United States Code (Last Updated: May 24, 2014) |
Title 48. TERRITORIES AND INSULAR POSSESSIONS |
Chapter 12. VIRGIN ISLANDS [1954 |
SubChapter VII. FISCAL PROVISIONS |
§ 1644. Import duties on articles entering United States or possessions from Virgin Islands
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All articles coming into the United States from the Virgin Islands shall be subject to or exempt from duty as provided for in section 1301a of title 19 and subject to internal-revenue taxes as provided for in section 7652(b) of title 26.
References In Text
Section 1301a of title 19, referred to in text, was repealed by Pub. L. 87–456, title III, § 301(a),
Codification
Section constitutes subsec. (d) of section 28 of act
Amendments
1986—Pub. L. 99–514 substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”, which for purposes of codification was translated as “title 26” thus requiring no change in text.
1954—Act
Effective Date Of Amendment
Amendment by act