Title 48 — Territories and Insular PossessionsRelease 119-73
§741a Internal-revenue taxes; levy and collection; discrimination
Title 48 › Chapter CHAPTER 4— - PUERTO RICO › Subchapter SUBCHAPTER I— - GENERAL PROVISIONS › § 741a
Summary
Puerto Rico's legislature can tax goods and collect those taxes when the items are made, sold, used, or brought into the island, but the tax cannot treat U.S. or foreign goods differently from similar goods made in Puerto Rico. U.S. Customs and Postal officials must help collect those taxes.
Full Legal Text
Title 48, §741a
Territories and Insular Possessions — Source: USLM XML via OLRC
The internal-revenue taxes levied by the Legislature of Puerto Rico in pursuance of the authority granted by this chapter on articles, goods, wares, or merchandise may be levied and collected as such legislature may direct, on the articles subject to said tax, as soon as the same are manufactured, sold, used, or brought into the island: Provided, That no discrimination be made between the articles imported from the United States or foreign countries and similar articles produced or manufactured in Puerto Rico. The officials of the Customs and Postal Services of the United States are directed to assist the appropriate officials of the Puerto Rican government in the collection of these taxes.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
References in Text
This chapter, referred to in text, was in the original “this Act”, meaning act Mar. 2, 1917, ch. 145, 39 Stat. 951, known as the Puerto Rican Federal Relations Act and also popularly known as the Jones Act, which is classified principally to the chapter. For complete classification of this Act to the Code, see
Short Title
note set out under section 731 of this title and Tables. Codification Section is comprised of last part of section 3 of act Mar. 2, 1917, as added by act Mar. 4, 1927. The first two parts are classified to section 741 and 745 of this title.
Amendments
1937—Act Aug. 26, 1937, reenacted section without substantive change.
Reference
Citations & Metadata
Citation
48 U.S.C. § 741a
Title 48 — Territories and Insular Possessions
Last Updated
Apr 6, 2026
Release point: 119-73