Article L2573-43 of the French General Code of Local Authorities
I. – Articles L. 2331-1 to L. 2331-4 are applicable to the communes of French Polynesia subject to the adaptations provided for in II, III, IV and V. II. – For its application to the communes of French Polynesia, Article L. 2331-1 reads as follows: “Art.L. 2331-1. The tax revenues of the operating section include the proceeds of taxes and duties whose basis of assessment is established and collection takes…