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§ 845. Income tax laws; modification or repeal by legislature

Version history — every release point where this text changed

Release point 119-83 · current through 04/13/2026

§ 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.

Source(Feb. 26, 1926, ch. 27, §§ 261, 1200, 44 Stat. 52, 125; May 17, 1932, ch. 190, 47 Stat. 158.)
Notes

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.

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