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48 U.S.C. · Territories and Insular Possessions
48 U.S.C. § 845

Income tax laws; modification or repeal by legislature

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

48 U.S.C. § 845 — Income tax laws; modification or repeal by legislature

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 III - THE LEGISLATURE Sec. 845 - Income tax laws; modification or repeal by legislature From the U.S. Government Publishing Office, www.gpo.gov

§845. Income tax laws; modification or repeal by legislature

The Puerto Rican Legislature shall have power by due enactment to amend, alter, modify, or repeal the income tax laws in force in Puerto Rico.

(Feb. 26, 1926, ch. 27, §§261, 1200, 44 Stat. 52, 125; May 17, 1932, ch. 190, 47 Stat. 158.)

Editorial Notes

Codification Similar provisions of act Feb. 26, 1926, which related to the Philippine Islands, were formerly classified to section 1055 of this title. Section was not enacted as part of the Puerto Rican Federal Relations Act which comprises this chapter.

Prior Provisions Provisions similar to those in this section were contained in act June 2, 1924, ch. 234, §261, 43 Stat. 294, prior to repeal by section 1200 of act Feb. 26, 1926, to take effect Jan. 1, 1925.

Statutory Notes and Related Subsidiaries

Change of Name "Puerto Rico" substituted in text for "Porto Rico" pursuant to act May 17, 1932, which is classified to section 731a of this title.

Source: uscode.house.gov — public domain Official Source ↗
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48 U.S.C. § 845
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The statutory text of 48 U.S.C. § 845 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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← 48 U.S.C. § 824 48 U.S.C. § 861 →
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
48 U.S.C. — public domain ← All Legislation
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