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48 U.S.C. § 734 — United States laws extended to Puerto
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 Repealed.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tion, was not repealed by act July 3, 1950.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
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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 Repealed.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tion, was not repealed by act July 3, 1950.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 Spanish subjects and chil-
dren; body politic; name
All inhabitants continuing to reside in Puerto
Rico who were Spanish subjects on the 11th day
of April 1899, and then resided in Puerto Rico,
and their children born subsequent thereto,
shall be deemed and held to be citizens of Puerto
Rico, and as such entitled to the protection of
the United States, except such as shall have
elected to preserve their allegiance to the Crown
of Spain on or before the 11th day of April 1900,
in accordance with the provisions of the treaty
of peace between the United States and Spain
entered into on the 11th day of April 1899; and
they, together with such citizens of the United
States as may reside in Puerto Rico, shall con-
stitute a body politic under the name of the
People of Puerto Rico, with governmental pow-
ers as hereinafter conferred, and with power to
sue and be sued as such.
(Apr. 12, 1900, ch. 191, § 7, 31 Stat. 79; May 17, 1932,
ch. 190, 47 Stat. 158.)
Editorial Notes
CODIFICATION
Section was not enacted as part of the Puerto Rican
Federal Relations Act which comprises this chapter.
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 sec-
tion 731a of this title.
§ 733a. Citizens; residence in island of citizens of
United States
All citizens of the United States who have re-
sided or who shall after March 4, 1927, reside in
the island for one year shall be citizens of Puer-
to Rico.
(Mar. 2, 1917, ch. 145, § 5a, as added Mar. 4, 1927,
ch. 503, § 2, 44 Stat. 1418; amended May 17, 1932,
ch. 190, 47 Stat. 158.)
Editorial Notes
CODIFICATION
Section was formerly classified to section 5a of Title
8, Aliens and Nationality.
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 sec-
tion 731a of this title.
§ 733a–1. Repealed. June 27, 1952, ch. 477, title IV,
§ 403(a)(14), 66 Stat. 279
Section, act Mar. 2, 1917, ch. 145, § 5b, as added June
25, 1948, ch. 649, 62 Stat. 1015, related to nonapplication
of section 804(c) of Title 8, Aliens and Nationality.
§ 733b. Omitted
Editorial Notes
CODIFICATION
Prior to the enactment of the Nationality Act of 1940,
act Oct. 14, 1940, ch. 876, 54 Stat. 1137, this section, act
Mar. 2, 1917, ch. 145, § 5b, as added June 27, 1934, ch. 845,
48 Stat. 1245, provided as follows: ‘‘All persons born in
Puerto Rico on or after April 11, 1899 (whether before or
after June 27, 1934) and not citizens, subjects, or nation-
als of any foreign power, are hereby declared to be citi-
zens of the United States: Provided, That this section
shall not be construed as depriving any person, native
of Puerto Rico, of his or her American citizenship here-
tofore otherwise lawfully acquired by such person; or to
extend such citizenship to persons who shall have re-
nounced or lost it under the treaties and/or laws of the
United States or who are now residing permanently
abroad and are citizens or subjects of a foreign country:
And provided further, That any woman, native of Puerto
Rico and permanently residing therein, who, prior to
March 2, 1917, had lost her American nationality by
reason of her marriage to an alien eligible to citizen-
ship, or by reason of the loss of the United States citi-
zenship by her husband, may be naturalized under the
provisions of section 369 of title 8.’’
The second proviso thereof was repealed by section
504 of the Nationality Act of 1940. Provisions relating
to citizenship of persons born in Puerto Rico, are con-
tained in section 1402 of Title 8, Aliens and Nationality.
§ 734. United States laws extended to Puerto
Rico; internal revenue receipts covered into
treasury
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 et seq.] or the
Philippine Trade Agreement Revision Act of 1955
[22 U.S.C. 1371 et seq.]: Provided, however, That
Page 58
TITLE 48—TERRITORIES AND INSULAR POSSESSIONS
§ 734
after May 1, 1946, all taxes collected under the
internal revenue laws of the United States on
articles produced in Puerto Rico and trans-
ported to the United States, or consumed in the
island shall be covered into the treasury of
Puerto Rico.
