Browse Arkansas Code titles and sections

26 U.S.C. § 7653 — Shipments from the United States

Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 7653 — Shipments from the United States

**(a) Tax imposed** (1) **Puerto Rico** — All articles of merchandise of United States manufacture coming into Puerto Rico shall be entered at the port of entry upon payment of a tax equal in rate and amount to the internal revenue tax imposed in Puerto Rico upon the like articles of Puerto Rican manufacture. (2) **Virgin Islands** — There shall be imposed in the Virgin Islands upon articles imported from the United States a tax equal to the internal revenue tax imposed in such islands upon like articles there manufactured. **(b) Exemption from tax imposed in the United States** Articles, goods, wares, or merchandise going into Puerto Rico, the Virgin Islands, Guam, and American Samoa from the United States shall be exempted from the payment of any tax imposed by the internal revenue laws of the United States. **(c) Drawback of tax paid in the United States** All provisions of law for the allowance of drawback of internal revenue tax on articles exported from the United States are, so far as applicable, extended to like articles upon which an internal revenue tax has been paid when shipped from the United States to Puerto Rico, the Virgin Islands, Guam, or American Samoa. **(d) Cross reference** For the disposition of the proceeds of all taxes collected under the internal revenue laws of the United States on articles produced in Guam and transported into the United States or its possessions, or consumed in Guam, see the Act of August 1, 1950 ([48 U.S.C. 1421h](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title48-section1421h&num=0&edition=prelim)).

Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 7653

Stored review status: release_metadata_unconfirmed. A text match is a research starting point; applicability is not established.

Original supplied file — preserved unchanged

Download original Markdown file

File SHA-256: 35c1fbb865ef63dc646dbf6ae0e79862969b81c08161a7e07ef9133d8a271686. The original may include catalog metadata, neighboring provisions, or embedded records outside this collection's scope. Search shows only the selected federal record. Historical editions and unverified snapshots are not a statement of current law.

Authority boundary: historical or unconfirmed source not current law verified.

Open the recorded source website ↗

Record provenance

Stable record: federal_law:legal_authorities:record_usc_66affd520f87d1587409191c
Source file: Laws/federal/codes/united-states-code/title-26/section-7653-shipments-from-the-united-states--ae8a807178.md
Pages: Not recorded – Not recorded
Passage SHA-256: 0010df6b60cc00ce9bc56e3931623209012c8889402bc58b8800beffa90f1f61

Source location: Title 26, Chapter 78, § 7653; chapter-078-discovery-of-liability-and-enforcement-of-title.md

Stored source content

Cross-references

Connections may be documented source relationships, shared citations or nearby passages. Each explains its basis; a connection alone does not establish applicability to your situation.

Federal law — U.S. Code and appendices · legal_authorities

48 U.S.C. § 1421 — Territory included under name Guam

The territory ceded to the United States in accordance with the provisions of the Treaty of Peace between the United States and Spain, signed at Paris, December 10, 1898, and proclaimed April 11, 1899, and known as the island of Guam in the Marianas Islands, shall continue to be known as Guam.

Source: Supplied U.S. Code snapshot — release unconfirmed · 48 U.S.C. § 1421

Stored review status: release_metadata_unconfirmed. Explicit cross-reference supplied in source Markdown; currentness and applicability require review.

Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 3121 — Definitions

**(a) Wages** For purposes of this chapter, the term “wages” means all remuneration for employment, including the cash value of all remuneration (including benefits) paid in any medium other than cash; except that such term shall not include— (1) in the case of the taxes imposed by sections 3101(a) and 3111(a) that part of the remuneration which, after remuneration (other than remuneration referred to in the succeeding paragraphs of this subsection) equal to the contribution and benefit base (as determined under section 230 of the Social Security Act) with respect to employment has been paid to an individual by an employer during the calendar year with respect to which such contribution and benefit base is effective, is paid to such individual by such employer during such calendar year. If an employer (hereinafter referred to as successor employer) during any calendar year acquires substantially all the property used in a trade or business of another employer (hereinafter referred to as a predecessor), or used in a separate unit of a trade or business of a predecessor, and immediately after the acquisition employs in his trade or business an individual who immediately prior to the acquisition was employed in the trade or business of such predecessor, then, for the purpose of determining whether the successor employer has paid remuneration (other than remuneration referred to in the succeeding paragraphs of this subsection) with respect to employment equal to the contribution and benefit base (as determined under section 230 of the Social Security Act) to such individual during such calendar year, any remuneration (other than remuneration referred to in the succeeding paragraphs of this subsection) with respect to employment paid (or considered under this paragraph as h

Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 3121

Stored review status: release_metadata_unconfirmed. Explicit cross-reference supplied in source Markdown; currentness and applicability require review.

Federal law — U.S. Code and appendices · legal_authorities

48 U.S.C. § 1421h — Duties, taxes, and fees; proceeds collected to constitute fund for benefit of Guam; prerequisites, amount, etc., remitted prior to commencement of next fiscal year

