
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document affected by Public Law 106-200 Section 602(b),]
[Document affected by Public Law 106-200 Section 602(a)]
[Document affected by Public Law 106-200 Section 602(d)]
[CITE: 26USC7652]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
       CHAPTER 78--DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE
 
                        Subchapter D--Possessions
 
Sec. 7652. Shipments to the United States


(a) Puerto Rico

                           (1) Rate of tax

        Except as provided in section 5314, articles of merchandise of 
    Puerto Rican manufacture coming into the United States and withdrawn 
    for consumption or sale shall be subject to a tax equal to the 
    internal revenue tax imposed in the United States upon the like 
    articles of merchandise of domestic manufacture.

                         (2) Payment of tax

        The Secretary shall by regulations prescribe the mode and time 
    for payment and collection of the tax described in paragraph (1), 
    including any discretionary method described in section 6302(b) and 
    (c). Such regulations shall authorize the payment of such tax before 
    shipment from Puerto Rico, and the provisions of section 7651(2)(B) 
    shall be applicable to the payment and collection of such tax in 
    Puerto Rico.

             (3) Deposit of internal revenue collections

        All taxes collected under the internal revenue laws of the 
    United States on articles produced in Puerto Rico and transported to 
    the United States (less the estimated amount necessary for payment 
    of refunds and drawbacks), or consumed in the island, shall be 
    covered into the treasury of Puerto Rico.

(b) Virgin Islands

               (1) Taxes imposed in the United States

        Except as provided in section 5314, there shall be imposed in 
    the United States, upon articles coming into the United States from 
    the Virgin Islands, a tax equal to the internal revenue tax imposed 
    in the United States upon like articles of domestic manufacture.

        (2) Exemption from tax imposed in the Virgin Islands

        Such articles shipped from such islands to the United States 
    shall be exempt from the payment of any tax imposed by the internal 
    revenue laws of such islands.

           (3) Disposition of internal revenue collections

        The Secretary shall determine the amount of all taxes imposed 
    by, and collected under the internal revenue laws of the United 
    States on articles produced in the Virgin Islands and transported to 
    the United States. The amount so determined less 1 percent and less 
    the estimated amount of refunds or credits shall be subject to 
    disposition as follows:
            (A) The payment of an estimated amount shall be made to the 
        government of the Virgin Islands before the commencement of each 
        fiscal year as set forth in section 4(c)(2) of the Act entitled 
        ``An Act to authorize appropriations for certain insular areas 
        of the United States, and for other purposes'', approved August 
        18, 1978 (48 U.S.C. 1645), as in effect on the date of the 
        enactment of the Trade and Development Act of 2000. The payment 
        so made shall constitute a separate fund in the treasury of the 
        Virgin Islands and may be expended as the legislature may 
        determine.
            (B) Any amounts remaining shall be deposited in the Treasury 
        of the United States as miscellaneous receipts.

    If at the end of any fiscal year the total of the Federal 
    contribution made under subparagraph (A) with respect to the four 
    calendar quarters immediately preceding the beginning of that fiscal 
    year has not been obligated or expended for an approved purpose, the 
    balance shall continue available for expenditure during any 
    succeeding fiscal year, but only for emergency relief purposes and 
    essential public projects. The aggregate amount of moneys available 
    for expenditure for emergency relief purposes and essential public 
    projects only shall not exceed the sum of $5,000,000 at the end of 
    any fiscal year. Any unobligated or unexpended balance of the 
    Federal contribution remaining at the end of a fiscal year which 
    would cause the moneys available for emergency relief purposes and 
    essential public projects only to exceed the sum of $5,000,000 shall 
    thereupon be transferred and paid over to the Treasury of the United 
    States as miscellaneous receipts.

(c) Articles containing distilled spirits

    For purposes of subsections (a)(3) and (b)(3), any article 
containing distilled spirits shall in no event be treated as produced in 
Puerto Rico or the Virgin Islands unless at least 92 percent of the 
alcoholic content in such article is attributable to rum.

(d) Articles other than articles containing distilled spirits

    For purposes of subsections (a)(3) and (b)(3)--

             (1) Value added requirement for Puerto Rico

        Any article, other than an article containing distilled spirits, 
    shall in no event be treated as produced in Puerto Rico unless the 
    sum of--
            (A) the cost or value of the materials produced in Puerto 
        Rico, plus
            (B) the direct costs of processing operations performed in 
        Puerto Rico,

    equals or exceeds 50 percent of the value of such article as of the 
    time it is brought into the United States.

