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48 U.S.C. § 741a — Internal-revenue taxes; levy and collection; discrimination
Federal law — U.S. Code and appendices · legal_authorities
The internal-revenue taxes levied by the Legislature of Puerto Rico in pursuance of the authority granted by this chapter on articles, goods, wares, or merchandise may be levied and collected as such legislature may direct, on the articles subject to said tax, as soon as the same are manufactured, sold, used, or brought into the island: Provided, That no discrimination be made between the articles imported from the United States or foreign countries and similar articles produced or manufactured in Puerto Rico. The officials of the Customs and Postal Services of the United States are directed to assist the appropriate officials of the Puerto Rican government in the collection of these taxes.
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Stable record: federal_law:legal_authorities:record_usc_c67f4ca7da7f18fca74dc50c
Source file: Laws/federal/codes/united-states-code/title-48/section-741a-internal-revenue-taxes-levy-and-collection-discrimination--018db23f2c.md
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Source location: Title 48, Chapter 4, § 741a; chapter-004-puerto-rico.md
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The internal-revenue taxes levied by the Legislature of Puerto Rico in pursuance of the authority granted by this chapter on articles, goods, wares, or merchandise may be levied and collected as such legislature may direct, on the articles subject to said tax, as soon as the same are manufactured, sold, used, or brought into the island: Provided, That no discrimination be made between the articles imported from the United States or foreign countries and similar articles produced or manufactured in Puerto Rico. The officials of the Customs and Postal Services of the United States are directed to assist the appropriate officials of the Puerto Rican government in the collection of these taxes.
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Federal law — U.S. Code and appendices · legal_authorities
The provisions of this chapter shall apply to the island of Puerto Rico and to the adjacent islands belonging to the United States and waters of those islands; and the name Puerto Rico, as used in this chapter, shall be held to include not only the island of that name, but all the adjacent islands as aforesaid.
Source: Supplied U.S. Code snapshot — release unconfirmed · 48 U.S.C. § 731
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Federal law — U.S. Code and appendices · legal_authorities
Page 61
TITLE 48—TERRITORIES AND INSULAR POSSESSIONS
§ 743
EXPENDITURES FOR GOVERNMENTAL AND PUBLIC
PURPOSES
The amount of customs revenue received by the
United States on importations from Puerto Rico since
its evacuation by the Spanish forces together with all
that should thereafter be collected under the existing
law were placed at the disposal of the President to be
used for governmental and public purposes in Puerto
Rico, by act Mar. 24, 1900, ch. 91, 31 Stat. 51.
Executive Documents
TRANSFER OF FUNCTIONS
All offices of collector of customs, comptroller of cus-
toms, surveyor of customs, and appraiser of merchan-
dise of Bureau of Customs of Department of the Treas-
ury to which appointments were required to be made by
President with advice and consent of Senate ordered
abolished, with such offices to be terminated not later
than December 31, 1966, by Reorg. Plan No. 1, of 1965,
eff. May 25, 1965, 30 F.R. 7035, 79 Stat. 1317, set out in
the Appendix to Title 5, Government Organization and
Employees. All functions of offices eliminated were al-
ready vested in Secretary of the Treasury by Reorg.
Plan No. 26 of 1950, eff. July 31, 1950, 15 F.R. 4935, 64
Stat. 1280, set out in the Appendix to Title 5.
§ 741. Export duties, taxes, etc.; bonds to antici-
pate revenues
No export duties shall be levied or collected on
exports from Puerto Rico, but taxes and assess-
ments on property, income taxes, internal rev-
enue, and license fees, and royalties for fran-
chises, privileges, and concessions may be im-
posed for the purposes of the insular and munic-
ipal governments, respectively, as may be pro-
vided and defined by the Legislature of Puerto
Rico; and when necessary to anticipate taxes
and revenues, bonds and other obligations may
be issued by P
Source: Supplied 2024 U.S. Code historical extraction · 48 U.S.C. § 741a
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