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LegalText 48 U.S.C. § 1401 to 1401e Repealed. Pub. L. 11040, § 1(a), June 29, 2007, 121 Stat. 232 us united_states_code code_section 48 TERRITORIES AND INSULAR POSSESSIONS 7 VIRGIN ISLANDS 1401 to 1401e 48 U.S.C. § 1401 to 1401e 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/s1401...1401e data/legal/raw/us/code/title-48/usc48.xml 0cc42e92de52224b38d33038156ed6d08c7f1c62737f834f9e8065510c4aeb30 2f9a72ec272e6666d7f55f52cc3186aefc6368ca4cc2b9053a531de2fb9288c2 a30da9106e56a6f27bafb6664b4f02d7de942e007a8a85b6e4abad32b27501f8 2026-07-04 official
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48 U.S.C. § 1401 to 1401e - Repealed. Pub. L. 11040, § 1(a), June 29, 2007, 121 Stat. 232

Notes

Section 1401, act May 26, 1936, ch. 450, § 1, 49 Stat. 1372, set out the policy of Congress to equalize taxes on real property in the Virgin Islands.

Section 1401a, act May 26, 1936, ch. 450, § 2, 49 Stat. 1372, related to valuation of real property for assessment and uniformity of rates.

Section 1401b, act May 26, 1936, ch. 450, § 3, 49 Stat. 1372, related to rate of tax in absence of local laws and regulations by President for assessment and collection pending adoption of local laws.

Section 1401c, act May 26, 1936, ch. 450, § 4, 49 Stat. 1372, provided that taxes were to be deposited in the municipal treasury of the municipality in which collected.

Section 1401d, acts May 26, 1936, ch. 450, § 5, 49 Stat. 1372; June 30, 1949, ch. 285, § 12, 63 Stat. 356, related to payments to be made by the Virgin Islands Corporation into municipal treasuries of the Virgin Islands in lieu of certain taxes, valuation of real property in the Virgin Islands owned by the Virgin Islands Corporation as a basis for determining the amount of taxation, and payment to be made for any property owned by the United States in the Virgin Islands used for ordinary business or commercial purposes.

Section 1401e, act May 26, 1936, ch. 450, § 6, 49 Stat. 1373, related to exemptions from taxation and authority of municipalities to alter, amend, or repeal existing laws.

Statutory Notes and Related Subsidiaries

Effective Date of RepealPub. L. 11040, § 1(b), June 29, 2007, 121 Stat. 232, provided that: “This section [repealing sections 1401 to 1401e of this title] shall be deemed to have taken effect on July 22, 1954.”