Code · STATUTE-COMPILATIONS · Compilation 8183 · Sec. 302.1

Sec. 302.1. PORTO RICO—EXEMPTION FROM INTERNAL-REVENUE TAXES

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## SEC. 302.1 PORTO RICO—EXEMPTION FROM INTERNAL-REVENUE TAXES Articles, goods, wares, or merchandise going into Porto Rico from the United States shall be exempted from the payment of any tax imposed by the internal-revenue laws of the United States. 1This section was incorporated into the Internal Revenue Code of 1989 as section 3361(b). See 26 U.S.C. 7653.

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U.S. Code

Shipments from the United States
§ 7653

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Sec. 302.1

PORTO RICO—EXEMPTION FROM INTERNAL-REVENUE TAXES

U.S.C.§ 7653

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