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  • Sec.  1391. Repealed.
  • Sec.  1392. Local laws continued; courts.
  • Sec.  1392a to 1393. Repealed.
  • Sec.  1394. Customs duties and internal-revenue taxes.
  • Sec.  1395. Tax laws continued; tax on sugar.
  • Sec.  1396. Duties and taxes covered into Virgin Islands treasury.
  • Sec.  1397. Income tax laws of United States in force; payment of proceeds; levy of surtax on all taxpayers.
  • Sec.  1398 to 1400. Omitted or Repealed.
  • Sec.  1401. Equalization of taxes on real property; declaration of policy.
  • Sec.  1401a. Valuation of real property for assessment; uniformity of rates.
  • Sec.  1401b. Rate of tax in absence of local laws; regulations by President for assessment and collection pending adoption of local laws.
  • Sec.  1401c. Depository.
  • Sec.  1401d. Omitted.
  • Sec.  1401e. Exemptions from taxation; authority of municipalities to alter, amend, or repeal existing laws.
  • Sec.  1401f. Omitted.
  • Sec.  1402. Extension of industrial alcohol and internal revenue laws to Virgin Islands.
  • 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.
  • Sec.  1403a. Expenditure of bond proceeds for public improvements.
  • Sec.  1403b. Bond liability of United States.
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(Last updated November 1, 2001)