Fabio
76b8ec33a7
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>
36 lines
1.4 KiB
Markdown
36 lines
1.4 KiB
Markdown
---
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type: "LegalText"
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title: "48 U.S.C. § 1396"
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description: "Duties and taxes covered into Virgin Islands treasury"
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jurisdiction: "us"
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corpus: "united_states_code"
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kind: "code_section"
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title_number: 48
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title_name: "TERRITORIES AND INSULAR POSSESSIONS"
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chapter_number: "7"
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chapter_name: "VIRGIN ISLANDS"
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section: "1396"
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citation: "48 U.S.C. § 1396"
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status: "current"
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release_point: "119-100"
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release_date: "2026-06-26"
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source: "official"
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source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc48@119-100.zip"
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source_identifier: "/us/usc/t48/s1396"
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source_file: "data/legal/raw/us/code/title-48/usc48.xml"
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source_hash: "3160638eca21f0cc4438ddb4a03c2d83f52764c21e0736a07020fe711af25f63"
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raw_snapshot_hash: "2f9a72ec272e6666d7f55f52cc3186aefc6368ca4cc2b9053a531de2fb9288c2"
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text_hash: "501ef923e38329d5adf3a7e7c8abb128c9b7a8a495bbc5376e3d2968527a3a64"
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retrieved_at: "2026-07-04"
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confidence: "official"
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tags: ["legal", "us-code"]
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---
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# 48 U.S.C. § 1396 - Duties and taxes covered into Virgin Islands treasury
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## Text
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The duties and taxes collected in pursuance of sections 1394 and 1395 of this title shall not be covered into the general fund of the Treasury of the United States, but shall be used and expended for the government and benefit of the Virgin Islands, under such rules and regulations as the President may prescribe.
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(Mar. 3, 1917, ch. 171, § 5, 39 Stat. 1133.)
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