P.R. Laws tit. 25, § 456e
The following persons shall be exempted from the payment of the Internal Revenue vouchers and stamps referred to in §§ 456a, 456d and 457c of this title should they be interested in applying for a weapons license or any of the permits established in this chapter.
(1) Persons with physical disabilities, engaged in target shooting as certified by the Olympic Committee;
(2) government officials listed in § 456c of this title;
(3) officials, agents and employees of the Government of Puerto Rico who, due to their office and the functions they perform, are required to carry weapons;
(4) former governors, former legislators, former superintendents, former Commonwealth and federal judges, former Commonwealth and federal prosecuting attorneys, former minors’ advocates and former mayors of Puerto Rico provided they have retired honorably, and
(5) former law enforcement officers provided their retirement has been honorable and that they have served for more than ten (10) years.
History —Sept. 11, 2000, No. 404, § 2.06; Jan. 10, 2002, No. 27, § 7.