republic-os/legal/us/code/title-48/chapter-4/section-734.md

type, title, description, jurisdiction, corpus, kind, title_number, title_name, chapter_number, chapter_name, section, citation, status, release_point, release_date, source, source_url, source_identifier, source_file, source_hash, raw_snapshot_hash, text_hash, retrieved_at, confidence, tags

type	title	description	jurisdiction	corpus	kind	title_number	title_name	chapter_number	chapter_name	section	citation	status	release_point	release_date	source	source_url	source_identifier	source_file	source_hash	raw_snapshot_hash	text_hash	retrieved_at	confidence	tags
LegalText	48 U.S.C. § 734	United States laws extended to Puerto Rico; internal revenue receipts covered into treasury	us	united_states_code	code_section	48	TERRITORIES AND INSULAR POSSESSIONS	4	PUERTO RICO	734	48 U.S.C. § 734	current	119-100	2026-06-26	official	https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc48@119-100.zip	/us/usc/t48/s734	data/legal/raw/us/code/title-48/usc48.xml	3e9b40297a5e92301ee87eb0b5f6538c470fcd13d744ff8fa187cc7982db24df	2f9a72ec272e6666d7f55f52cc3186aefc6368ca4cc2b9053a531de2fb9288c2	2e33e04fe49f0dbfef96ebf4bdb4ea3f26e7754ee28c18a932fc8eff778a1870	2026-07-04	official	legal us-code

48 U.S.C. § 734 - United States laws extended to Puerto Rico; internal revenue receipts covered into treasury

Text

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.

(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

Editorial Notes

References in TextThe 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 ProvisionsProvisions 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.

Amendments1955—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 “Puerto Rico” substituted in text for “Porto Rico” pursuant to act May 17, 1932, which is classified to section 731a of this title.

Effective Date of 1955 AmendmentAmendment by act Aug. 1, 1955, effective Jan. 1, 1956, see section 301(b) of act Aug. 1, 1955, set out as an Effective Date note under section 1373 of Title 22, Foreign Relations and Intercourse.

Effective Date of 1946 AmendmentAmendment by act Apr. 30, 1946, effective on day after date of its enactment, Apr. 30, 1946, see section 512 of act Apr. 30, 1946, set out as an Effective Date note under section 1354 of Title 22, Foreign Relations and Intercourse.

Executive Documents

Ex. Ord. No. 9909. Exempting District Court of the United States for Puerto Rico and the Department of Justice From Making Reports Required by This Section Ex. Ord. No. 9909, eff. Dec. 9, 1947, 12 F.R. 8291, provided: By virtue of the authority vested in me by section 49b(2) of the Organic Act of Puerto Rico, as amended by section 6 of the Act of August 5, 1947, Public Law 362, 80th Congress [section 793b of this title], it is hereby ordered that the District Court of the United States for Puerto Rico and the Department of Justice shall be exempt from making the reports to the Coordinator of Federal Agencies in Puerto Rico which are provided for in such section. Harry S. Truman.

Ex. Ord. No. 10005. Establishment of President’s Advisory Commission on Relation of Federal Laws to Puerto Rico Ex. Ord. No. 10005, eff. Oct. 5, 1948, 13 F.R. 5854, provided: WHEREAS section 9 of the Organic Act of Puerto Rico, 39 Stat. 954 [this section], provides that “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”; and WHEREAS section 49b(3) of the said Act, which was added by section 6 of the act of August 5, 1947, 61 Stat. 772 [section 793b of this title], provides that “the President of the United States may, from time to time, after hearing, promulgate Executive orders expressly excepting Puerto Rico from the application of any Federal law, not expressly declared by Congress to be applicable to Puerto Rico, which is contemplated by section 9 of this act [this section] is inapplicable by reason of local conditions”: NOW, THEREFORE, by virtue of the authority vested in me by the said Organic Act of Puerto Rico, and as President of the United States, it is ordered as follows: 1. There is hereby created a commission to be known as the President’s Advisory Commission on the Relation of Federal Laws to Puerto Rico, which shall be composed of nine members to be designated by the President and to serve without compensation. 2. The Commission shall from time to time make recommendations to the President concerning the exercise of his power under section 49b(3) of the Organic Act of Puerto Rico [section 793b of this title] to exempt Puerto Rico from the application of Federal laws. To that end, the Commission is authorized to examine into, and to hold hearings on, the inapplicability of Federal laws to Puerto Rico by reason of local conditions. 3. All executive departments and agencies of the Federal Government are authorized and directed to cooperate with the Commission in its work and to furnish the Commission such information as the Commission may require in the performance of its duties. 4. The Commission shall continue to exist until the President terminates its existence by Executive order. Harry S. Truman.

Administrative Treatment of Puerto Rico as a State Memorandum of President of the United States, Nov. 30, 1992, 57 F.R. 57093, provided: Memorandum for the Heads of Executive Departments and Agencies Puerto Rico is a self-governing territory of the United States whose residents have been United States citizens since 1917 and have fought valorously in five wars in the defense of our Nation and the liberty of others. On July 25, 1952, as a consequence of steps taken by both the United States Government and the people of Puerto Rico voting in a referendum, a new constitution was promulgated establishing the Commonwealth of Puerto Rico. The Commonwealth structure provides for self-government in respect of internal affairs and administration, subject to relevant portions of the Constitution and the laws of the United States. As long as Puerto Rico is a territory, however, the will of its people regarding their political status should be ascertained periodically by means of a general right of referendum or specific referenda sponsored either by the United States Government or the Legislature of Puerto Rico. Because Puerto Rico’s degree of constitutional self-government, population, and size set it apart from other areas also subject to Federal jurisdiction under Article IV, section 3, clause 2 of the Constitution, I hereby direct all Federal departments, agencies, and officials, to the extent consistent with the Constitution and the laws of the United States, henceforward to treat Puerto Rico administratively as if it were a State, except insofar as doing so with respect to an existing Federal program or activity would increase or decrease Federal receipts or expenditures, or would seriously disrupt the operation of such program or activity. With respect to a Federal program or activity for which no fiscal baseline has been established, this memorandum shall not be construed to require that such program or activity be conducted in a way that increases or decreases Federal receipts or expenditures relative to the level that would obtain if Puerto Rico were treated other than as a State. If any matters arise involving the fundamentals of Puerto Rico’s status, they shall be referred to the Office of the President. This guidance shall remain in effect until Federal legislation is enacted altering the current status of Puerto Rico in accordance with the freely expressed wishes of the people of Puerto Rico. The memorandum for the heads of executive departments and agencies on this subject, issued July 25, 1961 [26 F.R. 6695], is hereby rescinded. This memorandum shall be published in the Federal Register. George Bush.