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Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
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| LegalText | 48 U.S.C. § 1397 | Income tax laws of United States in force; payment of proceeds; levy of surtax on all taxpayers | us | united_states_code | code_section | 48 | TERRITORIES AND INSULAR POSSESSIONS | 7 | VIRGIN ISLANDS | 1397 | 48 U.S.C. § 1397 | current | 119-100 | 2026-06-26 | official | https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc48@119-100.zip | /us/usc/t48/s1397 | data/legal/raw/us/code/title-48/usc48.xml | 03369d8fb9b39e364a5bd3592bd2778a65b5d945bb67f2c17efe200a33b90cf3 | 2f9a72ec272e6666d7f55f52cc3186aefc6368ca4cc2b9053a531de2fb9288c2 | 64becebf82edcc2baf6b1fec93567b75f67ae4db17955a2dabba3a99d75da06a | 2026-07-04 | official |
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48 U.S.C. § 1397 - Income tax laws of United States in force; payment of proceeds; levy of surtax on all taxpayers
Text
The income-tax laws in force in the United States of America and those which may hereafter be enacted shall be held to be likewise in force in the Virgin Islands of the United States, except that the proceeds of such taxes shall be paid into the treasuries of said islands: Provided further, That, notwithstanding any other provision of law, the Legislature of the Virgin Islands is authorized to levy a surtax on all taxpayers in an amount not to exceed 10 per centum of their annual income tax obligation to the government of the Virgin Islands.
(July 12, 1921, ch. 44, § 1, 42 Stat. 123; Pub. L. 94–392, § 5, Aug. 19, 1976, 90 Stat. 1195.)
Notes
Editorial Notes
References in TextThe income-tax laws in force in the United States of America, referred to in text, are classified to Title 26, Internal Revenue Code.
Codification Section is from act July 12, 1921, popularly known as the Naval Service Appropriation Act, 1922.
Amendments1976—Pub. L. 94–392 inserted proviso authorizing Legislature of Virgin Islands to levy a surtax, not to exceed 10 per centum, on annual income tax obligation of all taxpayers.
Statutory Notes and Related Subsidiaries
Application of Western Hemisphere Trade Corporation Provision Under the Virgin Islands Tax LawsPub. L. 92–178, title III, § 307, Dec. 10, 1971, 85 Stat. 524, provided that for purposes of applying the income tax laws of the United States with respect to the Virgin Islands under this section, subpart C of part III of subchapter N of chapter 1 of the Internal Revenue Code of 1954 [former 26 U.S.C. 921, 922] (relating to Western Hemisphere Trade Corporations) shall be treated as having been repealed effective with respect to taxable years beginning after Dec. 10, 1971.