P.R. Laws tit. 12, § 1317
(a) It is hereby resolved and declared that the purposes for which the Authority is created and should exercise its powers are: the betterment of the general well-being, the improvement and protection of the environment, the prosperity, and the safeguarding of health, which are all public goals for the benefit of the people of the Commonwealth of Puerto Rico in every sense, and, therefore, the Authority shall be exempt from the payment of taxes or duties on any of the properties acquired by it or under its jurisdiction, dominium, ownership, or supervision or on its activities for the operation and maintenance of any solid waste facility or on the income from any of its undertakings or activities.
(b) The Authority shall also be exempt from the payment of all fees, taxes or duties, heretofore or hereafter, required by law, for the prosecution of a lawsuit, the issuing of certificates in all offices and agencies of the Commonwealth of Puerto Rico, and the execution of public documents and the recording thereof in any public registry of Puerto Rico.
(c) For the purpose of expediting the procurement of funds for the Authority that will allow it to accomplish its corporate purposes, the bonds issued by the Authority and the revenues accrued therefrom, shall be and shall remain exempt from income taxes [, property] and payment of municipal licenses at all times.
History —June 23, 1978, No. 70, p. 222, § 18, renumbered as § 19 on Aug. 22, 1990, No. 59, p. 235, § 3; Jan. 20, 1995, No. 15, § 4.