---
type: "LegalText"
title: "48 U.S.C. § 1405r"
description: "Repealed. Pub. L. 97–357, title III, § 307, Oct. 19, 1982, 96 Stat. 1709"
jurisdiction: "us"
corpus: "united_states_code"
kind: "code_section"
title_number: 48
title_name: "TERRITORIES AND INSULAR POSSESSIONS"
chapter_number: "7"
chapter_name: "VIRGIN ISLANDS"
section: "1405r"
citation: "48 U.S.C. § 1405r"
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/s1405r"
source_file: "data/legal/raw/us/code/title-48/usc48.xml"
source_hash: "060ae982f5af9df8292b910203e8bee378b1c6aa07c7a0e62569b7e1dad85206"
raw_snapshot_hash: "2f9a72ec272e6666d7f55f52cc3186aefc6368ca4cc2b9053a531de2fb9288c2"
text_hash: "d93bae78a13704bc2c22039782a0b60210a181d50ad37bb321ac7e89fe901def"
retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---

# 48 U.S.C. § 1405r - Repealed. Pub. L. 97–357, title III, § 307, Oct. 19, 1982, 96 Stat. 1709

## Notes

Section, act June 22, 1936, ch. 699, § 19, 49 Stat. 1811, related to scope of legislative power of Virgin Islands and prohibition of tax discrimination against property of nonresidents.