48 U.S.C. § 734 United States Laws Extended to Puerto Rico; Internal Revenue Receipts Covered Into Treasury

• Library: United States Statutes
• Edition: 2023
• Currency: Current through P.L. 118-34 (published on www.congress.gov on 12/26/2023), except for [P. L. 118-31]
• Year: 2023
• Citation: 48 U.S.C. § 734

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 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.

Cite as 48 U.S.C. § 734

Source: 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.

Notes from the Office of Law Revision Counsel

current through 5/22/2023

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 classified principally to subchapters I to IV (§1251 et seq.) of chapter 15 of Title 22, Foreign Relations and Intercourse. 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, referred to in text, are classified generally to Title 26, Internal Revenue Code.

PRIOR PROVISIONS

Provisions similar to those in this section were contained in act Apr. 12, 1900, ch. 191, §14, 31 Stat. 80, except 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 section 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