Article L2573-40 of the French General Code of Local Authorities
I. – The articles L. 2313-1 to L. 2313-2 are applicable to the communes of French Polynesia subject to the adaptations provided for in II. II. – For the application of Article L. 2313-1: 1° 8° is deleted; 2° The words: “in accordance with Articles 1520,1609 bis, 1609 quater, 1609 quinquies C, 1609 nonies A ter, 1609 nonies B and 1609 nonies D of the General Tax Code” are replaced…