---
type: "LegalText"
title: "48 U.S.C. § 1642a"
description: "Availability of collected customs duties for expenditures as Legislature may provide"
jurisdiction: "us"
corpus: "united_states_code"
kind: "code_section"
title_number: 48
title_name: "TERRITORIES AND INSULAR POSSESSIONS"
chapter_number: "12"
chapter_name: "VIRGIN ISLANDS [1954]"
section: "1642a"
citation: "48 U.S.C. § 1642a"
status: "current"
release_point: "119-100"
release_date: "2026-06-26"
source: "official"
source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc48@119-100.zip"
source_identifier: "/us/usc/t48/s1642a"
source_file: "data/legal/raw/us/code/title-48/usc48.xml"
source_hash: "02790d11795d8e21eb2b4031b46cbba99b65e6f96d52439d8e92fbb05a109684"
raw_snapshot_hash: "2f9a72ec272e6666d7f55f52cc3186aefc6368ca4cc2b9053a531de2fb9288c2"
text_hash: "c9c80857c9a32fb8df894ad34869da788ea190d788498f710476534c10d9bbd7"
retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---

# 48 U.S.C. § 1642a - Availability of collected customs duties for expenditures as Legislature may provide

## Text

Notwithstanding any other provision of law, the proceeds of customs duties collected in the Virgin Islands less the cost of collecting all said duties shall, effective for fiscal years beginning after September 30, 1979, be covered into the Treasury of the Virgin Islands, and shall be available for expenditure as the Legislator 11 So in original. Probably should be “Legislature”. of the Virgin Islands may provide.

(Pub. L. 96–304, title I, § 100, July 8, 1980, 94 Stat. 907.)

## Notes

Editorial Notes

Prior ProvisionsA prior section 1642a, Pub. L. 96–38, title I, July 25, 1979, 93 Stat. 122, related to availability of collected customs duties for expenditures as the Virgin Islands Legislature may provide, prior to repeal by Pub. L. 96–205, title IV, § 403(b), Mar. 12, 1980, 94 Stat. 89.