Internal-revenue taxes; levy and collection; discrimination
United States Code
Citation analytics
How this statute sits in the citation network, derived from CiteLaw's graph of published opinions.
Frequently CitedTop 21% most-cited · cited by 13 decisions
13
Citing decisions
3
Courts citing
Citations by decade
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1940s1970s1980s1990s2000s2010s
Courts citing this statute
Most recently cited by10
- 2016Wal-Mart Puerto Rico, Inc. v. Zaragoza-Gomez D.P.R.
- 2012Coors Brewing Co. v. Méndez-Torres 1st Cir.
- 2009Coors Brewing Co. v. Méndez-Torres 1st Cir.
- 2007Asociación Puertorriqueña de Importadores de Cerveza, Inc. v. Estado Libre Asociado P.R.
- 2003United Parcel Service, Inc. v. Flores-Galarza 1st Cir.
- 2002United Parcel Service, Inc. v. Flores-Galarza D.P.R.
- 1992Trailer Marine Transport Corp. v. Rivera Vazquez 1st Cir.
- 1989Venrod Corp. v. Secretary of the Treasury of Puerto Rico D.P.R.
- 1982Carrier Corp. v. Perez 1st Cir.
- 1979United States Brewers Ass'n v. Perez 1st Cir.
Counts reflect decisions in the CiteLaw corpus and may lag very recent opinions.
Text
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. (Source: (Mar. 2, 1917, ch. 145, § 3, 39 Stat. 953; Mar. 4, 1927, ch. 503, § 1, 44 Stat. 1418; Aug. 26, 1937, ch. 831, 50 Stat. 844.))