Title 26 — Internal Revenue Code
Chapter 78 — Discovery of Liability and Enforcement of Title
§ 7653. Shipments from the United States
Statutory text
Tax imposed
Puerto Rico
All articles of merchandise of United States manufacture coming into Puerto Rico shall be entered at the port of entry upon payment of a tax equal in rate and amount to the internal revenue tax imposed in Puerto Rico upon the like articles of Puerto Rican manufacture.
Virgin Islands
There shall be imposed in the Virgin Islands upon articles imported from the United States a tax equal to the internal revenue tax imposed in such islands upon like articles there manufactured.
Exemption from tax imposed in the United States
Articles, goods, wares, or merchandise going into Puerto Rico, the Virgin Islands, Guam, and American Samoa from the United States shall be exempted from the payment of any tax imposed by the internal revenue laws of the United States.
Drawback of tax paid in the United States
All provisions of law for the allowance of drawback of internal revenue tax on articles exported from the United States are, so far as applicable, extended to like articles upon which an internal revenue tax has been paid when shipped from the United States to Puerto Rico, the Virgin Islands, Guam, or American Samoa.
Cross reference
For the disposition of the proceeds of all taxes collected under the internal revenue laws of the United States on articles produced in Guam and transported into the United States or its possessions, or consumed in Guam, see the Act of (48 U.S.C. 1421h).
Legislative history
Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.
Aug. 16, 1954, ch. 736 68A Stat. 908 · 68A Stat. 908
Enacted · 26 U.S.C. § 7653
Aug. 16, 1954, ch. 736 68A Stat. 908
Source evidence
Code source credit
Aug. 16, 1954, ch. 736 68A Stat. 908Alaska Omnibus Act
Pub. L. 86–70 § 22(f) · 73 Stat. 141
Substituted · 26 U.S.C. § 7653(d)
Pub. L. 86–70 substituted “its possessions or the Territory of Hawaii” for “its Territories or possessions”
Source evidence
Code amendment note
Subsec. (d). Pub. L. 86–70 substituted “its possessions or the Territory of Hawaii” for “its Territories or possessions”.Enacted provision · exact public law section
(f) Section 7653(d) of the Internal Revenue Code of 1954 is 68A Stat. 908. amended by striking out “its Territories or possessions” and inserting in lieu thereof “its possessions or the Territory of Hawaii”.Hawaii Omnibus Act
Pub. L. 86–624 § 18(h) · 74 Stat. 411
Substituted · 26 U.S.C. § 7653(d)
Pub. L. 86–624 substituted “or its possessions” for “, its possessions or the Territory of Hawaii”
Source evidence
Code amendment note
Subsec. (d). Pub. L. 86–624 substituted “or its possessions” for “, its possessions or the Territory of Hawaii”.Enacted provision · exact public law section
(h) Section 7653(d) of the Internal Revenue Code of 1954 (relating to shipments from the United States) is amended by striking out “, its possessions or the Territory of Hawaii” and inserting in lieu thereof “or its possessions”.Effective date note
Amendment by Pub. L. 86–624 effective Aug. 21, 1959, see section 18(k) of Pub. L. 86–624, set out as a note under section 3121 of this title.Pub. L. 94–455 title XIX § 1906(a)(56) · 90 Stat. 1520
Struck · 26 U.S.C. § 7653(d)
Pub. L. 94–455 struck out “ch. 512, 64 Stat. 392, section 30” after “August 1, 1950”
Source evidence
Code amendment note
Subsec. (d). Pub. L. 94–455 struck out “ch. 512, 64 Stat. 392, section 30” after “August 1, 1950”.Enacted provision · exact public law section
(56) Amendment of section 7653.— Section 7653(d)(a cross reference) is amended by striking out “c. 512, 64 Stat. 392, section 30;”.
3 of 4 references resolved to an enrolled provision · 1 partial
Editorial Notes
References in Text
Act of , referred to in subsec. (d), is act Aug. 1, 1950, ch. 512, 64 Stat. 384, known as the Organic Act of Guam, which is classified principally to chapter 8A (§ 1421 et seq.) of Title 48, Territories and Insular Possessions. For complete classification of this Act to the Code, see Short Title note set out under section 1421 of Title 48 and Tables.
Amendments1959–1976 · 3 rounds
1976
Subsec. (d). Pub. L. 94–455 struck out “ch. 512, 64 Stat. 392, section 30” after “”.
1960
Subsec. (d). Pub. L. 86–624 substituted “or its possessions” for “, its possessions or the Territory of Hawaii”.
1959
Subsec. (d). Pub. L. 86–70 substituted “its possessions or the Territory of Hawaii” for “its Territories or possessions”.
Statutory Notes and Related Subsidiaries
Effective Date of 1960 Amendment
Amendment by Pub. L. 86–624 effective , see section 18(k) of Pub. L. 86–624, set out as a note under section 3121 of this title.
Effective Date of 1959 Amendment
Amendment by Pub. L. 86–70 effective , see section 22(i) of Pub. L. 86–70, set out as a note under section 3121 of this title.
Credits
1954–1976 · 4 acts
- 1954Aug. 16, 1954, ch. 736 68A Stat. 908
- 1959Pub. L. 86–70, § 22(f), , 73 Stat. 146
- 1960Pub. L. 86–624, § 18(h), , 74 Stat. 416
- 1976Pub. L. 94–455, title XIX, § 1906(a)(56), , 90 Stat. 1832.
Show as published
(Aug. 16, 1954, ch. 736 68A Stat. 908; Pub. L. 86–70, § 22(f), , 73 Stat. 146; Pub. L. 86–624, § 18(h), , 74 Stat. 416; Pub. L. 94–455, title XIX, § 1906(a)(56), , 90 Stat. 1832.)