Se impondrá, cobrará, y pagará, a los tipos establecidos en las secs. 31622 a 31627a de este título un arbitrio sobre el cemento fabricado localmente o introducido en Puerto Rico, el azúcar, productos plásticos, la introducción o fabricación de cigarrillos, la gasolina, el combustible de aviación, el “gas oil” o “diesel oil”, el petróleo crudo, los productos parcialmente elaborados y terminados derivados de petróleo, así como sobre cualquier otra mezcla de hidrocarburos, y los vehículos de motor. El arbitrio fijado regirá si el artículo ha sido introducido, vendido, consumido, usado, traspasado o adquirido en Puerto Rico y, se pagará una sola vez, en el tiempo y en la forma especificada en el Capítulo 1036 de esta parte. La aplicación del impuesto estará sujeta a las exenciones concedidas en el Capítulo 1033 de esta parte.
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