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U.S. Code as of:
01/19/04
Section 741a. Internal-revenue taxes; levy and collection; discrimination
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.
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