(a) Se autoriza al Director de la Oficina de Exención Contributiva Industrial, bajo la sec. 10652 de este título, o conocida como la “Ley de Incentivos Económicos para el Desarrollo de Puerto Rico” y cualquier ley análoga anterior o subsiguiente, la facultad de conceder la exención dispuesta en la sec. 32444 de este título. Las determinaciones del Director serán finales, a menos que por reglamento se disponga otra cosa.
(b) El Director queda facultado para revocar la exención concedida cuando el Secretario determine, mediante investigación, que el concesionario no ha cumplido con los requisitos y condiciones de la misma.
(c) Se autoriza al Director de la Oficina de Exención Contributiva Industrial, a aprobar aquellas reglas y reglamentos que sean necesarios para hacer efectiva la sec. 32444 de este título y dichos reglamentos, una vez promulgados, tendrán fuerza de ley.
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