P.R. Laws tit. 12, § 8093a
A fee shall be imposed, per unit, on every imported tire, whether new or used or manufactured in Puerto Rico, based on its weight. Those imported tires which are part of any new or used vehicle or motor vehicle shall also be included. Solid tires with rims, tires weighting five hundred (500) pounds or more, and bicycle tires or similar tires are excluded from the provisions of this chapter. The management and disposal fee for each tire, whether imported or manufactured in Puerto Rico, as well as the fee for used imported tires to be retreaded shall be similar. The amount collected on account of the scrap tire management and disposal fee, shall be covered into a special account in the Bank, which shall be known as the Proper Scrap Tire Management Fund, as created in § 8105 of this title.
The Board shall adopt the necessary regulations so as to fix and revise the aforementioned fee, which must be approved by the Advisory Board created in § 8093b of this title. Such fee shall take effect as of the effective date of this act; the necessary regulations are adopted; the requirement for registration in the Department of State of Puerto Rico is met; and the Department of the Treasury is granted a reasonable amount of time to implement it. The Board shall submit a copy of the rate regulations to the Legislative Assembly prior to registration thereof in the Department of State.
The Board shall also be responsible for verifying the weight of at least twenty percent (20%) of the used tires shipments entering the jurisdiction of Puerto Rico during the first year of effectiveness of this act to compare their weight to the size that is stated in the importer’s documents. After the first year, the Board shall evaluate the results of this exercise and determine whether increasing the frequency with which imported tires are weighed is a cost-effective and adequate control measure.
History —July 22, 2009, No. 41, added as § 5 on July 12, 2011, No. 135, § 4.