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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. § 734a | Extension of industrial alcohol and internal revenue laws to Puerto Rico | us | united_states_code | code_section | 48 | TERRITORIES AND INSULAR POSSESSIONS | 4 | PUERTO RICO | 734a | 48 U.S.C. § 734a | 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/s734a | data/legal/raw/us/code/title-48/usc48.xml | 59b8be11bddf4298ad8aa5fb1343d1dd93a8dbcf04916f2a42a1a061a1ee86df | 2f9a72ec272e6666d7f55f52cc3186aefc6368ca4cc2b9053a531de2fb9288c2 | fef1bb6cbc0e1316bbe19013ae668cb0211bc4fb03fe90c6a11d615b3966da21 | 2026-07-04 | official |
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48 U.S.C. § 734a - Extension of industrial alcohol and internal revenue laws to Puerto Rico
Text
Title III of the National Prohibition Act, as amended, and all provisions of the internal revenue laws relating to the enforcement thereof, are extended to and made applicable to Puerto Rico from and after August 27, 1935. The Insular Government shall advance to the Treasury of the United States such funds as may be required from time to time by the Secretary of the Treasury for the purpose of defraying all expenses incurred by the Treasury Department in connection with the enforcement in Puerto Rico of the said Title III and regulations promulgated thereunder. The funds so advanced shall be deposited in a separate trust fund in the Treasury of the United States and shall be available to the Treasury Department for the purposes of this section.
(June 26, 1936, ch. 830, title III, § 329(c), 49 Stat. 1957.)
Notes
Editorial Notes
References in TextThe National Prohibition Act, as amended, referred to in text, is act Oct. 28, 1919, ch. 85, 41 Stat. 305. Title III of such Act was classified principally to chapter 3 (§ 71 et seq.) of Title 27, Intoxicating Liquors, and was omitted from the Code in view of the incorporation of such provisions in the Internal Revenue Code of 1939, and subsequently into the Internal Revenue Code of 1986.
Codification Provisions similar to those comprising this section relating to the Virgin Islands are classified to section 1402 of this title. Section was not enacted as part of the Puerto Rican Federal Relations Act which comprises this chapter.