48 U.S. Code § 845 - Income tax laws; modification or repeal by legislature

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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.)

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.

The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.

The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013

An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.

48 USCDescription of ChangeSession YearPublic LawStatutes at Large


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