48 U.S.C. § 845

Income tax laws; modification or repeal by legislature

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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.

Notes of Decisions
Cited in 2 cases, 1931–1944 · leading case: Domenech v. Havemeyer, 49 F.2d 849 (1st Cir. 1931).
Domenech v. Havemeyer, 49 F.2d 849 (1st Cir. 1931). · cites it 2× “1623, § 845), is found the same provision giving the Porto Rican Legislature authority to amend, alter, ' modify or repeal the income tax laws in force in Porto Rico.”
Rivera v. Buscaglia, 146 F.2d 461 (1st Cir. 1944). “Code, 48 U.S.C.A. § 845 , still carries the provision: “The Porto Rican Legislature shall have power by due enactment to amend, alter, modify, or repeal the income tax laws in force in Porto Rico.”
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