P.R. Laws tit. 21, § 5155
Every person who believes he/she is entitled to the exemption established by §§ 5152–5159 of this title, shall present an exemption request to the Collection Center providing all the information required. In the case of buildings whose construction was begun after July 1, 1991, the exemption request must be presented within thirty (30) days following the start of the project. In the case of machinery, material and equipment available for installation, or in the process of being installed on the effective date of this act, the request must be presented within thirty (30) days following said effective date; in all other cases of this nature the request must be presented within thirty (30) days following the date on which the machinery or equipment was received by the firm that will finally use it, or by its agent in Puerto Rico for the purpose of installing the aforesaid. Regarding the materials, the Collection Center will prescribe through regulations, the date on which the exemption request must be submitted. The exemption requests presented after the terms prescribed herein have expired will be refused by the Collection Center, unless it is shown to the satisfaction of said agency that special circumstances have prevented the timely presentation of the request.
History —Aug. 30, 1991, No. 83, § 5.05.