48 U.S.C. § 845
Section 845 · Income tax laws; modification or repeal by legislature
Amended 2 times on record
Applied in 2 court decisions — leading case Rivera v. Buscaglia (1944)
Most recently applied in Rivera v. Buscaglia (December 1944)
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.
Editorial notes U.S. Code · Office of the Law Revision Counsel
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, §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.