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48 U.S.C. · Territories and Insular Possessions
48 U.S.C. § 741a

Internal-revenue taxes; levy and collection; discrimination

Ch. 4 — PUERTO RICO
Title 48 U.S.C. ● ACTIVE Primary Source Ch. 4
Statutory Text

48 U.S.C. § 741a — Internal-revenue taxes; levy and collection; discrimination

U.S.C. Title 48 - TERRITORIES AND INSULAR POSSESSIONS 48 U.S.C. United States Code, 2023 Edition Title 48 - TERRITORIES AND INSULAR POSSESSIONS CHAPTER 4 - PUERTO RICO SUBCHAPTER I - GENERAL PROVISIONS Sec. 741a - Internal-revenue taxes; levy and collection; discrimination From the U.S. Government Publishing Office, www.gpo.gov

§741a. Internal-revenue taxes; levy and collection; discrimination

The internal-revenue taxes levied by the Legislature of Puerto Rico in pursuance of the authority granted by this chapter on articles, goods, wares, or merchandise may be levied and collected as such legislature may direct, on the articles subject to said tax, as soon as the same are manufactured, sold, used, or brought into the island: Provided, That no discrimination be made between the articles imported from the United States or foreign countries and similar articles produced or manufactured in Puerto Rico. The officials of the Customs and Postal Services of the United States are directed to assist the appropriate officials of the Puerto Rican government in the collection of these taxes.

(Mar. 2, 1917, ch. 145, §3, 39 Stat. 953; Mar. 4, 1927, ch. 503, §1, 44 Stat. 1418; Aug. 26, 1937, ch. 831, 50 Stat. 844.)

Editorial Notes

References in Text This chapter, referred to in text, was in the original "this Act", meaning act Mar. 2, 1917, ch. 145, 39 Stat. 951, known as the Puerto Rican Federal Relations Act and also popularly known as the Jones Act, which is classified principally to the chapter. For complete classification of this Act to the Code, see Short Title note set out under section 731 of this title and Tables.

Codification Section is comprised of last part of section 3 of act Mar. 2, 1917, as added by act Mar. 4, 1927. The first two parts are classified to sections 741 and 745 of this title.

Amendments 1937—Act Aug. 26, 1937, reenacted section without substantive change.

Source: uscode.house.gov — public domain Official Source ↗
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48 U.S.C. § 741a
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The statutory text of 48 U.S.C. § 741a is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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Ch. 4 — PUERTO RICO
48 U.S.C. § 73148 U.S.C. § 731a48 U.S.C. § 731b48 U.S.C. § 731c48 U.S.C. § 731d48 U.S.C. § 731e48 U.S.C. § 73248 U.S.C. § 73348 U.S.C. § 733a48 U.S.C. § 733a148 U.S.C. § 733b48 U.S.C. § 73448 U.S.C. § 734a48 U.S.C. § 73548 U.S.C. § 73648 U.S.C. § 73748 U.S.C. § 73848 U.S.C. § 73948 U.S.C. § 74048 U.S.C. § 74148 U.S.C. § 741a48 U.S.C. § 74248 U.S.C. § 74348 U.S.C. § 74448 U.S.C. § 74548 U.S.C. § 745a48 U.S.C. § 745b48 U.S.C. § 74648 U.S.C. § 74748 U.S.C. § 748
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