aged and placing them under his control, in accordance with the rules which for such purpose the Secretary of the Treasury shall prescribe.
(b) Those products which, although bonded under the control of the Secretary of the Treasury of Puerto Rico for other purposes, the Secretary of the Treasury may verify that their quality has improved or may improve with said storage.
(c) Products deposited in bond prior to the effectiveness of this act, with respect to which the Secretary of the Treasury may verify what is expressed in subsection (b) of this section.
History —May 5, 1945, No. 53, p. 200, § 5.