Title 48 — Territories and Insular Possessions
Chapter 12 — Virgin Islands [1954]
§ 1644. Import duties on articles entering United States or possessions from Virgin Islands
Statutory text
All articles coming into the United States from the Virgin Islands shall be subject to or exempt from duty as provided for in section 1301a 1 of title 19 and subject to internal-revenue taxes as provided for in section 7652(b) of title 26.
Footnotes
- 1 See References in Text note below.
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.
Pub. L. 83–558 § 28(d) · 68 Stat. 587
Enacted · 48 U.S.C. § 1644
July 22, 1954, ch. 558, § 28(d), 68 Stat. 509
Source evidence
Code source credit
July 22, 1954, ch. 558, § 28(d), 68 Stat. 509Tax Reform Act of 1986
Pub. L. 99–514 § 2 · 100 Stat. 2085
Substituted · 48 U.S.C. § 1644
Pub. L. 99–514 substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”, which for purposes of codification was translated as “title 26” thus requiring no change in text
Source evidence
Code amendment note
Pub. L. 99–514 substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”, which for purposes of codification was translated as “title 26” thus requiring no change in text.Enacted provision · exact public law section
SEC. 2. INTERNAL REVENUE CODE OF 1986. (a) Redesignation of 1954 Code.— The Internal Revenue Title enacted August 16, 1954, as heretofore, hereby, or hereafter amended, may be cited as the “Internal Revenue Code of 1986”. (b) References in Laws, Etc.— Except when inappropriate, any reference in any law, Executive order, or other document— (1) to the Internal Revenue Code of 1954 shall include a reference to the Internal Revenue Code of 1986, and (2) to the Internal Revenue Code of 1986 shall include a reference to the provisions of law formerly known as the Internal Revenue Code of 1954.
1 of 2 references resolved to an enrolled provision · 1 partial
Editorial Notes
References in Text
Section 1301a of title 19, referred to in text, was repealed by Pub. L. 87–456, title III, § 301(a), , 76 Stat. 75. See General Headnote 3(a) under section 1202 of Title 19, Customs Duties.
Codification
Section constitutes subsec. (d) of section 28 of act . Subsecs. (a) and (c) of section 28 are classified to sections 1642 and 1643, respectively, of this title, and subsec. (b) thereof amended section 3350 of former Title 26, Internal Revenue Code, 1939.
Amendments1954–1986 · 2 rounds
1986
Pub. L. 99–514 substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”, which for purposes of codification was translated as “title 26” thus requiring no change in text.
1954
Act , subjected the Virgin Islands to the general provision for importations from insular possessions contained in section 1301a of Title 19, Customs Duties.
Statutory Notes and Related Subsidiaries
Effective Date of 1954 Amendment
Amendment by act , effective on and after the thirtieth day following , see section 601 of act , set out as a note under section 1421e of this title.
Credits
1954–1986 · 3 acts
- 1954July 22, 1954, ch. 558, § 28(d), 68 Stat. 509
- 1954Sept. 1, 1954, ch. 1213, title IV, § 402(a), 68 Stat. 1140
- 1986Pub. L. 99–514, § 2, , 100 Stat. 2095.
Show as published
(July 22, 1954, ch. 558, § 28(d), 68 Stat. 509; Sept. 1, 1954, ch. 1213, title IV, § 402(a), 68 Stat. 1140; Pub. L. 99–514, § 2, , 100 Stat. 2095.)