P.R. Laws tit. 13, § 1965

2019-02-20 00:00:00+00

§ 1965. Flavoring or coloring rum without paying federal rectification tax prohibited—Use of processes or materials without paying tax prohibited; exception as to consumption in Puerto Rico

No person may use in the process of distilling, in any manner, processes or materials such as wood, chunks or pieces of wood, wood pulp or scrap, wood shavings or sawdust, either in their natural state or heated, toasted or burnt, fruits, seeds, or any other substances which in such process of distilling will impart flavor or color to the distilled spirits known as rum, unless such person pays the corresponding rectification tax. Nothing contained in this section shall prohibit the use of such processes or materials by distilleries engaged exclusively in the manufacture of distilled spirits as rum for consumption in Puerto Rico.

History —May 12, 1942, No. 215, p. 1146, § 2, eff. 90 days after May 12, 1942.