48 U.S.C. § 872 : US Code - Section 872: Habeas corpus; mandamus; suit to restrain assessment or collection of taxes

Search 48 U.S.C. § 872 : US Code - Section 872: Habeas corpus; mandamus; suit to restrain assessment or collection of taxes

The supreme and district courts of Puerto Rico and the respective
judges thereof may grant writs of habeas corpus in all cases in
which the same are grantable by the judges of the district courts
of the United States, and the district courts may grant writs of
mandamus in all proper cases.
No suit for the purpose of restraining the assessment or
collection of any tax imposed by the laws of Puerto Rico shall be
maintained in the United States District Court for the District of
Puerto Rico.