P.R. Laws tit. 13, § 165
There is hereby created in the Bureau of Excise Taxes in the Department of the Treasury a Division of Petroleum and its Derivatives with the following personnel:
Chief of the Division, who shall be a General Internal-Revenue Agent for the Division of Petroleum and its Derivatives, at an annual salary of $2,600.00 Five internal-revenue agents for the Division of Petroleum and its Derivatives, at $1,800 each 9,000.00 For traveling expenses and per diems of said agents in connection with the service 2,000.00
Provided, That the Chief of the Division of Petroleum and its Derivatives shall be under the direction of the Secretary of the Treasury of Puerto Rico, and that the internal-revenue agents shall render services under the immediate direction of the Chief of the Division of Petroleum and its Derivatives; and, Provided, further, That the salary of the Chief of the Division of Petroleum and its Derivatives, as well as that of the agents of said division, and the traveling expenses, shall be paid preferentially from the trust fund provided for the survey, construction, and maintenance of highways, roads and bridges created by Act No. 143 of May 15, 1937, as subsequently amended; and Provided, also, That the Chief of the Division of Petroleum and its Derivatives as well as the Internal Revenue Agents of said Division, shall render services in the supervision, investigation, inspection and collection of the taxes on petroleum and its derivatives, as well as all other duties and faculties of the Agents of Internal Revenue of the Department of the Treasury.
History —May 13, 1941, No. 173, p. 1046, § 2.