P.R. Laws tit. 7, § 3104
The Tax Exemption Office shall not receive new applications for businesses exemption decrees under subsections (d)(1)(D)(i) and (h)(2) of § 10642 of Title 13, after the date of effective date of this act. Decrees issued under §§ 10641 et seq. of Title 13 or under similar preceding laws shall remain in effect pursuant to their respective provisions. Applications for new decrees for services eligible under subsections (d)(1)(D)(i) and (h)(2) of § 10642 of Title 13 filed before the effective date of this act, which have not been issued before the date of effective date of this act, may be processed, at the option of the applicant, in accordance with the provisions of this chapter; provided, that they are considered eligible businesses under this chapter.
History —Sept. 25, 2012, No. 273, § 25.