48 U.S.C. § 734a

Extension of industrial alcohol and internal revenue laws to Puerto Rico

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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.

Notes of Decisions

Cited in 1 case, 1954–1954 · leading case: Comm'r of Internal Revenue v. Rivera's Est., 214 F.2d 60 (2d Cir. 1954).

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Comm'r of Internal Revenue v. Rivera's Est., 214 F.2d 60 (2d Cir. 1954). “1957 , 48 U.S.C.A. § 734a. This added Section 734a after 48 U.”

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