48 U.S.C. § 734

United States laws extended to Puerto Rico; internal revenue receipts covered into treasury

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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.

Notes of Decisions
Cited in 85 cases (5 in the last 5 years), 1932–2023 · leading case: Franklin California Tax-Free v. Commonwealth of Puerto Rico, 542 B.R. 322 (1st Cir. 2015).
Franklin California Tax-Free v. Commonwealth of Puerto Rico, 542 B.R. 322 (1st Cir. 2015). · cites it 7× “§§ 1 (29), 403(e)(6) (1938); 48 U.S.C. § 734 (1934); Bekins, 304 U.S. at 49 ; accord 11 U.”
Examining Bd. of Engineers, Architects & Surveyors v. Flores De Otero, 426 U.S. 572 (1976). · cites it 2× “" This is now part of the Puerto Rican Federal Relations Act, 48 U. S. C. § 734 . Although appellants contend that, for a variety of reasons, the federal statutes with which we are concerned should not apply to Puerto Rico, they do not argue that these statutes are "locally…”
Vega-Castro v. Commonweatlh of Puer, 214 F.3d 34 (1st Cir. 2000). · cites it 4× “” 48 U.S.C. § 734 . Thus, long before Congress enacted the relevant provision of the FLSA, it had put firmly in place a default rule: statutes of general application would apply equally to Puerto Rico and to the fifty states unless Congress made specific provision for…”
United States v. Vaello Madero, 596 U.S. 159 (2022). · cites it 2× “See 48 U. S. C. §734 ; see, e.g., 26 U. S. C.”
Isaac Camacho v. Autoridad De Telefonos De Puerto Rico, 868 F.2d 482 (1st Cir. 1989). · cites it 3× “” 48 U.S.C. § 734 (emphasis supplied). 3 The rub, as we shall see, lies in the underscored phrase.”
Colon-Marrero v. Conty-Perez, 703 F.3d 134 (1st Cir. 2012). · cites it 4× “The rule derives from 48 U.S.C. § 734 , which provides that federal laws "not locally inapplicable .”
United States v. Maldonado-Burgos, 844 F.3d 339 (1st Cir. 2016). · cites it 2× “(2) The FRA’s savings clause, 48 U.S.C. § 734 , (in the government’s words) “gives rise to a presumption that [a pre-1952] statute continues to apply to Puerto Rico in exactly the same way it did before 1952, unless or until Congress demonstrates the intent to change the…”
United States v. Acosta-Martinez, 252 F.3d 13 (1st Cir. 2001). · cites it 2× “48 U.S.C. § 734 . The district court concluded that the death penalty was “locally *18 inapplicable” to Puerto Rico because the Constitution of Puerto Rico provides at Article II, Section 7 that: The right to life, liberty, and the enjoyment of property is recognized as a…”
United States v. Aquart, 912 F.3d 1 (2d Cir. 2018). “40 The argument in Acosta-Martinez was premised on 48 U.S.C. § 734 , which extends United States laws to Puerto Rico except as "locally inapplicable," rather than the Tenth Amendment, which applies only to the states.”
Puerto Rico Ports Auth. v. Fed. Mar. Comm'n, 531 F.3d 868 (D.C. Cir. 2008). · cites it 2× “2006); see also 48 U.S.C. § 734 . [1] Even where, as here, the State itself is not a named party, sovereign immunity bars suits against an arm of the State.”
Antilles Cement Corp. v. Cemex De Puerto Rico, Inc., 670 F.3d 310 (1st Cir. 2012). “We are also unpersuaded by the appellants’ reliance on 48 U.S.C. § 734 , which states that: “The statutory laws of the United States not locally inapplicable .”
Puerto Rico Dep't of Consum. Affairs v. Isla Petroleum Corp., 485 U.S. 495 (1988). “See 48 U. S. C. § 734 (statutory laws of the United States generally “have the same force and effect in Puerto Rico as in the United States”); Helfeld, How Much of the United States Constitution and Statutes Are Applicable to the Commonwealth of Puerto Rico?, 110 F.”
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