2020 US Code
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
| 48 U.S.C. § 872 (2020) |
| §872. Habeas corpus; mandamus; suit to restrain assessment or collection of taxes |
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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. |
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(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.) |
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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". AMENDMENTS1927—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. |
| 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 IV - THE JUDICIARY Sec. 872 - Habeas corpus; mandamus; suit to restrain assessment or collection of taxes |
| section 872 |
| 2020 |
| January 13, 2021 |
| No |
| standard |
| 39 Stat. 967 44 Stat. 1421 47 Stat. 158 |