           (2) Prohibition of Federal excise tax subsidies

        (A) In general

            No amount shall be transferred under subsection (a)(3) or 
        (b)(3) in respect of taxes imposed on any article, other than an 
        article containing distilled spirits, if the Secretary 
        determines that a Federal excise tax subsidy was provided by 
        Puerto Rico or the Virgin Islands (as the case may be) with 
        respect to such article.

        (B) Federal excise tax subsidy

            For purposes of this paragraph, the term ``Federal excise 
        tax subsidy'' means any subsidy--
                (i) of a kind different from, or
                (ii) in an amount per value or volume of production 
            greater than,
        the subsidy which Puerto Rico or the Virgin Islands offers 
        generally to industries producing articles not subject to 
        Federal excise taxes.

              (3) Direct costs of processing operations

        For purposes of this subsection, the term ``direct cost of 
    processing operations'' has the same meaning as when used in section 
    213 of the Caribbean Basin Economic Recovery Act.

(e) Shipments of rum to the United States

     (1) Excise taxes on rum covered into treasuries of Puerto 
                           Rico and Virgin Islands

        All taxes collected under section 5001(a)(1) on rum imported 
    into the United States (less the estimated amount necessary for 
    payment of refunds and drawbacks) shall be covered into the 
    treasuries of Puerto Rico and the Virgin Islands.

                  (2) Secretary prescribes formula

        The Secretary shall, from time to time, prescribe by regulation 
    a formula for the division of such tax collections between Puerto 
    Rico and the Virgin Islands and the timing and methods for 
    transferring such tax collections.

                           (3) Rum defined

        For purposes of this subsection, the term ``rum'' means any 
    article classified under subheading 2208.40.00 of the Harmonized 
    Tariff Schedule of the United States (19 U.S.C. 1202).

            (4) Coordination with subsections (a) and (b)

        Paragraph (1) shall not apply with respect to any rum subject to 
    tax under subsection (a) or (b).

(f) Limitation on cover over of tax on distilled spirits

    For purposes of this section, with respect to taxes imposed under 
section 5001 or this section on distilled spirits, the amount covered 
into the treasuries of Puerto Rico and the Virgin Islands shall not 
exceed the lesser of the rate of--
        (1) $10.50 ($13.25 in the case of distilled spirits brought into 
    the United States after June 30, 1999, and before January 1, 2002), 
    or
        (2) the tax imposed under section 5001(a)(1), on each proof 
    gallon.

(g) Drawback for medicinal alcohol, etc.

    In the case of medicines, medicinal preparations, food products, 
flavors, flavoring extracts, or perfume containing distilled spirits, 
which are unfit for beverage purposes and which are brought into the 
United States from Puerto Rico or the Virgin Islands--
        (1) subpart F of part II of subchapter A of chapter 51 shall be 
    applied as if--
            (A) the use and tax determination described in section 
        5131(a) had occurred in the United States by a United States 
        person at the time the article is brought into the United 
        States, and
            (B) the rate of tax were the rate applicable under 
        subsection (f) of this section, and

        (2) no amount shall be covered into the treasuries of Puerto 
    Rico or the Virgin Islands.

(h) Manner of cover over of tax must be derived from this title

    No amount shall be covered into the treasury of Puerto Rico or the 
Virgin Islands with respect to taxes for which cover over is provided 
under this section unless made in the manner specified in this section 
without regard to--
        (1) any provision of law which is not contained in this title or 
    in a revenue Act; and
        (2) whether such provision of law is a subsequently enacted 
    provision or directly or indirectly seeks to waive the application 
    of this subsection.

