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.
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.
Section
1301a of title
19, referred to in text, was repealed by Pub. L. 87–456, title III, § 301(a),May 24, 1962, 76 Stat. 75. See General Headnote 3(a) under section
1202 of Title
19, Customs Duties.
Codification
Section constitutes subsec. (d) ofsection
28 of act July 22, 1954. Subsecs. (a) and (c) ofsection
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.
Amendments
1986—Pub. L. 99–514substituted “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 Sept. 1, 1954, subjected the Virgin Islands to the general provision for importations from insular possessions contained in section
1301a of Title
19, Customs Duties.
Effective Date of 1954 Amendment
Amendment by act Sept. 1, 1954, effective on and after the thirtieth day following Sept. 1, 1954, see section 601 of act Sept. 1, 1954, set out as a note under section
1421e of this title.
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48 USC
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