(Mar. 2, 1917, ch. 145, § 9, 39 Stat. 954; May 17,
1932, ch. 190, 47 Stat. 158; Apr. 30, 1946, ch. 244,
title V, § 513, 60 Stat. 158; Aug. 1, 1955, ch. 438,
title III, § 308, 69 Stat. 427.)
Editorial Notes
REFERENCES IN TEXT
The Philippine Trade Act of 1946, referred to in text,
is act Apr. 30, 1946, ch. 244, 60 Stat. 141, which is classi-
fied principally to subchapters I to IV (§ 1251 et seq.) of
chapter 15 of Title 22, Foreign Relations and Inter-
course. For complete classification of this Act to the
Code, see Short Title note set out under section 1354 of
Title 22 and Tables.
The Philippine Trade Agreement Revision Act of 1955,
referred to in text, is act Aug. 1, 1955, ch. 438, 69 Stat.
413, which is classified generally to subchapter IV–A
(§ 1371 et seq.) of chapter 15 of Title 22. For complete
classification of this Act to the Code, see Short Title
note set out under section 1373 of Title 22 and Tables.
The internal revenue laws of the United States, re-
ferred to in text, are classified generally to Title 26, In-
ternal Revenue Code.
PRIOR PROVISIONS
Provisions similar to those in this section were con-
tained in act Apr. 12, 1900, ch. 191, § 14, 31 Stat. 80, ex-
cept that the words ‘‘which, in view of the provisions of
section three, shall not have force and effect in Porto
Rico’’ were contained in lieu of the proviso. As to sec-
tion 3 of act Apr. 12, 1900, see section 738 of this title
and notes thereunder.
AMENDMENTS
1955—Act Aug. 1, 1955, inserted ‘‘or the Philippine
Trade Agreement Revision Act of 1955’’.
1946—Act Apr. 30, 1946, inserted ‘‘other than those
contained in the Philippine Trade Act of 1946’’.
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 sec-
tion 731a of this title.
EFFECTIVE DATE OF 1955 AMENDMENT
Amendment by act Aug. 1, 1955, effective Jan. 1, 1956,
see section 301(b) of act Aug. 1, 1955, set out as an Effec-
tive Date note under section 1373 of Title 22, Foreign
Relations and Intercourse.
EFFECTIVE DATE OF 1946 AMENDMENT
Amendment by act Apr. 30, 1946, effective on day
after date of its enactment, Apr. 30, 1946, see section 512
of act Apr. 30, 1946, set out as an Effective Date note
under section 1354 of Title 22, Foreign Relations and
Intercourse.
Executive Documents
EX. ORD. NO. 9909. EXEMPTING DISTRICT COURT OF THE
UNITED STATES FOR PUERTO RICO AND THE DEPART-
MENT OF JUSTICE FROM MAKING REPORTS REQUIRED BY
THIS SECTION
Ex. Ord. No. 9909, eff. Dec. 9, 1947, 12 F.R. 8291, pro-
vided:
By virtue of the authority vested in me by section
49b(2) of the Organic Act of Puerto Rico, as amended by
section 6 of the Act of August 5, 1947, Public Law 362,
80th Congress [section 793b of this title], it is hereby or-
dered that the District Court of the United States for
Puerto Rico and the Department of Justice shall be ex-
empt from making the reports to the Coordinator of
Federal Agencies in Puerto Rico which are provided for
in such section.
HARRY S. TRUMAN.
EX. ORD. NO. 10005. ESTABLISHMENT OF PRESIDENT’S AD-
VISORY COMMISSION ON RELATION OF FEDERAL LAWS TO
PUERTO RICO
Ex. Ord. No. 10005, eff. Oct. 5, 1948, 13 F.R. 5854, pro-
vided:
WHEREAS section 9 of the Organic Act of Puerto
Rico, 39 Stat. 954 [this section], provides that ‘‘the stat-
utory laws of the United States not locally inappli-
cable, except as hereinbefore or hereinafter otherwise
provided, shall have the same force and effect in Puerto
Rico as in the United States’’; and
WHEREAS section 49b(3) of the said Act, which was
added by section 6 of the act of August 5, 1947, 61 Stat.
