Title 48, Territories and Insular PossessionsRelease 119-102
§1396 Duties and Taxes Covered Into Virgin Islands Treasury
Title 48 › CHAPTER 7 — VIRGIN ISLANDS › SUBCHAPTER I — GENERAL PROVISIONS › § 1396
Summary
Duties and taxes under sections 1394 and 1395 must fund Virgin Islands programs under rules set by the President, not the U.S. general fund.
Full Legal Text
Title 48, §1396
Territories and Insular Possessions, Source: USLM XML via OLRC
The duties and taxes collected in pursuance of section 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.
Reference
Citations & Metadata
Citation
48 U.S.C. § 1396
Title 48, Territories and Insular Possessions
Last Updated
Aug 21, 2026
Release point: 119-102