I. – Article L. 2331-11 is applicable to the communes of French Polynesia subject to the provisions of II and III.
II. – For the application of the first paragraph, the words: “local laws and customs” are replaced by the words: “locally applicable provisions”.
III. – For the application of the second paragraph, the words: “as in matters of direct taxation” are replaced by the words: “in accordance with the regulations instituted by French Polynesia”.