(a) Estarán exentos del pago de los arbitrios fijados en esta parte la gasolina y el diesel oil que, antes de o al ser trasegados de las embarcaciones o de las refinerías a tanques o instalaciones en Puerto Rico, se hayan contaminado con agua o con otros productos, cuando la contaminación los haga comercialmente inservibles e inutilizables. Se concederá esta exención únicamente cuando la contaminación hayan ocurrido por accidente no atribuible a la negligencia del introductor, fabricante o distribuidor al por mayor o a sus agentes o empleados, y cuando los hechos puedan ser objeto de comprobación ocular o de análisis técnico por los funcionarios fiscales estatales o los del Servicio de Aduana de los Estados Unidos de América.
(b) Asimismo, estará exento de los arbitrios fijados en esta parte el diesel oil o gas oil distribuido para uso fuera de Puerto Rico, incluyendo el suministro de diesel oil o gas oil a barcos para ser usado por éstos en sus viajes por mar entre Puerto Rico y otros lugares. A los propósitos de esta exención, el término “viaje por mar” no incluye los viajes o travesías que se realicen con fines recreativos o deportivos.
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