Excepto por lo dispuesto en el Capítulo 1033 de esta parte, relacionado a las exenciones al impuesto sobre artículos, los departamentos, agencias, administraciones, negociados, juntas, comisiones, oficinas, instrumentalidades y corporaciones públicas, municipios del Gobierno de Puerto Rico, así como la Rama Legislativa y la Rama Judicial, estarán sujetos a los arbitrios dispuestos en esta parte, aún cuando en las leyes habilitadoras de éstos se contemple una exención del pago de arbitrios, excepto en los casos en que las leyes habilitadoras de éstos contengan una exención de las disposiciones esta sección, o de la sección predecesora de esta sección bajo la Ley Núm. 120 de 31 de octubre de 1994, según enmendada.
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