All customs duties and Federal income taxes derived from Guam, the proceeds of all taxes collected under the internal-revenue laws of the United States on articles produced in Guam and transported to the United States, its Territories, or possessions, or consumed in Guam, and the proceeds of any other taxes which may be levied by the Congress on the inhabitants of Guam (including, but not limited to, compensation paid to members of the Armed Forces and pensions paid to retired civilians and military employees of the United States, or their survivors, who are residents of, or who are domiciled in, Guam), and all quarantine, passport, immigration, and naturalization fees collected in Guam shall be covered into the treasury of Guam and held in account for the government of Guam, and shall be expended for the benefit and government of Guam in accordance with the annual budgets; except that nothing in this chapter shall be construed to apply to any tax imposed by chapter 2 or 21 of the Internal Revenue Code of 1986 [[26 U.S.C. 1401](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section1401&num=0&edition=prelim) et seq., 3101 et seq.]. Beginning as soon as the government of Guam enacts legislation establishing a fiscal year commencing on October 1 and ending on September 30, the Secretary of the Treasury, prior to the commencement of any fiscal year, shall remit to the government of Guam the amount of duties, taxes, and fees which the governor of Guam, with the concurrence of the government comptroller of Guam, has estimated will be collected in or derived from Guam under this section during the next fiscal year, except for those sums covered directly upon collection into the treasury of Guam. The Secretary of the Treasury shall deduct from or add to th

Source: Supplied U.S. Code snapshot — release unconfirmed · 48 U.S.C. § 1421h

Stored review status: release_metadata_unconfirmed. Explicit cross-reference supplied in source Markdown; currentness and applicability require review.

Federal law — U.S. Code and appendices · legal_authorities

19 U.S.C. § 1302 — Omitted

### Statutory Notes #### Codification Section, acts June 17, 1930, ch. 497, title III, § 302, 46 Stat. 686; May 17, 1932, ch. 190, 47 Stat. 158, was incorporated as section 3361(b) of the Internal Revenue Code of 1939. See [section 7653 of Title 26](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section7653&num=0&edition=prelim), Internal Revenue Code.

Source: Supplied U.S. Code snapshot — release unconfirmed · 19 U.S.C. § 1302

Stored review status: release_metadata_unconfirmed. Incoming connection: Explicit cross-reference supplied in source Markdown; currentness and applicability require review.

Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 7653 — Shipments from the United States

Page 4003 TITLE 26—INTERNAL REVENUE CODE § 7653 Pub. L. 94–202, § 10(b), Jan. 2, 1976, 89 Stat. 1141, pro- vided that: ‘‘The amendments made by paragraphs (1) and (2) of subsection (a) [amending this section] shall apply with respect to all taxes imposed by, and col- lected after June 30, 1975, under, the internal revenue laws of the United States on articles produced in the Virgin Islands and transported to the United States.’’ EFFECTIVE DATE OF 1965 AMENDMENT Amendment by Pub. L. 89–44 effective July 1, 1965, see section 808(d)(1) of Pub. L. 89–44, set out as a note under section 5702 of this title. EFFECTIVE DATE OF 1958 AMENDMENT Amendment by Pub. L. 85–859 effective July 1, 1959, see section 210(a)(1) of Pub. L. 85–859, set out as an Ef- fective Date note under section 5001 of this title. SPECIAL COVER OVER TRANSFER RULES Pub. L. 106–170, title V, § 512(b), Dec. 17, 1999, 113 Stat. 1924, as amended by Pub. L. 106–200, § 602(a), May 18, 2000, 114 Stat. 305, provided that: ‘‘Notwithstanding sec- tion 7652 of the Internal Revenue Code of 1986, the fol- lowing rules shall apply with respect to any transfer before the first day of the month within which the date of the enactment of the Trade and Development Act of 2000 [May 18, 2000] occurs, of amounts relating to the in- crease in the cover over of taxes by reason of the amendment made by subsection (a) [amending this sec- tion]: ‘‘(1) INITIAL TRANSFER OF INCREMENTAL INCREASE IN COVER OVER.—The Secretary of the Treasury shall, within 15 days after the date of the enactment of this Act [Dec. 17, 1999], transfer an amount equal to the lesser of— ‘‘(A) the amount of such increase otherwise re- quired to be covered over after June 30, 1999, and be- fore the date of the enactment of this Act; or ‘‘(B

Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 7653

Stored review status: historical_2024_not_currentness_verified. Same stored citation; legal effect and authority still require review.

Federal law — U.S. Code and appendices · legal_authorities

48 U.S.C. § 1421h — Duties, taxes, and fees; proceeds col-

Page 102 TITLE 48—TERRITORIES AND INSULAR POSSESSIONS § 1421h health services in Guam, including hospitals, dispensaries, and quarantine stations, at such places in Guam as may be necessary, and he shall promulgate quarantine and sanitary regu- lations for the protection of Guam against the importation and spread of disease. (b) Public educational system The Government of Guam shall provide an adequate public educational system of Guam, and to that end shall establish, maintain, and operate public schools according to the laws of Guam. (c) Office of Public Prosecutor; Office of Public Auditor The Government of Guam may by law estab- lish an Office of Public Prosecutor and an Office of Public Auditor. The Public Prosecutor and Public Auditor may be removed as provided by the laws of Guam. (d) Attorney General (1) The Attorney General of Guam shall be the Chief Legal Officer of the Government of Guam. At such time as the Office of the Attorney Gen- eral of Guam shall next become vacant, the At- torney General of Guam shall be appointed by the Governor of Guam with the advice and con- sent of the legislature, and shall serve at the pleasure of the Governor of Guam. (2) Instead of an appointed Attorney General, the legislature may, by law, provide for the elec- tion of the Attorney General of Guam by the qualified voters of Guam in general elections after 1998 in which the Governor of Guam is elected. The term of an elected Attorney Gen- eral shall be 4 years. The Attorney General may be removed by the people of Guam according to the procedures specified in section 1422d of this title or may be removed for cause in accordance with procedures established by the legislature in law. A vacancy in the office of an elected Attor- ney General shall

Source: Supplied 2024 U.S. Code historical extraction · 48 U.S.C. § 1421h

Stored review status: historical_2024_not_currentness_verified. The source passage cites 48 U.S.C. § 1421h. This identifies an authority to review, not proof of applicability.