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Section 9(b) purports to limit generally the applicability
of section 739, title 48, United States Code, which states that
"The same tariffs, customs, and duties shall be levied, collected
and paid upon all articles imported into Puerto Rico from ports
other than those of the United States which are required by law
to be collected upon articles imported into the United States from
foreign countries. A11 books and pamphlets printed in the English
language shall be admitted into Puerto Rico free of duty when im-
ported from the United States."
Section 9(c) would require that the income from customs duties,
licenses for imports, tariffs and taxes collected in Puerto Rico
be paid into the Treasury of Puerto Rico. Current law requires only
that income from duties and taxes collected in Puerto Rico shall be
paid into the Puerto Rican Treasury. 48 U.S.C. 740. The intent of
the proposed section 9(c) obviously is to require that the import
license fees on petroleum collected in Puerto Rico also be paid
into the Puerto Rican Treasury.
The Administratio: has agreed, however, that only that portion
of the oil import license fees collected in Puerto Rico attributable
to imported oil consumed in Puerto Rico should be covered over to
the Puerto Rican Treasury. If the full amount of the fees were paid
over, Puerto Rico would receive a windfall to the extent that the
fees were not borne by Puerto Rican consumers. Accordingly, the
language "licenses for imports" should be deleted from section 9(c).
It is unclear whether section (c) applies to income taxes.
If so, it would be inconsistent with section 7651(2) (A) of the
Code, which provides that all taxes collected by the Secretary in
Puerto Rico must be paid into the Treasury of the United States.
On this point, section 7809 of the Code is very relevant, since
it provides that collections under the internal revenue laws must
be paid into the United States Treasury unless otherwise provided.
One of the exceptions is under section 7652(a)(3), which provides
that certain collections of internal revenue taxes in Puerto Rico
are to be covered into the Treasury of Puerto Rico, after deduc-
tion of expenses under section 5314(a) (4)
.
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"ocrText": "- 7 -\nSection 9(b) purports to limit generally the applicability\nof section 739, title 48, United States Code, which states that\n\"The same tariffs, customs, and duties shall be levied, collected\nand paid upon all articles imported into Puerto Rico from ports\nother than those of the United States which are required by law\nto be collected upon articles imported into the United States from\nforeign countries. A11 books and pamphlets printed in the English\nlanguage shall be admitted into Puerto Rico free of duty when im-\nported from the United States.\"\nSection 9(c) would require that the income from customs duties,\nlicenses for imports, tariffs and taxes collected in Puerto Rico\nbe paid into the Treasury of Puerto Rico. Current law requires only\nthat income from duties and taxes collected in Puerto Rico shall be\npaid into the Puerto Rican Treasury. 48 U.S.C. 740. The intent of\nthe proposed section 9(c) obviously is to require that the import\nlicense fees on petroleum collected in Puerto Rico also be paid\ninto the Puerto Rican Treasury.\nThe Administratio: has agreed, however, that only that portion\nof the oil import license fees collected in Puerto Rico attributable\nto imported oil consumed in Puerto Rico should be covered over to\nthe Puerto Rican Treasury. If the full amount of the fees were paid\nover, Puerto Rico would receive a windfall to the extent that the\nfees were not borne by Puerto Rican consumers. Accordingly, the\nlanguage \"licenses for imports\" should be deleted from section 9(c).\nIt is unclear whether section (c) applies to income taxes.\nIf so, it would be inconsistent with section 7651(2) (A) of the\nCode, which provides that all taxes collected by the Secretary in\nPuerto Rico must be paid into the Treasury of the United States.\nOn this point, section 7809 of the Code is very relevant, since\nit provides that collections under the internal revenue laws must\nbe paid into the United States Treasury unless otherwise provided.\nOne of the exceptions is under section 7652(a)(3), which provides\nthat certain collections of internal revenue taxes in Puerto Rico\nare to be covered into the Treasury of Puerto Rico, after deduc-\ntion of expenses under section 5314(a) (4)\n."
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