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.
Feb. 26, 1926, ch. 2744 Stat. 52May 17, 1932, ch. 19047 Stat. 158(, §§ 261, 1200, , 125; , .)
Editorial Notes
Codification
section 1055 of this titleSimilar provisions of act , which related to the Philippine Islands, were formerly classified to .
Section was not enacted as part of the Puerto Rican Federal Relations Act which comprises this chapter.
Prior Provisions
act June 2, 1924, ch. 234, § 26143 Stat. 294Provisions similar to those in this section were contained in , , prior to repeal by section 1200 of act , to take effect .
Statutory Notes and Related Subsidiaries
Change of Name
section 731a of this title“Puerto Rico” substituted in text for “Porto Rico” pursuant to act , which is classified to .