P.R. Laws tit. 13, § 31626
(a) An excise tax shall be imposed, collected, and paid as herein stated on each gallon or fraction thereof of the following fuels:
(1) Gasoline 16 cents
(2) Aviation fuel 3 cents
(3) Gas oil or diesel oil 4 cents
(4) Any other fuel 8 cents.
(b) For purposes of this part, the term “gasoline” shall include all types of gasoline, combustible products and gasoline mixtures with any combustible product for use or consumption in propelling aircraft. Liquid gases such as propane, butane, ethane, ethylene, propylene, butylene, and any mixture thereof shall be excluded from the term “gasoline” for purposes of this section.
(c) The tax on all transactions and transfer of fuels established in this section shall be computed on the basis of a corrected temperature of sixty degrees Fahrenheit (60° F). The volume of fuel subject to the payment of excise taxes shall be the total of gallons dispatched from the tanks of the provider to the tanks or trucks of the local importer, distributor or manufacturer, as the case may be, and as evidenced by the measurements taken and certified by the authorized inspector before and after initiating the transfer.
(d) The excise tax established in subsection (a) of this section shall not apply to residual fuel oil no. 6 acquired by the Puerto Rico Electric Power Authority for the generation of electricity. This subsection will apply if the specific gravity of said fuel does not exceed 24.9 API degrees on the basis of a corrected temperature of sixty degrees Fahrenheit (60° F).
(e) The excise tax established in subsection (a) of this section shall not apply to residual fuel oil no. 6 acquired by trades and businesses established in Puerto Rico to be used in their production processes. This subsection shall apply if the specific gravity of said fuel does not exceed 24.9 API degrees on the basis of a corrected temperature of sixty degrees Fahrenheit (60° F).
(f) The goods, including gasoline, aviation fuel, gas oil or diesel oil or any other fuel subject to the provisions of this section shall be exempt from the sale and use tax established in §§ 32001 et seq. of this title.
(g) Pursuant to Act No. 82 of June 26, 1959, as amended, the imposition and collection of the excise tax on gasoline prescribed in subsection (a)(1) of this section shall be suspended with regard to aviation fuel and any other fuel product for use or consumption in the propelling of aircraft that are destined to be consumed in air travel between Puerto Rico and other places, or in air travel within the territorial limits of Puerto Rico, provided that in lieu of the tax imposed in this section, the Ports Authority shall impose upon said products a tax of two cents (2¢) per gallon or fraction thereof and collects it from the suppliers operating in the airports of Puerto Rico.
History —Jan. 31, 2011, No. 1, § 3020.06, retroactive to Jan. 1, 2011; June 25, 2013, No. 31, § 1.