CHAPTER 2
[Repealed]
Taxes on wages created in TDL 25-32, as amended by TDL 1-1, were allowed under Trust Territory Law, but are now prohibited by the FSM Constitution, as upheld in Youngstrom v. Kosrae, 5 FSM 73. The power to tax income is delegated exclusively to the FSM Congress in Article IX, §2(e) of the FSM Constitution.
Youngstrom v. Kosrae, 5 FSM 73. The power to tax income is delegated exclusively to the FSM Congress in Article IX, §2(e) of the FSM Constitution.