FEDERAL · 48 U.S.C. · Chapter SUBCHAPTER III—THE LEGISLATURE
Income tax laws; modification or repeal by legislature
48 U.S.C. § 845
Title48 — Territories and Insular Possessions
ChapterSUBCHAPTER III—THE LEGISLATURE
This text of 48 U.S.C. § 845 (Income tax laws; modification or repeal by legislature) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
48 U.S.C. § 845.
Text
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.
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Related
Rivera v. Buscaglia
146 F.2d 461 (First Circuit, 1944)
Domenech v. Havemeyer
49 F.2d 849 (First Circuit, 1931)
Source Credit
History
(Feb. 26, 1926, ch. 27, §§261, 1200, 44 Stat. 52, 125; May 17, 1932, ch. 190, 47 Stat. 158.)
Editorial Notes
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.
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.
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Bluebook (online)
48 U.S.C. § 845, Counsel Stack Legal Research, https://law.counselstack.com/usc/48/845.