Esta ley enmienda el Código de Rentas Internas de Puerto Rico para imponer a los pagadores de arbitrios sobre la gasolina, gasoil, diésel, petróleo crudo y otros subproductos del petróleo crudo la obligación de proporcionar copias de las planillas y recibos de pago de arbitrios a la Autoridad de Carreteras y Transportación. El propósito es facilitar a la Autoridad la verificación de los ingresos provenientes de estos impuestos, que son una fuente de financiamiento para la mejora de la infraestructura vial.
(Approved September 2, 2004)
To amend Paragraph 5, Section 2084 of Subsection
(a) (1) of Act No. 120 of October 31, 1994, as amended, known as the "Puerto Rico Internal Revenue Code," to impose taxes on the sale of gasoline, gas oil, diesel oil, crude oil, and other crude oil byproducts, the obligation to furnish copies of tax returns and excise taxes payment receipts to the Highways and Transportation Authority.
The Highways and Transportation Authority (HTA) is a public corporation created by Act No. 74 of June 23, 1965, as amended, to provide the people with better roads and means of transportation.
Since its creation, the HTA has rendered quality service to the thousands of Puerto Ricans who use the thoroughfares of Puerto Rico on a daily basis.
On the other hand, the HTA receives revenues from taxes collected from gasoline and four (4) cents from taxes collected from gas oil or diesel oil. The HTA has faced problems in obtaining evidence of the payment of excise taxes, thus, it is necessary to impose on the payer of excise taxes the obligation of furnishing the HTA evidence of payment as well as of tax returns and excise taxes payment receipts.
Section 1.- Paragraph 5 of Section 2084, subsection
(a) (1) of Act No. 120 of October 31, 1994, as amended is hereby amended to add a sentence that reads as follows: "Section 2084
(a) (1) Payers of excise tax on gasoline, gas oil, diesel oil, crude oil, and other crude oil byproduct's shall furnish copies of tax returns and excise tax payment receipts to the Highways and Transportation Authority."
Section 2.- This Act shall take effect immediately after its final approval.
I hereby certify to the Secretary of State that the following Act No. 241 (H.B. 4856) (Conference) of the $7^{ ext {th }}$ Session of the $14^{ ext {th }}$ Legislature of Puerto Rico:
AN ACT to amend Paragraph 5, Section 2084 of Subsection
(a) (1) of Act No. 120 of October 31, 1994, as amended, known as the "Puerto Rico Internal Revenue Code," to impose taxes on the sale of gasoline, gas oil, diesel oil, crude oil, and other crude oil byproducts, the obligation to furnish copies of tax returns and excise taxes payment receipts to the Highways and Transportation Authority, has been translated from Spanish to English and that the English version is correct.
In San Juan, Puerto Rico, today $25^{ ext {th }}$ of August of 2005.
Francisco J. Domenech Director