48 USC 845 - Income tax laws; modification or repeal by legislature

USC most recently checked for updates: Jun 09, 2025

§ 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.)

cite as: 48 USC 845