Us Code § 845 - Income tax laws; modification or repeal by legislature
Full text of Us Code United States Code § 845 — Income tax laws; modification or repeal by legislature, with citation guidance and answers to common questions.
§ 845. Income tax laws; modification or repeal by legislature
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.)
Editorial Notes
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.
Statutory Notes and Related Subsidiaries
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.
SUBCHAPTER IV—THE JUDICIARY
About This Section
48 U.S.C. § 845 is part of Title 48 of the United States Code. The United States Code is the official codification of federal statutes maintained by the Office of the Law Revision Counsel of the U.S. House of Representatives. Congress amends the Code through new public laws, which are eventually incorporated into the relevant title.
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