Title 48, Territories and Insular PossessionsRelease 119-102
§1402 Extension of Industrial Alcohol and Internal Revenue Laws to Virgin Islands
Title 48 › CHAPTER 7 — VIRGIN ISLANDS › SUBCHAPTER I — GENERAL PROVISIONS › § 1402
Summary
Title III of the National Prohibition Act and related tax rules apply in the Virgin Islands from August 27, 1935. The Insular Government must provide funds when the Treasury Secretary requests them; the money is kept in a trust and used for Treasury enforcement expenses.
Full Legal Text
Title 48, §1402
Territories and Insular Possessions, Source: USLM XML via OLRC
Title III of the National Prohibition Act, as amended, and all provisions of the internal revenue laws relating to the enforcement thereof, are extended to and made applicable to the Virgin Islands, from and after August 27, 1935. The Insular Government shall advance to the Treasury of the United States such funds as may be required from time to time by the Secretary of the Treasury for the purpose of defraying all expenses incurred by the Treasury Department in connection with the enforcement in the Virgin Islands of the said Title III and regulations promulgated thereunder. The funds so advanced shall be deposited in a separate trust fund in the Treasury of the United States and shall be available to the Treasury Department for the purposes of this section.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
References in Text
The National Prohibition Act, as amended, referred to in text, is act Oct. 28, 1919, ch. 85, 41 Stat. 305. Title III of such Act was classified principally to chapter 3 (§ 71 et seq.) of Title 27, Intoxicating Liquors, and was omitted from the Code in view of the incorporation of such provisions in the Internal Revenue Code of 1939, and subsequently into the Internal Revenue Code of 1986. Codification Provisions similar to those comprising this section relating to Puerto Rico are classified to section 734a of this title.
Reference
Citations & Metadata
Citation
48 U.S.C. § 1402
Title 48, Territories and Insular Possessions
Last Updated
Aug 21, 2026
Release point: 119-102