P.R. Laws tit. 9, § 5004
No motor vehicle shall be registered for the first time nor shall an ownership certificate be issued for any motor vehicle if the applicant or the person who sold the motor vehicle fails to present a receipt or document attesting to having paid the corresponding excise taxes to the Secretary of the Treasury, pursuant to the provisions of the Puerto Rico Internal Revenue Code, and any other applicable legislation. When a motor vehicle is 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 it in Puerto Rico, in compliance with the requirements established by law, provided he/she posts a bond to the Secretary of the Treasury in the amount of the excise taxes that to be paid when the motor vehicle is introduced to Puerto Rico.
No person shall introduce any motor vehicle whatsoever in Puerto Rico without the corresponding documents attesting to the title thereof, as provided below. No vehicle may be removed from the docks after its arrival in Puerto Rico unless the person who introduces it presents the ownership document. In both cases, the Secretary may authorize the removal of a motor vehicle from the docks, as provided in § 5009 of this title.
History —Jan. 7, 2000, No. 22, § 2.03; June 3, 2004, No. 132, § 2, eff. 8 months after June 3, 2004.