I.R.C. § 7653(a) Tax Imposed
I.R.C. § 7653(a)(1) Puerto Rico
All articles of merchandise of United States manufacture coming into Puerto Rico
shall be entered at the port of entry upon payment of a tax equal in rate and amount
to the internal revenue tax imposed in Puerto Rico upon the like articles of Puerto
I.R.C. § 7653(a)(2) Virgin Islands
There shall be imposed in the Virgin Islands upon articles imported from the United
States a tax equal to the internal revenue tax imposed in such islands upon like
articles there manufactured.
I.R.C. § 7653(b) Exemption From Tax Imposed In The United States
Articles, goods, wares, or merchandise going into Puerto Rico, the Virgin Islands,
Guam, and American Samoa from the United States shall be exempted from the payment
of any tax imposed by the internal revenue laws of the United States.
I.R.C. § 7653(c) Drawback Of Tax Paid In The United States
All provisions of law for the allowance of drawback of internal revenue tax on articles
exported from the United States are, so far as applicable, extended to like articles
upon which an internal revenue tax has been paid when shipped from the United States
to Puerto Rico, the Virgin Islands, Guam, or American Samoa.
I.R.C. § 7653(d) Cross Reference
For the disposition of the proceeds of all taxes collected under the internal revenue
laws of the United States on articles produced in Guam and transported into the United
States or its possessions, or consumed in Guam, see the Act of August 1, 1950 (48 U.S.C. 1421h).
(Aug. 16, 1954, ch. 736 68A Stat. 908; June 25, 1959, Pub. L. 86-70, 22(f), 73 Stat. 146; July 12, 1960, Pub. L. 86-624, 18(h), 74 Stat. 416; Oct. 4, 1976, Pub. L. 94-455, title XIX, 1906(a)(56), 90 Stat. 1832.)
The internal revenue laws, referred to in subsecs.
(b) and (d), are classified generally to this title.
The Act of August 1, 1950, referred to in subsec.
(d), is act Aug. 1, 1950, ch. 512, 64 Stat. 384, as amended, known as the Organic Act of Guam, which is classified principally to
chapter 8A (1421 et seq.) of Title 48, Territories and Insular Possessions. For complete
classification of this Act to the Code, see Short Title note set out under section
1421 of Title 48 and Tables.
1976--Subsec. (d). Pub. L. 94-455 struck out “ch. 512, 64 Stat. 392, section 30” after “August 1, 1950”.
1960--Subsec. (d). Pub. L. 86-624 substituted “or its possessions” for “,its possessions or the Territory
1959--Subsec. (d). Pub. L. 86-70 substituted “its possessions or the Territory of Hawaii” for “its
Territories or possessions”.
Effective Date of 1960 Amendment
Amendment by Pub. L. 86-624 effective Aug. 21, 1959, see section 18(k) of Pub. L. 86-624, set out as a note under section 3121 of this title.
Effective Date of 1959 Amendment
Amendment by Pub. L. 86-70 effective Jan. 3, 1959, see section 22(i) of Pub. L. 86-70, set out as a note under section 3121 of this title.
Section Referred to in Other Sections
This section is referred to in section 5003 of this title.