La duración de la exención concedida por este capítulo se limita, desde el momento de la siembra y de acuerdo al número de cuerdas que cualifiquen, conforme a lo dispuesto en la sec. 5194 de este título, según se dispone a continuación:
La exención se concederá por el área dedicada al cultivo de caña de azúcar anualmente por un período que no excederá de quince (15) años. Para tener derecho a la exención, los productores deberán renovar anualmente no menos del diez por ciento (10%) de las siembras.
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