# 48 U.S.C. § 1397: Income tax laws of United States in force; payment of proceeds; levy of surtax on all taxpayers

> Federal · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/usc_t48_s1397

## Section

- **Citation:** 48 U.S.C. § 1397
- **Heading:** Income tax laws of United States in force; payment of proceeds; levy of surtax on all taxpayers
- **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 income-tax laws in force in the United States of America and those which may hereafter be enacted shall be held to be likewise in force in the Virgin Islands of the United States, except that the proceeds of such taxes shall be paid into the treasuries of said islands: Provided further , That, notwithstanding any other provision of law, the Legislature of the Virgin Islands is authorized to levy a surtax on all taxpayers in an amount not to exceed 10 per centum of their annual income tax obligation to the government of the Virgin Islands.

( July 12, 1921, ch. 44, § 1 , 42 Stat. 123 ; Pub. L. 94–392, § 5 , Aug. 19, 1976 , 90 Stat. 1195 .)

## 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- [48 U.S.C. § 1391 Repealed.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- [48 U.S.C. § 1392a Repealed.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- [48 U.S.C. § 1392b Repealed.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- [48 U.S.C. § 1393 Repealed.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_s1397. Check the current official text before relying on it. Not legal advice.