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2024 Laws of Puerto Rico
TITLE FIVE - Agriculture (§§ 1 — 4706)
Chapter 7 - Agricultural Loans (§§ 151 — 195)
§ 161 - Loans on products and agricultural implements—Internal revenue stamp
Universal Citation:
5 L of PR § 161
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This media-neutral citation is based
on the American Association of Law Libraries Universal Citation Guide and is not
necessarily the official citation.
Every certificate issued by the Court of First Instance, in accordance with §§ 151—163 of this title, shall bear an internal revenue stamp equivalent to one cent (1[) for each dollar up to one hundred dollars ($100), and for amounts in excess thereof one cent (1[) additional for every five dollars ($5) or fraction thereof.
History —Mar. 10, 1904, p. 141, § 11.
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