P.R. Laws tit. 5, § 161

2019-02-20 00:00:00+00

§ 161. Loans on products and agricultural implements—Internal revenue stamp

Every certificate issued by the Court of First Instance, in accordance with §§ 151—163 of this title, shall bear an internal revenue stamp equivalent to one cent (1[) for each dollar up to one hundred dollars ($100), and for amounts in excess thereof one cent (1[) additional for every five dollars ($5) or fraction thereof.

History —Mar. 10, 1904, p. 141, § 11.