Title 48 — Territories and Insular PossessionsRelease 119-73not60
§734a Extension of Industrial Alcohol and Internal Revenue Laws to Puerto Rico
Title 48 › Chapter 4— PUERTO RICO › Subchapter I— GENERAL PROVISIONS › § 734a
Summary
Title III of the National Prohibition Act, as amended, and the related tax rules apply in Puerto Rico starting August 27, 1935. Puerto Rico’s government must give the U.S. Treasury money when asked to pay enforcement costs, and that money is kept in a separate trust fund for those costs.
Full Legal Text
Title 48, §734a
Territories and Insular Possessions — Source: USLM XML via OLRC
Title III of the National Prohibition Act, as amended, and all provisions of the internal revenue laws relating to the enforcement thereof, are extended to and made applicable to Puerto Rico from and after August 27, 1935. The Insular Government shall advance to the Treasury of the United States such funds as may be required from time to time by the Secretary of the Treasury for the purpose of defraying all expenses incurred by the Treasury Department in connection with the enforcement in Puerto Rico of the said Title III and regulations promulgated thereunder. The funds so advanced shall be deposited in a separate trust fund in the Treasury of the United States and shall be available to the Treasury Department for the purposes of this section.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
References in Text
The National Prohibition Act, as amended, referred to in text, is act Oct. 28, 1919, ch. 85, 41 Stat. 305. Title III of such Act was classified principally to chapter 3 (§ 71 et seq.) of Title 27, Intoxicating Liquors, and was omitted from the Code in view of the incorporation of such provisions in the Internal Revenue Code of 1939, and subsequently into the Internal Revenue Code of 1986. Codification Provisions similar to those comprising this section relating to the Virgin Islands are classified to section 1402 of this title. Section was not enacted as part of the Puerto Rican Federal Relations Act which comprises this chapter.
Reference
Citations & Metadata
Citation
48 U.S.C. § 734a
Title 48 — Territories and Insular Possessions
Last Updated
Apr 5, 2026
Release point: 119-73not60