Este capítulo establece la política pública tributaria y contributiva sobre la industria del libro en Puerto Rico, por lo que regirá sobre cualquier otra ley o legislación relacionada a esta materia. Tanto el Código de Rentas Internas de 1994, como cualquier otra ley aplicable, deberán enmendarse acorde a lo aquí dispuesto. Sin embargo, podrán utilizarse de manera suplementaria en todo aquello que no contradiga lo expresado por este capítulo.
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