P.R. Laws tit. 23, § 262d

2019-02-20 00:00:00+00
§ 262d. Tax exemptions—Subsidiaries defined

For the purposes of §§ 262 et seq. of this title, subsidiaries shall be those whose total voting shares belong to the community economic development entity and to the subsidiaries of the special employee-owned corporations as authorized in Section 1509 of Act No. 3 of January 9, 1956.

History —Apr. 20, 1979, No. 37, § 5; Aug. 29, 1990, No. 74, p. 415, § 6; renumbered as § 6 on June 26, 1992, No. 15, § 14, eff. 30 days after June 26, 1992.