P.R. Laws tit. 26, § 706
The Commonwealth of Puerto Rico hereby preempts the field of imposing excise, privilege, franchise, income, license and similar taxes on insurers, health services organizations, general agents, producers, consultants, adjusters and solicitors, as such, and taxes on the intangible property of said insurers, health services organizations, general agents, producers, consultants, adjusters and solicitors; and no municipality, district, political subdivision, agency or body in Puerto Rico shall levy upon insurers, health services organizations, general agents, producers, consultants, adjusters and solicitors as such any such tax or duty in addition to those levied by the Legislature of Puerto Rico.
History —Ins. Code § 7.060; Apr. 15, 1987, No. 13, p. 29, § 3; Jan. 19, 2006, No. 10, § 9, eff. 120 days after Jan. 19, 2006.