(Aug. 16, 1954, ch. 736, 68A Stat. 907; Pub. L. 85-859, title II, 
Sec. 204(17), (18), Sept. 2, 1958, 72 Stat. 1430; Pub. L. 89-44, title 
VIII, Sec. 808(b)(3), June 21, 1965, 79 Stat. 164; Pub. L. 94-202, 
Sec. 10(a), Jan. 2, 1976, 89 Stat. 1141; Pub. L. 94-455, title XIX, 
Sec. 1906(a)(55), (b) (13)(A), Oct. 4, 1976, 90 Stat. 1832, 1834; Pub. 
L. 98-67, title II, Sec. 221(a), Aug. 5, 1983, 97 Stat. 395; Pub. L. 98-
213, Sec. 5(c), Dec. 8, 1983, 97 Stat. 1460; Pub. L. 98-369, div. B, 
title VI, Secs. 2681(a), 2682(a), July 18, 1984, 98 Stat. 1172, 1174; 
Pub. L. 99-514, title XVIII, Sec. 1879(i)(1), Oct. 22, 1986, 100 Stat. 
2907; Pub. L. 100-418, title I, Sec. 1214(p)(1), Aug. 23, 1988, 102 
Stat. 1159; Pub. L. 103-66, title XIII, Sec. 13227(e), Aug. 10, 1993, 
107 Stat. 494; Pub. L. 103-465, title I, Sec. 136(b), Dec. 8, 1994, 108 
Stat. 4841; Pub. L. 106-170, title V, Sec. 512(a), Dec. 17, 1999, 113 
Stat. 1924; Pub. L. 106-200, title VI, Sec. 602(b), (c), May 18, 2000, 
114 Stat. 305, 306.)

                       References in Text

    The date of the enactment of the Trade and Development Act of 2000, 
referred to in subsec. (b)(3)(A), is the date of enactment of Pub. L. 
106-200, which was approved May 18, 2000.
    Section 213 of the Caribbean Basin Economic Recovery Act, referred 
to in subsec. (d)(3), is classified to section 2703 of Title 19, Customs 
Duties.
    The Harmonized Tariff Schedule of the United States (19 U.S.C. 
1202), referred to in subsec. (e)(3), is not set out in the Code. See 
Publication of Harmonized Tariff Schedule note set out under section 
1202 of Title 19.


                               Amendments

    2000--Subsec. (b)(3). Pub. L. 106-200, Sec. 602(b), amended 
generally par. (3) heading and text of par. (3) introductory provisions 
and subpar. (A). Prior to amendment, text of par. (3) introductory 
provisions and subpar. (A) read as follows: ``Beginning with the 
calendar quarter ending September 30, 1975, and quarterly thereafter, 
the Secretary shall determine the amount of all taxes imposed by, and 
collected during the quarter under, the internal revenue laws of the 
United States on articles produced in the Virgin Islands and transported 
to the United States. The amount so determined less 1 percent and less 
the estimated amount of refunds or credits shall be subject to 
disposition as follows:
        ``(A) There shall be transferred and paid over, as soon as 
    practicable after the close of the quarter, to the Government of the 
    Virgin Islands from the amounts so determined a sum equal to the 
    total amount of the revenue collected by the Government of the 
    Virgin Islands during the quarter, as certified by the Government 
    Comptroller of the Virgin Islands. The moneys so transferred and 
    paid over shall constitute a separate fund in the treasury of the 
    Virgin Islands and may be expended as the legislature may 
    determine.''
    Subsec. (h). Pub. L. 106-200, Sec. 602(c), added subsec. (h).
    1999--Subsec. (f)(1). Pub. L. 106-170 amended par. (1) generally. 
Prior to amendment, par. (1) read as follows: ``$10.50 ($11.30 in the 
case of distilled spirits brought into the United States during the 5-
year period beginning on October 1, 1993), or.''
    1994--Subsec. (g). Pub. L. 103-465 substituted ``flavoring extracts, 
or perfume'' for ``or flavoring extracts'' in introductory provisions.
    1993--Subsec. (f)(1). Pub. L. 103-66 amended par. (1) generally, 
substituting present provisions for ``$10.50, or''.
    1988--Subsec. (e)(3). Pub. L. 100-418 substituted ``subheading 
2208.40.00 of the Harmonized Tariff Schedule of the United States'' for 
``item 169.13 or 169.14 of the Tariff Schedules of the United States''.
    1986--Subsec. (g). Pub. L. 99-514 added subsec. (g).
    1984--Subsecs. (c)-(e). Pub. L. 98-369, Sec. 2681(a), added subsecs. 
(c) and (d) and redesignated former subsec. (c) as (e).
    Subsec. (f). Pub. L. 98-369, Sec. 2682(a), added subsec. (f).
    1983--Subsec. (b)(3). Pub. L. 98-213, Sec. 5(c), amended language of 
Pub. L. 94-455, Sec. 1906(a)(55). See 1976 Amendment note below.
    Subsec. (c). Pub. L. 98-67 added subsec. (c).
    1976--Subsec. (a)(2). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck 
out ``or his delegate'' after ``Secretary''.
    Subsec. (b)(3). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out ``or 
his delegate'' after ``Secretary'' in provisions following subpar. (B).
    Pub. L. 94-455, Sec. 1906(a)(55)(B), as amended by Pub. L. 98-213, 
Sec. 5(c)(1), substituted ``emergency relief purposes and essential 
public projects'' for ``emergency relief purposes and essential public 
projects, with the prior approval of the President or his designated 
representative'' in provisions following subpar. (B). Prior to amendment 
by Pub. L. 98-213, the latter phrase had been substituted for ``approved 
emergency relief purposes and essential public projects as provided in 
subparagraph (B)''.
    Pub. L. 94-455, Sec. 1906(a)(55)(C), struck out ``including payments 
under subparagraph (B)'' after ``public projects only'' in provisions 
following subpar. (B).
    Subsec. (b)(3)(A). Pub. L. 94-455, Sec. 1906(a)(55)(D), as added by 
Pub. L. 98-213, Sec. 5(c)(2), struck out proviso after ``determine'' 
requiring approval of the President or his designated representative 
before such moneys may be obligated or expended.
    Subsec. (b)(3)(B), (C). Pub. L. 94-455, Sec. 1906(a)(55)(A), 
redesignated subpar. (C) as (B). Former subpar. (B) relating to 
disposition of internal revenue collections in Virgin Islands for fiscal 
years ending June 30, 1955 and 1956 was struck out.
    Pub. L. 94-202 substituted ``calendar quarter ending September 30, 
1975, and quarterly'' for ``fiscal year ending June 30, 1954, and 
annually'' and ``quarter'' for ``fiscal year'' in provisions preceding 
subpar. (A), substituted ``paid over, as soon as practicable after the 
close of the quarter,'' for ``paid over'' and ``quarter'' for ``fiscal 
year'' in subpar. (A), and substituted ``with respect to the four 
calendar quarters immediately preceding the beginning'' for ``at the 
beginning'' in provisions following subpar. (C).
    1965--Subsec. (a)(3). Pub. L. 89-44 inserted ``(less the estimated 
amount necessary for payment of refunds and drawbacks)'' after 
``transported to the United States''.
    1958--Subsec. (a)(1). Pub. L. 85-859, Sec. 204(17), substituted 
``section 5314'' for ``section 5318''.
    Subsec. (b)(1). Pub. L. 85-859, Sec. 204(18), substituted ``section 
5314'' for ``section 5318''.


