P.R. Laws tit. 26, § 2120
Every automobile club or association, as defined in this subchapter, that is organized for profit and that conducts business in Puerto Rico, shall pay on or before March 31 of each year to the Secretary of the Treasury of the Commonwealth of Puerto Rico, through the Office of the Commissioner, a tax of one and a half percent (1 1 / 2 %) on the premiums or membership fees received by such automobile clubs or associations during the preceding calendar year.
Every automobile club or association, as defined in this subchapter, that fails to file its tax return or to pay the specified taxes on fees for more than thirty (30) days after their due date, shall be liable for the payment of an administrative fine of ten dollars ($10) for each additional day of delinquency, subject to the right of the Commissioner to grant a reasonable extension of time for such filing and payment.
Those automobile clubs or associations organized in Puerto Rico who maintain a main office within this jurisdiction are hereby exempted from the payment of this special tax.
History —Ins. Code, added as § 21.200 on June 15, 1961, No. 68, p. 133; Dec. 28, 2000, No. 455, § 1.