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48 U.S.C. § 734 — United States laws extended to Puerto Rico; internal revenue receipts covered into treasury
Federal law — U.S. Code and appendices · legal_authorities
The statutory laws of the United States not locally inapplicable, except as hereinbefore or hereinafter otherwise provided, shall have the same force and effect in Puerto Rico as in the United States, except the internal revenue laws other than those contained in the Philippine Trade Act of 1946 [[22 U.S.C. 1251](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title22-section1251&num=0&edition=prelim) et seq.] or the Philippine Trade Agreement Revision Act of 1955 [[22 U.S.C. 1371](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title22-section1371&num=0&edition=prelim) et seq.]: Provided, however, That after May 1, 1946, all taxes collected under the internal revenue laws of the United States on articles produced in Puerto Rico and transported to the United States, or consumed in the island shall be covered into the treasury of Puerto Rico.
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Source file: Laws/federal/codes/united-states-code/title-48/section-734-united-states-laws-extended-to-puerto-rico-internal-revenue-receipts-cov--f371cf5228.md
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Source location: Title 48, Chapter 4, § 734; chapter-004-puerto-rico.md
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The statutory laws of the United States not locally inapplicable, except as hereinbefore or hereinafter otherwise provided, shall have the same force and effect in Puerto Rico as in the United States, except the internal revenue laws other than those contained in the Philippine Trade Act of 1946 [[22 U.S.C. 1251](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title22-section1251&num=0&edition=prelim) et seq.] or the Philippine Trade Agreement Revision Act of 1955 [[22 U.S.C. 1371](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title22-section1371&num=0&edition=prelim) et seq.]: Provided, however, That after May 1, 1946, all taxes collected under the internal revenue laws of the United States on articles produced in Puerto Rico and transported to the United States, or consumed in the island shall be covered into the treasury of Puerto Rico.
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Federal law — U.S. Code and appendices · legal_authorities
From and after May 17, 1932, the island designated “Porto Rico” in the Act entitled “An Act to provide a civil government for Porto Rico, and for other purposes,” approved March 2, 1917, as amended, shall be known and designated as “Puerto Rico.” All laws, regulations, and public documents and records of the United States in which such island is designated or referred to under the name of “Porto Rico” shall be held to refer to such island under and by the name of “Puerto Rico.”
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Federal law — U.S. Code and appendices · legal_authorities
### Statutory Notes
Section, act Mar. 2, 1917, ch. 145, § 49b, as added Aug. 5, 1947, ch. 490, § 6, 61 Stat. 772, and amended June 24, 1948, ch. 610, § 1, 62 Stat. 579, provided for a Coordinator of Federal Agencies in Puerto Rico, his appointment, compensation and duties, and required President to prescribe rules and regulations to carry out provisions of former [section 793 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title48-section793&num=0&edition=prelim).
#### Effective Date of Repeal
Repeal effective July 25, 1952, see note set out under [section 732 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title48-section732&num=0&edition=prelim).
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Federal law — U.S. Code and appendices · legal_authorities
The Philippine Trade Act of 1946 [[22 U.S.C. 1251](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title22-section1251&num=0&edition=prelim) et seq.] (except [section 506(a) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title22-section506/a&num=0&edition=prelim) [[22 U.S.C. 1356](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title22-section1356&num=0&edition=prelim)] relating to termination of payments into Philippine Treasury, and except amendments and repeals made by such Act) shall not apply during such time as the revised agreement is in effect.
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Federal law — U.S. Code and appendices · legal_authorities
All merchandise and articles coming into the United States from Puerto Rico and coming into Puerto Rico from the United States shall be entered at the several ports of entry free of duty and in no event shall any tariff duties be collected on said merchandise or articles.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) to (c) Omitted**
**(d) Investigations by International Trade Commission** The United States International Trade Commission shall at the request of the President, upon resolution of either House of Congress or concurrent resolution of both Houses of Congress, upon its own motion, or when in its judgment there is good reason therefor, upon application of any interested party, make an investigation to ascertain (1) whether imports of a Philippine article (other than an article for which a quota is established by part 2 of subchapter I) are coming, or are likely to come, into substantial competition with like articles which are the product of the United States; (2) what is the greatest amount of such article which may be entered, or withdrawn from warehouse, in the United States for consumption, without coming into substantial competition with like articles which are the product of the United States; and (3) the total amount of such article which (during the twelve months ended on the last day of the month preceding the month in which occurs the date of the beginning of the investigation) was entered, or withdrawn from warehouse, in the United States for consumption. During the course of the investigation the Commission shall hold a public hearing, of which reasonable public notice shall be given and at which parties interested shall be afforded reasonable opportunity to be present, to produce evidence, and to be heard. The Commission shall give precedence to such investigations. The Commission shall report the results of its investigations to the President, and shall send copies of such report to each House of the Congress.
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Federal law — U.S. Code and appendices · legal_authorities
### Statutory Notes
Section, act Sept. 21, 1922, ch. 356, title III, § 301, 42 Stat. 934, related to duties upon articles coming from or imported into Philippine Islands. Corresponding provisions of Tariff Act of 1930 were covered by [section 1301 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1301&num=0&edition=prelim) [repealed]. See [section 1202 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1202&num=0&edition=prelim), chapter 15 of Title 22, Foreign Relations and Intercourse, sections 5001, 5007 of Title 26, Internal Revenue Code, and [section 734 of Title 48](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title48-section734&num=0&edition=prelim), Territories and Insular Possessions.
Source: Supplied U.S. Code snapshot — release unconfirmed · 19 U.S.C. § 123
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Federal law — U.S. Code and appendices · legal_authorities
Page 336
TITLE 22—FOREIGN RELATIONS AND INTERCOURSE
§§ 1251 to 1255
Sec.
