Editorial Notes
Amendments
2007—Pars. (4), (5). Pub. L. 110–172 redesignated par. (5) as (4) and struck out heading and text of former par. (4). Text read as follows: “For purposes of this section, the term ‘possession of the United States’ includes the Canal Zone.”
1986—Par. (5)(B). Pub. L. 99–514 amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: “For purposes of this title (other than section 881(b)(1) or subpart C of part III of subchapter N of chapter 1), section 28(a) of the Revised Organic Act of the Virgin Islands shall be effective as if such section had been enacted subsequent to the enactment of this title.”
1984—Par. (5)(B). Pub. L. 98–369, § 801(d)(9), inserted “or subpart C of part III of subchapter N of chapter 1”.
Pub. L. 98–369, § 130(c), inserted “(other than section 881(b)(1))”.
1976—Par. (2)(A). Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
1970—Pub. L. 91–513 struck out reference to exceptions provided for in sections 4705(b), 4735, and 4762 (relating to taxes on narcotic drugs and marihuana) in provisions preceding par. (1).
Statutory Notes and Related Subsidiaries
Savings Provision
Prosecutions for any violation of law occurring, and civil seizures or forfeitures and injunctive proceedings commenced, prior to the effective date of amendment of this section by section 1102 of Pub. L. 91–513 not to be affected or abated by reason thereof, see section 1103 of Pub. L. 91–513, set out as a note under sections 171 to 174 of Title 21, Food and Drugs.
Compensation to Guam and Virgin Islands for Unexpected Revenue Losses Occasioned by Tax Reduction Act of 1975 and Tax Reform Act of 1976
Pub. L. 95–134, title IV, § 402, Oct. 15, 1977, 91 Stat. 1163, provided that:
“In order to compensate the territories of Guam and the Virgin Islands for unexpected revenue losses occasioned by the
Tax Reduction Act of 1975 [
Pub. L. 94–12,
Mar. 29, 1975,
89 Stat. 26, see Tables] and the
Tax Reform Act of 1976 [
Pub. L. 94–455,
Oct. 4, 1976,
90 Stat. 1525, see Tables] there is hereby authorized to be appropriated to the Secretary for grants to the government of Guam not to exceed $15,000,000 and after
October 1, 1977, for grants to the government of the Virgin Islands not to exceed $14,000,000, such sums being in addition to those previously authorized for such purposes.”
Payments to Government of American Samoa, Guam, and the Virgin Islands
Pub. L. 95–30, title IV, § 407, May 23, 1977, 91 Stat. 156, provided that:
“(a)
The Secretary of the Treasury is authorized to make separate payments to the government of American Samoa, the government of Guam, and the government of the Virgin Islands. The payment to the government of a particular possession shall be in an amount equal to the loss to that possession with respect to tax returns for the first taxable year beginning after
December 31, 1976, by reason of sections 101 and 102 of this Act [amending sections
1,
3,
21,
42,
57,
63,
143,
161,
172,
211,
402,
441,
443,
511,
584,
613A,
641,
642,
667,
703,
861,
862,
873,
904,
911,
931,
1034,
1211,
1302,
6014,
6212,
6504, and
6654 of this title and repealing sections
36,
141,
142,
144 and
145 of this title]. Such amount shall be determined by the Secretary of the Treasury upon certification to the Secretary by the United States Government Comptrollers for Guam and the Virgin Islands.
“(b)
There are hereby authorized to be appropriated, out of any funds in the Treasury not otherwise appropriated, such sums as may be necessary to carry out the provisions of this section.”