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U.S. Code as of:
01/19/04
Section 734. United States laws extended to Puerto Rico; internal revenue receipts covered into treasury
The statutory laws of the United States not locally inapplicable,
except as hereinbefore or hereinafter otherwise provided, shall
have the same force and effect in Puerto Rico as in the United
States, except the internal revenue laws other than those contained
in the Philippine Trade Act of 1946 [22 U.S.C. 1251 et seq.] or the
Philippine Trade Agreement Revision Act of 1955 [22 U.S.C. 1371 et
seq.]: Provided, however, That after May 1, 1946, all taxes
collected under the internal revenue laws of the United States on
articles produced in Puerto Rico and transported to the United
States, or consumed in the island shall be covered into the
treasury of Puerto Rico.
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