                    Effective Date of 2000 Amendment

    Pub. L. 106-200, title VI, Sec. 602(d), May 18, 2000, 114 Stat. 306, 
provided that: ``The amendments made by this section [amending this 
section and provisions set out as a note under this section] shall apply 
with respect to transfers or payments made after the date of the 
enactment of this Act [May 18, 2000].''


                    Effective Date of 1999 Amendment

    Pub. L. 106-170, title V, Sec. 512(c), Dec. 17, 1999, 113 Stat. 
1925, provided that: ``The amendment made by subsection (a) [amending 
this section] shall take effect on July 1, 1999.''


                    Effective Date of 1994 Amendment

    Amendment by Pub. L. 103-465 effective Jan. 1, 1995, see section 
136(d) of Pub. L. 103-465, set out as a note under section 5001 of this 
title.


                    Effective Date of 1993 Amendment

    Amendment by Pub. L. 103-66 effective Oct. 1, 1993, see section 
13227(f) of Pub. L. 103-66, set out as a note under section 56 of this 
title.


                    Effective Date of 1988 Amendment

    Amendment by Pub. L. 100-418 effective Jan. 1, 1989, and applicable 
with respect to articles entered on or after such date, see section 
1217(b)(1) of Pub. L. 100-418, set out as an Effective Date note under 
section 3001 of Title 19, Customs Duties.


                    Effective Date of 1986 Amendment

    Section 1879(i)(2) of Pub. L. 99-514 provided that: ``The amendment 
made by paragraph (1) [amending this section] shall apply to articles 
brought into the United States after the date of the enactment of this 
Act [Oct. 22, 1986].''


