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48 U.S.C. · Territories and Insular Possessions
48 U.S.C. § 872

Habeas corpus; mandamus; suit to restrain assessment or collection of taxes

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

48 U.S.C. § 872 — Habeas corpus; mandamus; suit to restrain assessment or collection of taxes

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 IV - THE JUDICIARY Sec. 872 - Habeas corpus; mandamus; suit to restrain assessment or collection of taxes From the U.S. Government Publishing Office, www.gpo.gov

§872. Habeas corpus; mandamus; suit to restrain assessment or collection of taxes

The supreme and district courts of Puerto Rico and the respective judges thereof may grant writs of habeas corpus in all cases in which the same are grantable by the judges of the district courts of the United States, and the district courts may grant writs of mandamus in all proper cases. No suit for the purpose of restraining the assessment or collection of any tax imposed by the laws of Puerto Rico shall be maintained in the United States District Court for the District of Puerto Rico.

(Mar. 2, 1917, ch. 145, §48, 39 Stat. 967; Mar. 4, 1927, ch. 503, §7, 44 Stat. 1421; May 17, 1932, ch. 190, 47 Stat. 158.)

Editorial Notes

Codification "United States District Court for the District of Puerto Rico" substituted in text for "District Court of the United States for Puerto Rico" in view of section 132(a) of Title 28, Judiciary and Judicial Procedure, which states that "There shall be in each judicial district a district court which shall be a court of record known as the United States District Court for the district" and section 119 of Title 28 which states that "Puerto Rico constitutes one judicial district".

Amendments 1927—Act Mar. 4, 1927, added second paragraph.

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 ↗
Root-LD Entity Data
◈ Machine-Readable Provenance Record Root-LD v1.0 · boisestandard.org
Federation ID
BS-USC48-SEC-76F0C2
Entity Class
STATUTE / FEDERAL-CODE-SECTION
Domain Signature
boisestandard.org
Citation
48 U.S.C. § 872
Jurisdiction
Federal — United States
Status
✓ ACTIVE
Source
PRIMARY-SOURCE
Source Verified
✓ TRUE
Content Hash
846cea6c60c0e2fe...
Semantic Edges
Pending — corpus passes queued
The statutory text of 48 U.S.C. § 872 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
48 U.S.C. — public domain ← All Legislation
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