Fabio
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Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
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| LegalText | 48 U.S.C. § 741a | Internal-revenue taxes; levy and collection; discrimination | us | united_states_code | code_section | 48 | TERRITORIES AND INSULAR POSSESSIONS | 4 | PUERTO RICO | 741a | 48 U.S.C. § 741a | 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/s741a | data/legal/raw/us/code/title-48/usc48.xml | 0e66fd3e1540d9bd6ecad8a5847aef946c4eb3d2145a85c770a27f782b27089a | 2f9a72ec272e6666d7f55f52cc3186aefc6368ca4cc2b9053a531de2fb9288c2 | 64bbed5854c38a293f5f2e2a54eefc24b45e8cd59fb7568dd5d90cfe2fc36ed5 | 2026-07-04 | official |
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48 U.S.C. § 741a - Internal-revenue taxes; levy and collection; discrimination
Text
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, § 3, 39 Stat. 953; Mar. 4, 1927, ch. 503, § 1, 44 Stat. 1418; Aug. 26, 1937, ch. 831, 50 Stat. 844.)
Notes
Editorial Notes
References in TextThis chapter, referred to in text, was in the original “this Act”, meaning act Mar. 2, 1917, ch. 145, 39 Stat. 951, 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.
Amendments1937—Act Aug. 26, 1937, reenacted section without substantive change.