1393.
Supplementary sinking fund for bond pay-
ments; purchase of bonds by United States;
creation of special trust account.
1394.
Recognition of Philippine independence.
1395.
Definitions.
SUBCHAPTER I—LAWS AND OBLIGATIONS
OF UNITED STATES
PART 1—CUSTOMS DUTIES
§§ 1251 to 1255. Omitted
Editorial Notes
CODIFICATION
Section 1251, act Apr. 30, 1946, ch. 244, title II, § 201, 60
Stat. 143, provided for entry of Philippine articles into
the United States, between May 1, 1946 and July 3, 1954,
free of ordinary customs duty.
Section 1252, act Apr. 30, 1946, ch. 244, title II, § 202, 60
Stat. 143. Subsec. (a), related to ordinary customs du-
ties on Philippine articles between July 4, 1954 and July
3, 1974. Subsec. (b), which related to ordinary customs
duties on Philippine articles for the period after July 3,
1974, was omitted on authority of former section 1345 of
this title which nullified subchapter I of this chapter
upon the expiration of the revised agreement between
the United States and the Republic of the Philippines
which occurred on July 4, 1974.
Section 1253, act Apr. 30, 1946, ch. 244, title II, § 203, 60
Stat. 144, related to customs duties on Philippines arti-
cles other than ordinary customs duties. See note
above for section 1252(b) of this title.
Section 1254, act Apr. 30, 1946, ch. 244, title II, § 204, 60
Stat. 144, related to equality in special import duties.
See note above for section 1252(b) of this title.
Section 1255, act Apr. 30, 1946, ch. 244, title II, § 205, 60
Stat. 144, related to equality in duties for products of
the Philippines which did not come within the defini-
tion of Philippine articles. See note above for section
1252(b) of this t
Source: Supplied 2024 U.S. Code historical extraction · 22 U.S.C. § 1251
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Federal law — U.S. Code and appendices · legal_authorities
Page 341
TITLE 22—FOREIGN RELATIONS AND INTERCOURSE
§§ 1371, 1372
material to the United States, but does not in-
clude the cost of landing it at the port of im-
portation, or customs duties collected in the
United States. For the purposes of this para-
graph any imported material, used in the pro-
duction of an article in the United States,
shall be considered as having been used in the
production of an article subsequently pro-
duced in the United States, which is the prod-
uct of a chain of production in the United
States in the course of which an article, which
is the product of one stage of the chain, is used
by its producer or another person, in a subse-
quent stage of the chain, as a material in the
production of another article.
(6) The term ‘‘United States duty’’ means
the rate or rates of ordinary customs duty
which (at the time and place of entry, or with-
drawal from warehouse, in the United States
for consumption, of the Philippine article)
would be applicable to a like article if im-
ported from that foreign country which is en-
titled to the lowest rate, or the lowest aggre-
gate of rates, of ordinary customs duty with
respect to such like article.
(7) The term ‘‘Philippine duty’’ means the
rate or rates of ordinary customs duty which
(at the time and place of entry, or withdrawal
from warehouse, in the Philippines for con-
sumption, of the United States article) would
be applicable to a like article if imported from
that foreign country which is entitled to the
lowest rate, or the lowest aggregate of rates,
of ordinary customs duty with respect to such
like article.
(8) The term ‘‘internal tax’’ includes an in-
ternal fee, charge, or exaction, and includes—
(A) the tax imposed by section 2491(c) of
the Internal Revenue Code with r
Source: Supplied 2024 U.S. Code historical extraction · 22 U.S.C. § 1371
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Federal law — U.S. Code and appendices · legal_authorities
Page 57
TITLE 48—TERRITORIES AND INSULAR POSSESSIONS
§ 734
§ 732. Repealed. July 3, 1950, ch. 446, § 5(2), 64
Stat. 320
Section, acts Mar. 2, 1917, ch. 145, § 4, 39 Stat. 953; May
17, 1932, ch. 190, 47 Stat. 158, designated San Juan as the
capital of Puerto Rico. Section 6 of act Apr. 12, 1900, ch.
191, 31 Stat. 79, formerly cited as a credit to this sec-
tion, was not repealed by act July 3, 1950.
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF REPEAL
Act July 3, 1950, ch. 446, § 5, 64 Stat. 320, provided that
the repeal of this section and sections 735, 750, 753, 754,
771–793, 793b, 796–799, 811–820, 822, 823, 824–844, 861, and
873 of this title and the amendment of sections 737 and
752 of this title were to be effective at such time as the
Constitution of the Commonwealth of Puerto Rico be-
came effective. Under section 731d of this title, that
Constitution, upon approval by the Congress of the
United States, ‘‘shall become effective in accordance
with its terms’’. Congress, by act July 3, 1952, ch. 567,
66 Stat. 327, approved, with certain conditions, that
Constitution; the approving act further provided that
the Constitution, as so approved, ‘‘shall become effec-
tive when the Constitutional Convention of Puerto
Rico shall have declared in a formal resolution its ac-
ceptance in the name of Puerto Rico of the conditions
of approval herein contained, and when the Governor of
Puerto Rico, being duly notified by the proper officials
of the Constitutional Convention of Puerto Rico that
such resolution of acceptance has been formally adopt-
ed, shall issue a proclamation to that effect’’. The Con-
stitution was proclaimed by the Governor of Puerto
Rico on July 25, 1952, and became effective on that
date.
§ 733. Citizens; former Spanis
Source: Supplied 2024 U.S. Code historical extraction · 48 U.S.C. § 734
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