2020 US Code
Title 48 - Territories and Insular Possessions
Chapter 4 - Puerto Rico
Subchapter III - The Legislature
Sec. 845 - Income tax laws; modification or repeal by legislature
| 48 U.S.C. § 845 (2020) |
| §845. Income tax laws; modification or repeal by legislature |
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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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(Feb. 26, 1926, ch. 27, §§261, 1200, 44 Stat. 52, 125; May 17, 1932, ch. 190, 47 Stat. 158.) |
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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 PROVISIONSProvisions 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. 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. |
| United States Code, 2018 Edition, Supplement 2, Title 48 - TERRITORIES AND INSULAR POSSESSIONS |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| Title 48 - TERRITORIES AND INSULAR POSSESSIONS CHAPTER 4 - PUERTO RICO SUBCHAPTER III - THE LEGISLATURE Sec. 845 - Income tax laws; modification or repeal by legislature |
| section 845 |
| 2020 |
| January 13, 2021 |
| No |
| standard |
| 43 Stat. 294 44 Stat. 52 47 Stat. 158 |
