# TaxCode MCP Intelligence Corpus

> Authoritative statutory and regulatory references for United States Federal Tax Law,
> Puerto Rico Territorial Tax Law (Act 60-2019 and Ley 1-2011), and Georgia State Tax Law (O.C.G.A. Title 48).

## Statutory Catalog

- [26 U.S.C. § 933 (1954) — Income from sources within Puerto Rico](./us/irc_933.md): Title 26 > Subtitle A > Chapter 1 > Subchapter N > Part III > Subpart D > § 933
- [26 U.S.C. § 937 (2004) — Residence and source rules involving possessions](./us/irc_937.md): Title 26 > Subtitle A > Chapter 1 > Subchapter N > Part III > Subpart D > § 937
- [26 U.S.C. § 865 (1986) — Source rules for personal property sales](./us/irc_865.md): Title 26 > Subtitle A > Chapter 1 > Subchapter N > Part I > § 865
- [26 U.S.C. § 957 (1962) — Controlled foreign corporations; United States persons](./us/irc_957.md): Title 26 > Subtitle A > Chapter 1 > Subchapter N > Part III > Subpart F > § 957
- [26 U.S.C. § 1411 (2010) — Imposition of tax on net investment income](./us/irc_1411.md): Title 26 > Subtitle A > Chapter 2A > § 1411
- [26 U.S.C. § 6688 (2004) — Assessable penalties with respect to information required under section 937](./us/irc_6688.md): Title 26 > Subtitle F > Chapter 68 > Subchapter B > § 6688
- [26 CFR § 1.937-1 (2006) — Bona fide residency in a possession](./us/cfr_1_937_1.md): Title 26 > Chapter I > Subchapter A > Part 1 > § 1.937-1
- [26 CFR § 1.937-2 (2006) — Income from sources within a possession](./us/cfr_1_937_2.md): Title 26 > Chapter I > Subchapter A > Part 1 > § 1.937-2
- [26 CFR § 1.937-3 (2006) — Income effectively connected with the conduct of a trade or business in a possession](./us/cfr_1_937_3.md): Title 26 > Chapter I > Subchapter A > Part 1 > § 1.937-3
- [PR CRI Sec. 1010.01 (2011) — Definiciones generales / General Definitions](./pr/cri_1010_01.md): Ley 1-2011 > Subtítulo A > Capítulo 1 > Sección 1010.01
- [PR CRI Sec. 1031.01 (2011) — Ingreso bruto / Gross Income](./pr/cri_1031_01.md): Ley 1-2011 > Subtítulo A > Capítulo 3 > Subcapítulo A > Sección 1031.01
- [PR CRI Sec. 1031.02 (2011) — Exclusiones de ingreso bruto / Exclusions from Gross Income](./pr/cri_1031_02.md): Ley 1-2011 > Subtítulo A > Capítulo 3 > Subcapítulo A > Sección 1031.02
- [PR CRI Sec. 1062.01 (2011) — Retención en el origen sobre pagos por servicios prestados](./pr/cri_1062_01.md): Ley 1-2011 > Subtítulo A > Capítulo 6 > Sección 1062.01
- [Ley 60-2019 Sec. 2021.01 (2019) — Individuos Residentes Inversionistas - Cualificación](./pr/ley60_2021_01.md): Ley 60-2019 > Subtítulo B > Capítulo 2 > Sección 2021.01
- [Ley 60-2019 Sec. 2022.01 (2019) — Exención Contributiva sobre Ganancias de Capital e Intereses](./pr/ley60_2022_01.md): Ley 60-2019 > Subtítulo B > Capítulo 2 > Sección 2022.01
- [Ley 60-2019 Sec. 2031.01 (2019) — Exportación de Servicios y Comercio - Cualificación](./pr/ley60_2031_01.md): Ley 60-2019 > Subtítulo B > Capítulo 3 > Sección 2031.01
- [Ley 60-2019 Sec. 2032.01 (2019) — Tasa Fija Preferencial de 4% sobre Ingreso de Desarrollo](./pr/ley60_2032_01.md): Ley 60-2019 > Subtítulo B > Capítulo 3 > Sección 2032.01
- [Ley 60-2019 Sec. 6070.55 (2019) — Derechos de presentación e informes anuales](./pr/ley60_6070_55.md): Ley 60-2019 > Subtítulo F > Capítulo 7 > Sección 6070.55
- [Act 22-2012 Sec. 3 (2012) — Exención Contributiva sobre Ganancias de Capital (Histórico Ley 22)](./pr/ley22_3_2012.md): Ley 22-2012 > Sección 3
- [O.C.G.A. § 48-7-1 (2024) — Income Tax Definitions / Residency Rules](./ga/ocga_48_7_1.md): O.C.G.A. > Title 48 > Chapter 7 > Article 1 > § 48-7-1
- [O.C.G.A. § 48-7-20 (2024) — Individual Income Tax Rates (2024 Flat Rate: 5.49%)](./ga/ocga_48_7_20_2024.md): O.C.G.A. > Title 48 > Chapter 7 > Article 2 > § 48-7-20 (2024)
- [O.C.G.A. § 48-7-20 (2025) — Individual Income Tax Rates (2025 Flat Rate: 5.39%)](./ga/ocga_48_7_20_2025.md): O.C.G.A. > Title 48 > Chapter 7 > Article 2 > § 48-7-20 (2025)
- [O.C.G.A. § 48-7-20 (2026) — Individual Income Tax Rates (2026 Target Flat Rate: 4.99%)](./ga/ocga_48_7_20.md): O.C.G.A. > Title 48 > Chapter 7 > Article 2 > § 48-7-20 (2026)