772 [section 793b of this title], provides that ‘‘the Presi-
dent of the United States may, from time to time, after
hearing, promulgate Executive orders expressly except-
ing Puerto Rico from the application of any Federal
law, not expressly declared by Congress to be applica-
ble to Puerto Rico, which is contemplated by section 9
of this act [this section] is inapplicable by reason of
local conditions’’:
NOW, THEREFORE, by virtue of the authority vested
in me by the said Organic Act of Puerto Rico, and as
President of the United States, it is ordered as follows:
1. There is hereby created a commission to be known
as the President’s Advisory Commission on the Rela-
tion of Federal Laws to Puerto Rico, which shall be
composed of nine members to be designated by the
President and to serve without compensation.
2. The Commission shall from time to time make rec-
ommendations to the President concerning the exercise
of his power under section 49b(3) of the Organic Act of
Puerto Rico [section 793b of this title] to exempt Puer-
to Rico from the application of Federal laws. To that
end, the Commission is authorized to examine into, and
to hold hearings on, the inapplicability of Federal laws
to Puerto Rico by reason of local conditions.
3. All executive departments and agencies of the Fed-
eral Government are authorized and directed to cooper-
ate with the Commission in its work and to furnish the
Commission such information as the Commission may
require in the performance of its duties.
4. The Commission shall continue to exist until the
President terminates its existence by Executive order.
HARRY S. TRUMAN.
ADMINISTRATIVE TREATMENT OF PUERTO RICO AS A
STATE
Memorandum of President of the United States, Nov.
30, 1992, 57 F.R. 57093, provided:
Memorandum for the Heads of Executive Depart-
ments and Agencies
Puerto Rico is a self-governing territory of the
United States whose residents have been United States
citizens since 1917 and have fought valorously in five
wars in the defense of our Nation and the liberty of
others.
On July 25, 1952, as a consequence of steps taken by
both the United States Government and the people of
Puerto Rico voting in a referendum, a new constitution
was promulgated establishing the Commonwealth of
Puerto Rico. The Commonwealth structure provides for
self-government in respect of internal affairs and ad-
ministration, subject to relevant portions of the Con-
stitution and the laws of the United States. As long as
Puerto Rico is a territory, however, the will of its peo-
ple
regarding
their
political
status
should
be
ascertained periodically by means of a general right of
referendum or specific referenda sponsored either by
the United States Government or the Legislature of
Puerto Rico.
Page 59
TITLE 48—TERRITORIES AND INSULAR POSSESSIONS
§ 737
Because Puerto Rico’s degree of constitutional self-
government, population, and size set it apart from
other areas also subject to Federal jurisdiction under
Article IV, section 3, clause 2 of the Constitution, I
hereby direct all Federal departments, agencies, and of-
ficials, to the extent consistent with the Constitution
and the laws of the United States, henceforward to
treat Puerto Rico administratively as if it were a
State, except insofar as doing so with respect to an ex-
isting Federal program or activity would increase or
decrease Federal receipts or expenditures, or would se-
riously disrupt the operation of such program or activ-
ity. With respect to a Federal program or activity for
which no fiscal baseline has been established, this
memorandum shall not be construed to require that
such program or activity be conducted in a way that
increases or decreases Federal receipts or expenditures
relative to the level that would obtain if Puerto Rico
were treated other than as a State.
If any matters arise involving the fundamentals of
Puerto Rico’s status, they shall be referred to the Of-
fice of the President.
This guidance shall remain in effect until Federal
legislation is enacted altering the current status of
Puerto Rico in accordance with the freely expressed
wishes of the people of Puerto Rico.
The memorandum for the heads of executive depart-
ments and agencies on this subject, issued July 25, 1961
[26 F.R. 6695], is hereby rescinded.
This memorandum shall be published in the Federal
Register.
GEORGE BUSH.
§ 734a. Extension of industrial alcohol and inter-
nal revenue laws to Puerto Rico
Title III of the National Prohibition Act, as
amended, and all provisions of the internal rev-
enue laws relating to the enforcement thereof,
are extended to and made applicable to Puerto
Rico from and after August 27, 1935. The Insular
Government shall advance to the Treasury of
the United States such funds as may be required
from time to time by the Secretary of the Treas-
ury for the purpose of defraying all expenses in-
curred by the Treasury Department in connec-
tion with the enforcement in Puerto Rico of the
said Title III and regulations promulgated
thereunder. The funds so advanced shall be de-
posited in a separate trust fund in the Treasury
of the United States and shall be available to
the Treasury Department for the purposes of
this section.
