48 U.S.C. § 872
Habeas corpus; mandamus; suit to restrain assessment or collection of taxes
The supreme and district courts of Puerto Rico and the respective judges thereof may grant writs of habeas corpus in all cases in which the same are grantable by the judges of the district courts of the United States, and the district courts may grant writs of mandamus in all proper cases.
No suit for the purpose of restraining the assessment or collection of any tax imposed by the laws of Puerto Rico shall be maintained in the United States District Court for the District of Puerto Rico.
Notes of Decisions
Cited in 59
cases (2 in the last 5 years), 1928–2023 · leading case: Hibbs v. Winn, 542 U.S. 88 (2004).
Hibbs v. Winn, 542 U.S. 88 (2004). “Finally, Perez concerned the Butler Act, 48 U.S.C. §872 , a TIA analog applicable to Puerto Rico.”
Coors Brewing Co. v. Mendez-Torres, 678 F.3d 15 (1st Cir. 2012). “Under the Butler Act, 48 U.S.C. § 872 , a close analogue to the Tax Injunction Act (“TIA”), 28 U.”
Coors Brewing Co. v. Méndez-Torres, 562 F.3d 3 (1st Cir. 2009). “” 48 U.S.C. § 872 . In response, the district court abstained and directed the plaintiffs in that action to seek a remedy in state court.”
United Parcel Serv., Inc. v. Flores-Galarza, 318 F.3d 323 (1st Cir. 2003). “Federal Jurisdiction As a threshold issue, the Secretary contends that a provision of the Butler Act, codified at 48 U.S.C. § 872 , 11 deprived the district court of jurisdiction over the action filed by UPS.”
Trailer Marine Transp. Corp. v. Carmen M. Rivera Vazquez, Etc., 977 F.2d 1 (1st Cir. 1992). “Whether or not Puerto Rico is a “state” for this purpose does not matter because the Butler Act, 48 U.S.C. § 872 , independently prohibits the district court from entertaining a suit to restrain collection of “any tax imposed by the laws of Puerto Rico.”
Schneider v. Colegio De Abogados De Puerto Rico, 546 F. Supp. 1251 (D.P.R. 1982). “2d 639 (1971); (5) That the Justices are protected by judicial immunity; (6) That these actions seek to enjoin the collection of taxes, in violation of the Butler Act ( 48 U.S.C. § 872 ). *1257 The Colegio filed a Motion to Dismiss similar to the Justices.”
San Juan Cellular Tel. Co., Etc. v. Pub. Serv. Comm'n of Puerto Rico, 967 F.2d 683 (1st Cir. 1992). “The Butler Act forbids the federal district court from restraining the assessment or collection of any tax imposed by the laws of Puerto Rico, 48 U.S.C. § 872 , unless no “plain, speedy and efficient” remedy is available in the Commonwealth’s courts, 28 U.”
Wal-Mart Puerto Rico, Inc. v. Zaragoza-Gomez, 834 F.3d 110 (1st Cir. 2016). “” 48 U.S.C. § 872 . The parties agree that this jurisdictional bar contains an unstated exception: it presumes that the Commonwealth itself provides a “plain, speedy and efficient” remedy for a taxpayer harmed by the imposition of an unconstitutional tax.”
In Re the Justices of the Supreme Court of Puerto Rico, in Re Colegio De Abogados De Puerto Rico, & Fundacion Colegio De Abogados, 695 F.2d 17 (1st Cir. 1982). “” The Justices argue that the stamp fees at issue are “taxes” within the meaning of the Butler Act.”
Bidart Bros., a California Corp. v. The California Apple Comm'n, 73 F.3d 925 (9th Cir. 1996). “"No suit for the purpose of restraining the assessment or collection of any tax imposed by the laws of .”
Coors Brewing Co. v. MENDEZ-TORRES, 787 F. Supp. 2d 149 (D.P.R. 2011). “) The Secretary filed a motion to dismiss with prejudice on January 29, 2007, alleging that this court lacked subject matter jurisdiction under both the Butler Act, 48 U.S.C. § 872 , and the Tax Injunction Act, 28 U.”
Hawaii Insurers Council v. Lingle, 201 P.3d 564 (Haw. 2008). “The commission appealed, asserting that the district court did not have jurisdiction in light of the federal Tax Injunction Act, which prohibited the “district court from restraining the assessment or collection of any tax imposed by the laws of Puerto Rico, 48 U.S.C. § 872 ,…”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.