
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 23, 2000]
[Document not affected by Public Laws enacted between
  January 23, 2000 and December 4, 2001]
[CITE: 48USC741a]

 
              TITLE 48--TERRITORIES AND INSULAR POSSESSIONS
 
                         CHAPTER 4--PUERTO RICO
 
                    SUBCHAPTER I--GENERAL PROVISIONS
 
Sec. 741a. Internal-revenue taxes; levy and collection; 
        discrimination
        
    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.

(Mar. 2, 1917, ch. 145, Sec. 3, 39 Stat. 953; Mar. 4, 1927, ch. 503, 
Sec. 1, 44 Stat. 1418; Aug. 26, 1937, ch. 831, 50 Stat. 844.)

                       References in Text

    This chapter, referred to in text, was in the original ``this Act'', 
meaning act Mar. 2, 1917, ch. 145, 39 Stat. 951, as amended, known as 
the Puerto Rican Federal Relations Act and also popularly known as the 
Jones Act, which is classified principally to the chapter. For complete 
classification of this Act to the Code, see Short Title note set out 
under section 731 of this title and Tables.

                          Codification

    Section is comprised of last part of section 3 of act Mar. 2, 1917, 
as added by act Mar. 4, 1927. The first two parts are classified to 
sections 741 and 745 of this title.


                               Amendments

    1937--Act Aug. 26, 1937, reenacted section without substantive 
change.


                            Cross References

    All articles of merchandise of United States manufacture coming into 
Puerto Rico to be entered at port of entry upon payment of tax equal in 
rate and amount to the internal revenue tax imposed in Puerto Rico upon 
like articles of Puerto Rican manufacture, see section 7653 of Title 26, 
Internal Revenue Code.
