GENERAL PROVISIONS

United States Code

U.S. Code most recently checked for updates: Jun 09, 2025

§ 1391. Repealed.

§ 1392. Local laws continued; courts

§ 1392a. Repealed.

§ 1392b. Repealed.

§ 1393. Repealed.

§ 1394. Customs duties and internal-revenue taxes

§ 1395. Tax laws continued; tax on sugar

§ 1396. Duties and taxes covered into Virgin Islands treasury

§ 1397. Income tax laws of United States in force; payment of proceeds; levy of surtax on all taxpayers

§ 1398. Omitted

§ 1399. Repealed.

§ 1400. Repealed.

§§ 1401 to 1401e. Repealed.

§ 1401f. Omitted

§ 1402. Extension of industrial alcohol and internal revenue laws to Virgin Islands

§ 1403. Issuance of bonds or other obligations by government or municipalities; use of proceeds; limit on public indebtedness; terms, execution, interest rate, and sale price; taxes

§ 1403a. Expenditure of bond proceeds for public improvements

§ 1403b. Bond liability of United States