P.R. Laws tit. 9, § 3505
No heavy construction or agricultural equipment unit may be registered for the first time nor may a certificate ownership be issued in connection therewith if the applicant or the person who has sold the unit does not present a receipt or document attesting to payment of the corresponding excises to the Secretary of the Treasury, pursuant to the provisions of the Puerto Rico Internal Revenue Code and any applicable legislation. If the unit were to be sold in Puerto Rico to be delivered in any state or other territory of the United States or in any foreign country, the buyer may register the same in Puerto Rico by complying with the requirements established in the law, provided he/she posts a bond with the Secretary of the Department of the Treasury for the amount of the excises to be paid on the unit when introduced in Puerto Rico.
No person may introduce in Puerto Rico heavy construction or agricultural equipment units without having the corresponding document that shows ownership of the same, as provided further. No unit may be released from the docks after its arrival in Puerto Rico if the person introducing it does not present a document of ownership. In both cases, the Secretary may authorize the release of the unit from the docks as provided for in this chapter.
History —Sept. 30, 2004, No. 531, § 3.02, eff. 6 months after Sept. 30, 2004.