48 U.S.C. § 845

Income tax laws; modification or repeal by legislature

The Puerto Rican Legislature shall have power by due enactment to amend, alter, modify, or repeal the income tax laws in force in Puerto Rico.

( Feb. 26, 1926, ch. 27 , §§ 261, 1200, 44 Stat. 52 , 125; May 17, 1932, ch. 190 , 47 Stat. 158 .)