
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 23, 2000]
[Document not affected by Public Laws enacted between
  January 23, 2000 and December 4, 2001]
[CITE: 48USC1406i]

 
              TITLE 48--TERRITORIES AND INSULAR POSSESSIONS
 
                        CHAPTER 7--VIRGIN ISLANDS
 
                     SUBCHAPTER II--CIVIL GOVERNMENT
 
Sec. 1406i. Taxes and fees; power to assess and collect; ports 
        of entry; export duties
        
    Taxes and assessments on property and incomes, internal-revenue 
taxes, license fees, and service fees may be imposed and collected, and 
royalties for franchises, privileges, and concessions granted may be 
collected for the purposes of the Government of the Virgin Islands as 
may be provided and defined by the municipal councils herein 
established: Provided, That all money hereafter derived from any tax 
levied or assessed for a special purpose shall be treated as a special 
fund in the treasury of the Virgin Islands and paid out for such purpose 
only, except when otherwise authorized by the legislative authority 
having jurisdiction after the purpose for which such fund was created 
has been accomplished. Until Congress shall otherwise provide, all laws 
concerning import duties and customs in the municipality of Saint Thomas 
and Saint John now in effect shall be in force and effect in and for the 
Virgin Islands: Provided, That the Secretary of the Treasury shall 
designate the several ports and sub-ports of entry in the Virgin Islands 
of the United States and shall make such rules and regulations and 
appoint such officers and employees as he may deem necessary for the 
administration of the customs laws in the Virgin Islands of the United 
States; and he shall fix the compensation of all such officers and 
employees and provide for the payment of such compensations and other 
expenses of the collection of duties, fees, and taxes imposed under the 
customs laws from the receipts thereof. The export duties in effect on 
June 22, 1936 may be from time to time reduced, repealed, or restored by 
ordinance of the municipal council having jurisdiction: Provided 
further, That no new export duties shall be levied in the Virgin Islands 
except by the Congress.

(June 22, 1936, ch. 699, Sec. 36, 49 Stat. 1816.)

                       References in Text

    The customs laws, referred to in text, are classified generally to 
Title 19, Customs Duties.
