Закон 42-2005: дополнительные годовые сборы на люксовые автомобили

On August 1, 2005, Act No. 42 was approved, amending the 2000 Vehicles and Traffic Act to impose additional annual fees on privately used “luxury automobiles” with a sale price of $40,000 or more, under a graduated scheme by price and vehicle year.

The statement of motives situates the measure in the Acevedo Vilá administration’s plan to raise revenues amid the country’s budget shortfall. Until then, the base annual fee of $40 applied equally without distinguishing sale price; Act 42 adds a luxury category and an additional fee calculated on that price.

Art. 6 set effectiveness for July 1, 2005, but conditioned it on House Joint Resolution No. 445 on the FY2005–2006 General Budget becoming law. The peg of this note is the text approved August 1: definition, rates and condition. What followed — pocket veto of JR 445 and challenged collections before the Supreme Court — does not change the document; conditioned authorization ≠ that later collection was valid.

Law approval ≠ disbursement or consolidated collection. Primary: Act 42-2005 (LexJuris; law date 2005-08-01).

Источник: LexJuris (Ley 42-2005). https://www.lexjuris.com/LEXLEX/Leyes2005/lexl2005042.htm