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Table of Contents

Chapter 7 - Virgin Islands

Subchapter I - General Provisions


48 USC 1397 - Sec. 1397. Income tax laws of United States in force; payment of proceeds; levy of surtax on all taxpayers

48 USC 1398 - Sec. 1398. Omitted

48 USC 1399 - Sec. 1399. Repealed. Pub. L. 97-357, title III, Sec. 308(b), Oct. 19, 1982, 96 Stat. 1710

48 USC 1400 - Sec. 1400. Repealed. Pub. L. 98-454, title VII, Sec. 709, Oct. 5, 1984, 98 Stat. 1741

48 USC 1401 - Sec. 1401. Equalization of taxes on real property; declaration of policy

48 USC 1401 - Sec. 1401a. Valuation of real property for assessment; uniformity of rates

48 USC 1401 - Sec. 1401b. Rate of tax in absence of local laws; regulations by President for assessment and collection pending adoption of local laws

48 USC 1401 - Sec. 1401c. Depository

48 USC 1401 - Sec. 1401d. Omitted

48 USC 1401 - Sec. 1401e. Exemptions from taxation; authority of municipalities to alter, amend, or repeal existing laws

48 USC 1391 - Sec. 1391. Repealed. Pub. L. 89-554, Sec. 8(a), Sept. 6, 1966, 80 Stat. 643

48 USC 1401 - Sec. 1401f. Omitted

48 USC 1402 - Sec. 1402. Extension of industrial alcohol and internal revenue laws to Virgin Islands

48 USC 1403 - Sec. 1403. Issuance of bonds or other obligations by government or municipalities; use of proceeds; limit on public indebtedness; terms, execution, interest rate, and sale price; taxes

48 USC 1403 - Sec. 1403a. Expenditure of bond proceeds for public improvements

48 USC 1403 - Sec. 1403b. Bond liability of United States

48 USC 1392 - Sec. 1392. Local laws continued; courts

48 USC 1392 - Sec. 1392a. Repealed. Pub. L. 89-554, Sec. 8(a), Sept. 6, 1966, 80 Stat. 650, 654

48 USC 1392 - Sec. 1392b. Repealed. Pub. L. 97-357, title III, Sec. 308(c), Oct. 19, 1982, 96 Stat. 1710

48 USC 1393 - Sec. 1393. Repealed. Pub. L. 97-357, title III, Sec. 308(a), Oct. 19, 1982, 96 Stat. 1710

48 USC 1394 - Sec. 1394. Customs duties and internal-revenue taxes

48 USC 1395 - Sec. 1395. Tax laws continued; tax on sugar

48 USC 1396 - Sec. 1396. Duties and taxes covered into Virgin Islands treasury

Subchapter II - Civil Government


Secs. 1405s to 1405t. Repealed. Pub. L. 89-554, Sec. 8(a), Sept. 6, 1966, 80 Stat. 649, 651, 655

Secs. 1405u to 1405w. Repealed. Pub. L. 97-357, title III, Sec. 307, Oct. 19, 1982, 96 Stat. 1709

48 USC 1405 - Sec. 1405w-1. Omitted

48 USC 1405 - Sec. 1405x. Repealed. Pub. L. 97-357, title III, Sec. 307, Oct. 19, 1982, 96 Stat. 1709

48 USC 1405 - Sec. 1405y. Repealed. Pub. L. 89-554, Sec. 8(a), Sept. 6, 1966, 80 Stat. 649, 650, 654, 657

Secs. 1405z to 1406e. Repealed. Pub. L. 97-357, title III, Sec. 307, Oct. 19, 1982, 96 Stat. 1709

48 USC 1406 - Sec. 1406f. Judicial process; title of criminal prosecutions