Fabio
76b8ec33a7
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>
48 lines
1.9 KiB
Markdown
48 lines
1.9 KiB
Markdown
---
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type: "LegalText"
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title: "48 U.S.C. § 845"
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description: "Income tax laws; modification or repeal by legislature"
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jurisdiction: "us"
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corpus: "united_states_code"
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kind: "code_section"
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title_number: 48
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title_name: "TERRITORIES AND INSULAR POSSESSIONS"
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chapter_number: "4"
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chapter_name: "PUERTO RICO"
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section: "845"
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citation: "48 U.S.C. § 845"
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status: "current"
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release_point: "119-100"
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release_date: "2026-06-26"
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source: "official"
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source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc48@119-100.zip"
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source_identifier: "/us/usc/t48/s845"
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source_file: "data/legal/raw/us/code/title-48/usc48.xml"
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source_hash: "44e7159bb603a664a136bbd867e71c10b66518bb81efaf68c3848a693508a655"
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raw_snapshot_hash: "2f9a72ec272e6666d7f55f52cc3186aefc6368ca4cc2b9053a531de2fb9288c2"
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text_hash: "2897bea262d22f14df9f8808eab455e93b1c84c87e1f9c8a53fdc9abae6bc5ce"
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retrieved_at: "2026-07-04"
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confidence: "official"
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tags: ["legal", "us-code"]
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---
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# 48 U.S.C. § 845 - Income tax laws; modification or repeal by legislature
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## Text
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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.
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(Feb. 26, 1926, ch. 27, §§ 261, 1200, 44 Stat. 52, 125; May 17, 1932, ch. 190, 47 Stat. 158.)
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## Notes
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Editorial Notes
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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.
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Prior ProvisionsProvisions 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.
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Statutory Notes and Related Subsidiaries
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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.
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