P.R. Laws tit. 13, § 195
(a) There shall be exempted from the payment of property tax, both commonwealth and municipal, all properties in Puerto Rico belonging to international organizations having as such the right to enjoy the privileges, exemptions and immunities granted by the Federal International Organizations Immunities Act, and directly used in the development of their institutional functions.
(b) The said international organizations shall be likewise exempted from the payment of excises. The Secretary of the Treasury shall determine through proper regulation the manner in which this exemption is to be recognized.
(c) All foreign officials or employees of such international organizations, as well as their subordinates, shall also be exempt from the payment of excises on taxable commodities imported for their own personal use upon their arrival in Puerto Rico, or acquired by such persons through purchase on local markets in the Island or on markets abroad when the said articles arrive in Puerto Rico, provided the respective countries of which the persons referred to in this section are citizens grant, under the same conditions, a similar exemption to persons who are citizens of the United States of America. The Secretary of the Treasury is hereby empowered to establish regulations to that effect so as to implement the proceeding provided herein.
(d) The persons to whom subsection (c) of this section refers are likewise exempted from the payment of excises on driver’s license and on number plates for motor vehicles introduced or purchased in Puerto Rico for their personal use, subject to the limitation thereby imposed. The Secretary of Public Works is hereby empowered to establish the necessary regulations to implement the proceeding provided herein.
History —June 4, 1960, No. 54, p. 89, §§ 1—4; June 14, 1961, No. 56, p. 108, §§ 1, 2, retroactive to June 4, 1960.