- [O.C.G.A. § 48-7-27 (2024) — Computation of Georgia Taxable Net Income](./ga/ocga_48_7_27.md): O.C.G.A. > Title 48 > Chapter 7 > Article 2 > § 48-7-27
- [O.C.G.A. § 48-7-30 (2024) — Taxation of Nonresidents](./ga/ocga_48_7_30.md): O.C.G.A. > Title 48 > Chapter 7 > Article 2 > § 48-7-30
- [Ga. Comp. R. & Regs. r. 560-7-3-.01 (2023) — Residence and Domicile](./ga/gareg_560_7_3__01.md): Ga. Comp. R. & Regs. > Chapter 560-7 > Subject 560-7-3 > Rule 560-7-3-.01
- [Cal. Rev. & Tax Code § 17014 (2024) — Definition of Resident (Non-Temporary Purpose Test)](./ca/rtc_17014.md): Cal. Rev. & Tax Code > Part 10 > Chapter 1 > § 17014
- [Cal. Rev. & Tax Code § 17041 (2024) — Individual Income Tax Rates and Brackets](./ca/rtc_17041.md): Cal. Rev. & Tax Code > Part 10 > Chapter 2 > § 17041
- [Cal. Rev. & Tax Code § 17951 (2024) — Gross Income of Nonresidents and Sourcing](./ca/rtc_17951.md): Cal. Rev. & Tax Code > Part 10 > Chapter 9 > § 17951
- [18 CCR § 17014 (2023) — FTB Residence and Domicile Guidelines](./ca/caccr_17014.md): 18 CCR > Division 3 > Chapter 2.5 > Subchapter 1 > § 17014
- [NY Tax Law § 605(b) (2024) — Resident Individual and Domicile Defined](./ny/nytax_605.md): NY Tax Law > Article 22 > Part I > § 605
- [NY Tax Law § 601 (2024) — Personal Income Tax Rates](./ny/nytax_601.md): NY Tax Law > Article 22 > Part I > § 601
- [20 NYCRR § 105.20 (2024) — Rules for Determining Domicile (5 Primary Factors)](./ny/nycrr_105_20.md): 20 NYCRR > Chapter II > Subchapter A > Part 105 > § 105.20
- [20 NYCRR § 132.18 (2024) — Convenience of the Employer Rule](./ny/nycrr_132_18.md): 20 NYCRR > Chapter II > Subchapter A > Part 132 > § 132.18
- [Fla. Const. Art. VII § 5 (1968) — Constitutional Prohibition of Personal Income Tax](./fl/flconst_art__vii_sec__5.md): Fla. Const. > Article VII > Section 5
- [Fla. Stat. § 222.17 (2024) — Manifesting and Evidencing Domicile in Florida](./fl/flstat_222_17.md): Fla. Stat. > Title XV > Chapter 222 > § 222.17
- [Fla. Stat. § 196.031 (2024) — Exemption of Homesteads](./fl/flstat_196_031.md): Fla. Stat. > Title XIV > Chapter 196 > § 196.031
- [Tex. Const. art. VIII § 24-a (2019) — Constitutional Prohibition of Personal Income Tax](./tx/txconst_art__viii_sec__24_a.md): Tex. Const. > Article VIII > Section 24-a
- [Tex. Tax Code § 171.001 (2024) — Texas Franchise Tax (Entity Level)](./tx/txtax_171_001.md): Tex. Tax Code > Title 2 > Subtitle F > Chapter 171 > § 171.001
- [RCW 82.87.040 (2022) — Tax Imposed on Long-Term Capital Gains](./wa/rcw_82_87_040.md): RCW > Title 82 > Chapter 82.87 > Section 82.87.040
- [RCW 82.87.020 (2022) — Capital Gains Tax Definitions and Resident Sourcing](./wa/rcw_82_87_020.md): RCW > Title 82 > Chapter 82.87 > Section 82.87.020
- [Wash. Const. art. VII § 1 (1889) — Constitutional Uniformity and Prohibition of Net Income Tax](./wa/waconst_art__vii_sec__1.md): Wash. Const. > Article VII > Section 1
- [Mass. Const. amend. art. XLIV (2023) — Fair Share Amendment (4% Millionaires' Surtax)](./ma/maconst_art__xliv.md): Mass. Const. > Amendments > Article XLIV
- [M.G.L. c. 62 § 4 (2024) — Personal Income Tax Rates](./ma/mgl_62_4.md): M.G.L. > Part I > Title IX > Chapter 62 > Section 4
- [M.G.L. c. 62 § 1(f) (2024) — Definition of Resident (Domicile and 183-Day Rule)](./ma/mgl_62_1_f.md): M.G.L. > Part I > Title IX > Chapter 62 > Section 1(f)
- [N.J.S.A. 54A:1-2 (2024) — Definition of Resident Individual](./nj/njsa_54a_1_2.md): N.J.S.A. > Title 54A > Chapter 1 > Section 54A:1-2
- [N.J.S.A. 54A:2-1 (2024) — New Jersey Gross Income Tax Rates](./nj/njsa_54a_2_1.md): N.J.S.A. > Title 54A > Chapter 2 > Section 54A:2-1
- [N.J.A.C. 18:35-5.2 (2023) — Convenience of the Employer Rule (Reciprocal Sourcing)](./nj/njac_18_35_5_2.md): N.J.A.C. > Title 18 > Chapter 35 > Subchapter 5 > Section 18:35-5.2
- [35 ILCS 5/201 (2024) — Illinois Individual Income Tax Rate](./il/ilcs_5_201.md): 35 ILCS 5/ > Article 2 > Section 201
- [35 ILCS 5/1501(a)(20) (2024) — Definition of Resident](./il/ilcs_5_1501_a_20.md): 35 ILCS 5/ > Article 15 > Section 1501(a)(20)
- [35 ILCS 5/301 (2024) — Compensation and Nonresident Income Sourcing](./il/ilcs_5_301.md): 35 ILCS 5/ > Article 3 > Section 301

