Conservation easement tax benefit.-The tax benefits received under §§ 785 et seq. of Title 12, known as the “Puerto Rico Conservation Easement Act”.
History —Jan. 31, 2011, No. 1, added as § 1116.15 on Dec. 10, 2011, No. 232, § 123.
Conservation easement tax benefit.-The tax benefits received under §§ 785 et seq. of Title 12, known as the “Puerto Rico Conservation Easement Act”.
History —Jan. 31, 2011, No. 1, added as § 1116.15 on Dec. 10, 2011, No. 232, § 123.