P.R. Laws tit. 13, § 1925
For the purpose of the reimbursement provided in the foregoing section, the claimant shall submit proof to the satisfaction of the Secretary of the Treasury of Puerto Rico, on the following points:
(a) That he brought the vehicle with him to Puerto Rico on coming to this Commonwealth to render service in the Armed Forces of the United States or in the Coast Guard Service of the Federal Government.
(b) That he brought said vehicle for his personal use and that at the time of his arrival in Puerto Rico he paid the corresponding tax, presenting to that end the bill of internal revenue through which he made the payment of the tax which he claims.
(c) That he has received orders to render services outside of Puerto Rico, or that he has been removed from the service, and that the motor vehicle on which he has paid the tax which he claims has been reshipped and has already left the Commonwealth of Puerto Rico, presenting proof to that effect.
(d) That not more than one (1) year has elapsed counting from the date on which the claimant arrived in Puerto Rico to render service.
(e) That the order for transfer or removal has not been revoked by competent authorities.
History —May 11, 1942, No. 202, p. 1038, § 2.