48 U.S.C. § 845
Income tax laws; modification or repeal by legislature
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). “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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