DRAFT CSC, Title 29.  Tax & Revenue

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.