## Administrative Publications (Hacienda SURI & Georgia DOR)

- **CC RI 26-13** (2026-06-30) — Radicación electrónica obligatoria de planillas de individuos: Instrucciones y requisitos técnicos para la radicación compulsoria a través de SURI de las planillas de contribución sobre ingresos de individuos para el año contributivo 2026.
- **DA 23-04** (2023-08-15) — Tratamiento contributivo de transferencias de propiedad bajo Ley 60: Determinación administrativa sobre exenciones contributivas en la enajenación de activos de capital por parte de inversionistas residentes con decreto bajo Ley 60.
- **DA 21-04** (2021-04-12) — Procedimiento de cumplimiento anual para decretos de individuos: Directrices para la presentación de informes anuales de cumplimiento y comprobantes de donaciones benéficas requeridas por el Código de Incentivos de Puerto Rico.
- **BI 26-02** (2026-01-20) — Ajustes por inflación para el año contributivo 2026: Parámetros de ajuste por costo de vida, escalas de deducción y exenciones personales aplicables a la determinación de la obligación tributaria en Puerto Rico.
- **CC RI 25-12** (2025-11-10) — Guía sobre retención en el origen para corporaciones foráneas: Procedimientos de retención y remisión del impuesto sobre pagos efectuados a corporaciones foráneas no dedicadas a industria o negocio en Puerto Rico.
- **DOR PB IT-2024-01** (2024-04-20) — Georgia Flat Tax Rate and Standard Deduction Adjustments under HB 1023: Guidance from the Georgia Department of Revenue explaining the reduction in the individual income tax rate to 5.49% for tax year 2024 and elimination of graduated brackets.
- **DOR PB IT-2022-02** (2022-05-18) — Georgia Pass-Through Entity Tax (PTET) Guidance under HB 149: Technical guidelines for eligible S corporations and partnerships electing to pay tax at the entity level to mitigate the federal limitation on individual state and local tax (SALT) deductions.