P.R. Laws tit. 13, § 32494
(a) Every person who imports or introduces distilled spirits and alcoholic beverages shall be liable individually or jointly, as the case may be, of the taxes that are imposed under this part on the taxable products he/she imports or introduces.
(b) The person who imports or introduces distilled spirits or alcoholic beverages shall be relieved of tax liability when he/she transfers or endorses the bill of lading or other document regarding said spirits and alcoholic beverages to another dealer authorized by the Secretary, while the same remain under the custody of the shipping company, customs, express, or any carrier that brought them to Puerto Rico. In this case, the tax liability shall rest on the dealer who acquires said spirits and alcoholic beverages.
History —Jan. 31, 2011, No. 1, § 5032.04, retroactive to Jan. 1, 2011.