P.R. Laws tit. 13, § 33041
2019-02-20 00:00:00+00
(a) The Secretary is hereby authorized to grant to wholesale manufacturers and dealers a credit for taxes paid by them on spirits and alcoholic beverages of which they shall dispose in the way and manner specified in §§ 32441 and 32453 of this title.
(b) In cases in which the Secretary totally or partially denies a request for credit, he/she shall notify so to the taxpayer via certified mail. The provisions of § 33061 of this title shall apply to denials by the Secretary, whether total or partial, of requests for credit pursuant to this section.
History —Jan. 31, 2011, No. 1, § 6023.01, retroactive to Jan. 1, 2011.