                    Effective Date of 1984 Amendment

    Section 2681(b) of Pub. L. 98-369, as amended by Pub. L. 99-514, 
Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
    ``(1) In general.--Except as provided in paragraph (2), the 
amendments made by subsection (a) [amending this section] shall apply 
with respect to articles brought into the United States on or after 
March 1, 1984.
    ``(2) Exception for puerto rico for periods before january 1, 
1985.--
        ``(A) In general.--Subject to the limitations of subparagraphs 
    (B) and (C), the amendments made by subsection (a) [amending this 
    section] shall not apply with respect to articles containing 
    distilled spirits brought into the United States from Puerto Rico 
    after February 29, 1984, and before January 1, 1985.
        ``(B) $130,000,000 limitation.--In the case of such articles 
    brought into the United States after February 29, 1984, and before 
    July 1, 1984, the aggregate amount payable to Puerto Rico by reason 
    of subparagraph (A) shall not exceed the excess of--
            ``(i) $130,000,000, over
            ``(ii) the aggregate amount payable to Puerto Rico under 
        section 7652(a) of the Internal Revenue Code of 1986 [formerly 
        I.R.C. 1954] with respect to such articles which were brought 
        into the United States after June 30, 1983, and before March 1, 
        1984, and which would not meet the requirements of section 
        7652(c) of such Code.
        ``(C) $75,000,000 limitation.--The aggregate amount payable to 
    Puerto Rico by reason of subparagraph (A) shall not exceed 
    $75,000,000 in the case of articles--
            ``(i) brought into the United States after June 30, 1984, 
        and before January 1, 1985,
            ``(ii) which would not meet the requirements of section 
        7652(c) of such Code,
            ``(iii) which have been redistilled in Puerto Rico, and
            ``(iv) which do not contain distilled spirits derived from 
        cane.
    ``(3) Limitation on incentive payments to united states 
distillers.--
        ``(A) In general.--In the case of articles to which this 
    paragraph applies, the aggregate amount of incentive payments paid 
    to any United States distiller with respect to such articles shall 
    not exceed the limitation described in subparagraph (C).
        ``(B) Articles to which paragraph applies.--This paragraph shall 
    apply to any article containing distilled spirits described in 
    clauses (i) through (iv) of paragraph (2)(C).
        ``(C) Limitation.--
            ``(i) In general.--The limitation described in this 
        subparagraph is $1,500,000.
            ``(ii) Special rule.--The limitation described in this 
        subparagraph shall be zero with respect to any distiller who was 
        not entitled to or receiving incentive payments as of March 1, 
        1984.
        ``(D) Payments in excess of limitation.--If any United States 
    distiller receives any incentive payment with respect to articles to 
    which this paragraph applies in excess of the limitation described 
    in subparagraph (C), such distiller shall pay to the United States 
    the total amount of such incentive payments with respect to such 
    articles in the same manner, and subject to the same penalties, as 
    if such amount were tax due and payable under section 5001 of such 
    Code on the date such payments were received.
        ``(E) Incentive payments.--
            ``(i) In general.--For purposes of this paragraph, the term 
        `incentive payment' means any payment made directly or 
        indirectly by the commonwealth of Puerto Rico to any United 
        States distiller as an incentive to engage in redistillation 
        operations.
            ``(ii) Transportation payments excluded.--Such term shall 
        not include any payment of a direct cost of transportation to or 
        from Puerto Rico with respect to any article to which this 
        paragraph applies.''
    Section 2682(b) of Pub. L. 98-369 provided that ``The amendment made 
by this section [amending this section] shall apply to articles 
containing distilled spirits brought into the United States after 
September 30, 1985.''


                    Effective Date of 1983 Amendment

    Section 221(b) of Pub. L. 98-67 provided that: ``The amendment made 
by subsection (a) [amending this section] shall apply to articles 
imported into the United States after June 30, 1983.''


                    Effective Date of 1976 Amendments

    Amendment by Pub. L. 94-455 effective on first day of first month 
which begins more than 90 days after Oct. 4, 1976, see section 
1906(d)(1) of Pub. L. 94-455, set out as a note under section 6013 of 
this title.
    Section 10(b) of Pub. L. 94-202 provided that: ``The amendments made 
by paragraphs (1) and (2) of subsection (a) [amending this section] 
shall apply with respect to all taxes imposed by, and collected after 
June 30, 1975, under, the internal revenue laws of the United States on 
articles produced in the Virgin Islands and transported to the United 
States.''


