48-U.S.C.-845

§845 – Income Tax Laws; Modification Or Repeal By Legislature

Pathway

Title 48 > Chapter 4 > Subchapter III > Section 845

Details

• Reference: Section 845
• Legend: §845 – Income Tax Laws; Modification Or Repeal By Legislature
• USCode Year: 2013

Provision Content

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.

(Feb. 26, 1926, ch. 27, §§261, 1200, 44 Stat. 52, 125; May 17, 1932, ch. 190, 47 Stat. 158.)

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.

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.

U.S. Encyclopedia of Law Coverage

48-U.S.C.-753, in the Legal Encyclopedia: Territories

In this entry about 48-U.S.C.-753,, find legal reference material, bibliographies and premiere content related to territories in the American Encyclopedia of Law, presenting a comprehensive view of the United States territories-specific issues, written by authorities in the field.

48-U.S.C.-745B in the Legal Encyclopedia: Puerto Rico

In this entry about 48-U.S.C.-745B, find legal reference material, bibliographies and premiere content related to puerto rico in the American Encyclopedia of Law, presenting a comprehensive view of the United States puerto rico-specific issues, written by authorities in the field.

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