P.R. Laws tit. 23, § 591i
2019-02-20 00:00:00+00
The Chairperson of the Planning Board, in consultation with the Executive Director of the Institute of Puerto Rican Culture and the Secretary of the Treasury, shall issue a certification indicating that the theatrical investor is engaged in the exploitation of a theatrical business. The Secretary of the Treasury shall determine whether the latter, when filing his or her income tax return has complied with the requirement regarding the fifty percent (50%) of the revenues of the theatrical business to be deemed as a theatrical contractor.
History —Aug. 18, 2000, No. 178, § 12.