2011 US Code
Title 48 - Territories and Insular Possessions
Chapter 4 - PUERTO RICO (§§ 731 - 916)
Subchapter IV - THE JUDICIARY (§§ 861 - 876)
Section 872 - Habeas corpus; mandamus; suit to restrain assessment or collection of taxes

View Metadata
Metadata
Publication TitleUnited States Code, 2006 Edition, Supplement 5, Title 48 - TERRITORIES AND INSULAR POSSESSIONS
CategoryBills and Statutes
CollectionUnited States Code
SuDoc Class NumberY 1.2/5:
Contained WithinTitle 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
Containssection 872
Date2011
Laws in Effect as of DateJanuary 3, 2012
Positive LawNo
Dispositionstandard
Source CreditMar. 2, 1927, ch. 145, §48, 39 Stat. 967; Mar. 4, 1927, ch. 503, §7, 44 Stat. 1421; May 17, 1932, ch. 190, 47 Stat. 158.
Statutes at Large References39 Stat. 967
44 Stat. 1421
47 Stat. 158

Download PDF
48 USC § 872 (2011)
§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, 1927, ch. 145, §48, 39 Stat. 967; Mar. 4, 1927, ch. 503, §7, 44 Stat. 1421; May 17, 1932, ch. 190, 47 Stat. 158.)

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.

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.

Disclaimer: These codes may not be the most recent version. The United States Government Printing Office may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the US site. Please check official sources.

This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.