
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC7653]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
       CHAPTER 78--DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE
 
                        Subchapter D--Possessions
 
Sec. 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).

(Aug. 16, 1954, ch. 736 68A Stat. 908; Pub. L. 86-70, Sec. 22(f), June 
25, 1959, 73 Stat. 146; Pub. L. 86-624, Sec. 18(h), July 12, 1960, 74 
Stat. 416; Pub. L. 94-455, title XIX, Sec. 1906(a)(56), Oct. 4, 1976, 90 
Stat. 1832.)

                       References in Text

    Act of August 1, 1950, referred to in subsec. (d), is act Aug. 1, 
1950, ch. 512, 64 Stat. 384, as amended, known as the Organic Act of 
Guam, which is classified principally to chapter 8A (Sec. 1421 et seq.) 
of Title 48, Territories and Insular Possessions. For complete 
classification of this Act to the Code, see Short Title note set out 
under section 1421 of Title 48 and Tables.


                               Amendments

    1976--Subsec. (d). Pub. L. 94-455 struck out ``ch. 512, 64 Stat. 
392, section 30'' after ``August 1, 1950''.
    1960--Subsec. (d). Pub. L. 86-624 substituted ``or its possessions'' 
for ``, its possessions or the Territory of Hawaii''.
    1959--Subsec. (d). Pub. L. 86-70 substituted ``its possessions or 
the Territory of Hawaii'' for ``its Territories or possessions''.


                    Effective Date of 1960 Amendment

    Amendment by Pub. L. 86-624 effective Aug. 21, 1959, see section 
18(k) of Pub. L. 86-624, set out as a note under section 3121 of this 
title.


                    Effective Date of 1959 Amendment

    Amendment by Pub. L. 86-70 effective Jan. 3, 1959, see section 22(i) 
of Pub. L. 86-70, set out as a note under section 3121 of this title.

                  Section Referred to in Other Sections

    This section is referred to in section 5003 of this title.
