Title 48 — Territories and Insular PossessionsRelease 119-73
§872 Habeas corpus; mandamus; suit to restrain assessment or collection of taxes
Title 48 › Chapter CHAPTER 4— - PUERTO RICO › Subchapter SUBCHAPTER IV— - THE JUDICIARY › § 872
Summary
Puerto Rico courts can check if someone is being held lawfully and can order government officials to do their jobs, the same as U.S. district courts. You cannot use the U.S. District Court for Puerto Rico to stop the assessment or collection of Puerto Rico taxes.
Full Legal Text
Title 48, §872
Territories and Insular Possessions — Source: USLM XML via OLRC
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.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Codification “United States District Court for the District of Puerto Rico” substituted in text for “District Court of the United States for Puerto Rico” in view of section 132(a) of Title 28, Judiciary and Judicial Procedure, which states that “There shall be in each judicial district a district court which shall be a court of record known as the United States District Court for the district” and section 119 of Title 28 which states that “Puerto Rico constitutes one judicial district”.
Amendments
1927—Act Mar. 4, 1927, added second paragraph.
Statutory Notes and Related Subsidiaries
Change of Name
“Puerto Rico” substituted in text for “Porto Rico” pursuant to act May 17, 1932, which is classified to section 731a of this title.
Reference
Citations & Metadata
Citation
48 U.S.C. § 872
Title 48 — Territories and Insular Possessions
Last Updated
Apr 6, 2026
Release point: 119-73