Act of June 17, 1930, ch. 497, tit. III, pt. I, sec. 302 (as amended)
PORTO RICO—EXEMPTION FROM INTERNAL-REVENUE TAXES.
SEC. 302. 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.