(June 26, 1936, ch. 830, title III, § 329(c), 49 Stat.
1957.)
Editorial Notes
REFERENCES IN TEXT
The National Prohibition Act, as amended, referred
to in text, is act Oct. 28, 1919, ch. 85, 41 Stat. 305. Title
III of such Act was classified principally to chapter 3
(§ 71 et seq.) of Title 27, Intoxicating Liquors, and was
omitted from the Code in view of the incorporation of
such provisions in the Internal Revenue Code of 1939,
and subsequently into the Internal Revenue Code of
1986.
CODIFICATION
Provisions similar to those comprising this section
relating to the Virgin Islands are classified to section
1402 of this title.
Section was not enacted as part of the Puerto Rican
Federal Relations Act which comprises this chapter.
§ 735. Repealed. July 3, 1950, ch. 446, § 5(2), 64
Stat. 320
Section, acts Mar. 2, 1917, ch. 145, § 57, 39 Stat. 968;
May 17, 1932, ch. 190, 47 Stat. 158, continued certain
Puerto Rican Laws in force and authorized the legisla-
tive authority to modify or repeal laws. Section 15 of
act Apr. 12, 1900, ch. 191, 31 Stat. 80, formerly cited as
a credit to this section, was not repealed by act July 3,
1950.
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF REPEAL
Repeal effective July 25, 1952, see Effective Date of
Repeal note set out under section 732 of this title.
§ 736. Puerto Rican law modified
So much of the law which was in force at the
time of cession, April 11th, 1899, forbidding the
marriage of priests, ministers, or followers of
any faith because of vows they may have taken,
being paragraph 4, article 83, chapter 3, civil
code, and which was continued by the order of
the secretary of justice of Puerto Rico, dated
March 17, 1899, and promulgated by Major Gen-
eral Guy V. Henry, United States Volunteers, is
repealed and annulled, and all persons lawfully
married in Puerto Rico shall have all the rights
and remedies conferred by law upon parties to
either civil or religious marriages. Paragraph 1,
article 105, section 4, divorce, civil code, and
paragraph 2, section 19, of the order of the min-
ister of justice of Puerto Rico, dated March 17,
1899, and promulgated by Major General Guy V.
Henry, United States Volunteers, are so amend-
ed as to read: ‘‘Adultery on the part of either
the husband or the wife.’’
(Apr. 12, 1900, ch. 191, § 8, 31 Stat. 79; May 17, 1932,
ch. 190, 47 Stat. 158.)
Editorial Notes
CODIFICATION
Section was not enacted as part of the Puerto Rican
Federal Relations Act which comprises this chapter.
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 sec-
tion 731a of this title.
§ 737. Privileges and immunities
The rights, privileges, and immunities of citi-
zens of the United States shall be respected in
Puerto Rico to the same extent as though Puer-
to Rico were a State of the Union and subject to
the provisions of paragraph 1 of section 2 of arti-
cle IV of the Constitution of the United States.
(Mar. 2, 1917, ch. 145, § 2, 39 Stat. 951; Feb. 3, 1921,
ch. 34, § 1, 41 Stat. 1096; Mar. 2, 1934, ch. 37, § 1, 48
Stat. 361; Aug. 5, 1947, ch. 490, § 7, 61 Stat. 772;
July 3, 1950, ch. 446, § 5(1), 64 Stat. 320.)
Editorial Notes
AMENDMENTS
1950—Act July 3, 1950, repealed all of section relating
to bill of rights and restrictions except last paragraph.
1947—Act Aug. 5, 1947, inserted privileges and immu-
nities provisions.
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
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
Stored review status: historical_2024_not_currentness_verified. The source passage cites 22 U.S.C. § 1371. This identifies an authority to review, not proof of applicability.
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.
Source: Supplied U.S. Code snapshot — release unconfirmed · 48 U.S.C. § 734
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