Title 48 — Territories and Insular Possessions
Chapter 4 — Puerto Rico
§ 845. Income tax laws; modification or repeal by legislature
Statutory text
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.
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.
Pub. L. 69–27 · 44 Stat. 9
Enacted · 48 U.S.C. § 845
Feb. 26, 1926, ch. 27, §§ 261, 1200, 44 Stat. 52, 125
Source evidence
Code source credit
Feb. 26, 1926, ch. 27, §§ 261, 1200, 44 Stat. 52, 125
0 of 1 references resolved to an enrolled provision · 1 partial
Editorial Notes
Codification
Similar provisions of act , 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 , to take effect .
Statutory Notes and Related Subsidiaries
Change of Name
“Puerto Rico” substituted in text for “Porto Rico” pursuant to act , which is classified to section 731a of this title.
Credits
1926–1932 · 2 acts
- 1926Feb. 26, 1926, ch. 27, §§ 261, 1200, 44 Stat. 52, 125
- 1932May 17, 1932, ch. 190, 47 Stat. 158.
Show as published
(Feb. 26, 1926, ch. 27, §§ 261, 1200, 44 Stat. 52, 125; May 17, 1932, ch. 190, 47 Stat. 158.)