P.R. Laws tit. 23, § 3211
The Authority shall be exempted from the payment of all taxes, license fees, charges or licenses imposed by the Government of Puerto Rico or its municipalities, and on those under the jurisdiction, control, domain, possession, or supervision of the Authority, and on the income obtained from any of the enterprises or activities of the Authority. However, the Authority shall pay excise taxes on consumer goods subject to the provisions of §§ 8006 et seq. of Title 13, known as the “Puerto Rico Internal Revenue Code of 1994”. The Authority shall also be exempted from the payment of all charges, internal revenue stamps and vouchers, fees or taxes of any nature required by law to handle judicial procedures, the production of certificates in all offices or agencies of the Government of Puerto Rico, and the issuing of public documents and their registration in any public registry of the Government of Puerto Rico.
History —Jan. 1, 2000, No. 1, § 12.