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Title 48 — Territories and Insular Possessions

Chapter 7 — Virgin Islands

§ 1396. Duties and taxes covered into Virgin Islands treasury

Statutory text

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.

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

  1. Pub. L. 64–171 § 5 · 39 Stat. 236

    Enacted · 48 U.S.C. § 1396

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

    Source evidence

    Code source credit
    (Mar. 3, 1917, ch. 171, § 5, 39 Stat. 1133.)

0 of 1 references resolved to an enrolled provision · 1 partial

Credits

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

Parsed from the official OLRC USLM XML in data/usc_all/usc48.xml · release point 119-108 · OLRC build 2026-04-17

USLM identifier /us/usc/t48/s1396