# 48 U.S.C. § 1396: Duties and taxes covered into Virgin Islands treasury

> Federal · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/usc_t48_s1396

## Section

- **Citation:** 48 U.S.C. § 1396
- **Heading:** Duties and taxes covered into Virgin Islands treasury
- **Jurisdiction:** Federal
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** April 17, 2026
- **Source:** Publisher's official text
- **Location:** Title 48—TERRITORIES AND INSULAR POSSESSIONS > CHAPTER 7—VIRGIN ISLANDS > SUBCHAPTER I—GENERAL PROVISIONS

## 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.

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

## Nearby sections

- [48 U.S.C. § 1391 Repealed. Pub. L. 89–554, § 8(a) , Sept. 6, 1966 , 80 Stat. 643](https://www.frixlaw.com/law-library/statutes/usc_t48_s1391.md)
- [48 U.S.C. § 1392 Local laws continued; courts](https://www.frixlaw.com/law-library/statutes/usc_t48_s1392.md)
- [48 U.S.C. § 1392a Repealed. Pub. L. 89–554, § 8(a) , Sept. 6, 1966 , 80 Stat. 650 , 654](https://www.frixlaw.com/law-library/statutes/usc_t48_s1392a.md)
- [48 U.S.C. § 1392b Repealed. Pub. L. 97–357, title III, § 308(c) , Oct. 19, 1982 , 96 Stat. 1710](https://www.frixlaw.com/law-library/statutes/usc_t48_s1392b.md)
- [48 U.S.C. § 1393 Repealed. Pub. L. 97–357, title III, § 308(a) , Oct. 19, 1982 , 96 Stat. 1710](https://www.frixlaw.com/law-library/statutes/usc_t48_s1393.md)
- [48 U.S.C. § 1394 Customs duties and internal-revenue taxes](https://www.frixlaw.com/law-library/statutes/usc_t48_s1394.md)
- [48 U.S.C. § 1395 Tax laws continued; tax on sugar](https://www.frixlaw.com/law-library/statutes/usc_t48_s1395.md)
- [48 U.S.C. § 1396 Duties and taxes covered into Virgin Islands treasury](https://www.frixlaw.com/law-library/statutes/usc_t48_s1396.md)
- [48 U.S.C. § 1397 Income tax laws of United States in force; payment of proceeds; levy of surtax on all taxpayers](https://www.frixlaw.com/law-library/statutes/usc_t48_s1397.md)
- [48 U.S.C. § 1398 Omitted](https://www.frixlaw.com/law-library/statutes/usc_t48_s1398.md)
- [48 U.S.C. § 1399 Repealed. Pub. L. 97–357, title III, § 308(b) , Oct. 19, 1982 , 96 Stat. 1710](https://www.frixlaw.com/law-library/statutes/usc_t48_s1399.md)
- [48 U.S.C. § 1400 Repealed. Pub. L. 98–454, title VII, § 709 , Oct. 5, 1984 , 98 Stat. 1741](https://www.frixlaw.com/law-library/statutes/usc_t48_s1400.md)
- [48 U.S.C. § 1401 to 1401e Repealed. Pub. L. 110–40, § 1(a) , June 29, 2007 , 121 Stat. 232](https://www.frixlaw.com/law-library/statutes/usc_t48_s1401...1401e.md)
- [48 U.S.C. § 1401f Omitted](https://www.frixlaw.com/law-library/statutes/usc_t48_s1401f.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/usc_t48_s1396. Check the current official text before relying on it. Not legal advice.