
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 23, 2000]
[Document not affected by Public Laws enacted between
  January 23, 2000 and December 4, 2001]
[CITE: 48USC1396]

 
              TITLE 48--TERRITORIES AND INSULAR POSSESSIONS
 
                        CHAPTER 7--VIRGIN ISLANDS
 
                    SUBCHAPTER I--GENERAL PROVISIONS
 
Sec. 1396. Duties and taxes covered into Virgin Islands treasury

    The duties and taxes collected in pursuance of sections 1394 and 
1395 of this title shall not be covered into the general fund of the 
Treasury of the United States, but shall be used and expended for the 
government and benefit of the Virgin Islands, under such rules and 
regulations as the President may prescribe.

(Mar. 3, 1917, ch. 171, Sec. 5, 39 Stat. 1133.)


                            Cross References

    Disposition of proceeds of taxes on articles produced in the Virgin 
Islands and transported into the United States, see section 7652 of 
Title 26, Internal Revenue Code.
    Use of proceeds of customs duties and taxes collected in the Virgin 
Islands, see section 1642 of this title.

                  Section Referred to in Other Sections

    This section is referred to in section 1392 of this title.