                    Effective Date of 1965 Amendment

    Amendment by Pub. L. 89-44 effective July 1, 1965, see section 
808(d)(1) of Pub. L. 89-44, set out as a note under section 5702 of this 
title.


                    Effective Date of 1958 Amendment

    Amendment by Pub. L. 85-859 effective July 1, 1959, see section 
210(a)(1) of Pub. L. 85-859, set out as an Effective Date note under 
section 5001 of this title.


                    Special Cover Over Transfer Rules

    Pub. L. 106-170, title V, Sec. 512(b), Dec. 17, 1999, 113 Stat. 
1924, as amended by Pub. L. 106-200, Sec. 602(a), May 18, 2000, 114 
Stat. 305, provided that: ``Notwithstanding section 7652 of the Internal 
Revenue Code of 1986, the following rules shall apply with respect to 
any transfer before the first day of the month within which the date of 
the enactment of the Trade and Development Act of 2000 [May 18, 2000] 
occurs, of amounts relating to the increase in the cover over of taxes 
by reason of the amendment made by subsection (a) [amending this 
section]:
        ``(1) Initial transfer of incremental increase in cover over.--
    The Secretary of the Treasury shall, within 15 days after the date 
    of the enactment of this Act [Dec. 17, 1999], transfer an amount 
    equal to the lesser of--
            ``(A) the amount of such increase otherwise required to be 
        covered over after June 30, 1999, and before the date of the 
        enactment of this Act; or
            ``(B) $20,000,000.
        ``(2) Second transfer of incremental increase in cover over 
    attributable to periods before resumption of regular payments.--The 
    Secretary of the Treasury shall transfer on the first payment date 
    after the date of the enactment of the Trade and Development Act of 
    2000 [May 18, 2000] an amount equal to the excess of--
            ``(A) the amount of such increase otherwise required to be 
        covered over after June 30, 1999, and before the first day of 
        the month within which such date of enactment occurs, over
            ``(B) the amount of the transfer described in paragraph 
        (1).''


           Plan Amendments Not Required Until January 1, 1989

    For provisions directing that if any amendments made by subtitle A 
or subtitle C of title XI [Secs. 1101-1147 and 1171-1177] or title XVIII 
[Secs. 1800-1899A] of Pub. L. 99-514 require an amendment to any plan, 
such plan amendment shall not be required to be made before the first 
plan year beginning on or after Jan. 1, 1989, see section 1140 of Pub. 
L. 99-514, as amended, set out as a note under section 401 of this 
title.


  Payment to Puerto Rico or Virgin Islands of Amounts With Respect to 
               Medicines, etc. Unfit for Beverage Purposes

    Section 1879(i)(3) of Pub. L. 99-514 provided that:
    ``(A) Section 7652 of the Internal Revenue Code of 1954 [now 1986] 
(other than subsection (f) thereof) shall not prevent the payment to 
Puerto Rico or the Virgin Islands of amounts with respect to medicines, 
medicinal preparations, food products, flavors, or flavoring extracts 
containing distilled spirits, which are unfit for beverage purposes and 
which are brought into the United States from Puerto Rico or the Virgin 
Islands on or before the date of the enactment of this Act [Oct. 22, 
1986].
    ``(B) With respect to articles brought into the United States after 
September 27, 1985, subparagraph (A) shall apply only if the Secretary 
of the Treasury or his delegate is satisfied that the amounts paid to 
Puerto Rico or the Virgin Islands under subparagraph (A) are being 
repaid to the proper persons who used the distilled spirits in such 
articles.''

   Ex. Ord. No. 10602. Secretary of the Interior as Representative of 
                                President

    Ex. Ord. No. 10602, Mar. 24, 1955, 20 F.R. 1795, provided: ``By 
virtue of the authority vested in me by section 7652(b)(3) of the 
Internal Revenue Code of 1954 [now I.R.C. 1986] (Public Law 591, 83rd 
Congress, 68A Stat. 907), I hereby designate the Secretary of the 
Interior as the representative of the President to approve the 
obligation and expenditure by the government of the Virgin Islands of 
the moneys referred to in the said section 7652(b)(3).''

                  Section Referred to in Other Sections

    This section is referred to in sections 4132, 4612, 4662, 4672, 
4682, 5001, 5008, 5010, 5061, 5314, 5702, 5703, 5705, 7809 of this 
title; title 48 sections 1574a, 1574b, 1574c, 1644.
