
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 23, 2000]
[Document not affected by Public Laws enacted between
  January 23, 2000 and December 4, 2001]
[CITE: 48USC845]

 
              TITLE 48--TERRITORIES AND INSULAR POSSESSIONS
 
                         CHAPTER 4--PUERTO RICO
 
                     SUBCHAPTER III--THE LEGISLATURE
 
Sec. 845. Income tax laws; modification or repeal by legislature

    The Puerto Rican Legislature shall have power by due enactment to 
amend, alter, modify, or repeal the income tax laws in force in Puerto 
Rico.

(Feb. 26, 1926, ch. 27, Secs. 261, 1200, 44 Stat. 52, 125; May 17, 1932, 
ch. 190, 47 Stat. 158.)

                          Codification

    Similar provisions of act Feb. 26, 1926, which related to the 
Philippine Islands, were formerly classified to section 1055 of this 
title.
    Section was not enacted as part of the Puerto Rican Federal 
Relations Act which comprises this chapter.


                            Prior Provisions

    Provisions similar to those in this section were contained in act 
June 2, 1924, ch. 234, Sec. 261, 43 Stat. 294, prior to repeal by 
section 1200 of act Feb. 26, 1926, to take effect Jan. 1, 1925.

                         Change of Name

    ``Puerto Rico'' substituted in text for ``Porto Rico'' pursuant to 
act May 17, 1932, which is classified to section 731a of this title.
