Title 48, Territories and Insular PossessionsRelease 119-102

§1406h Taxes, Duties and Fees as Funds for Benefit of Municipalities; Appropriations

Title 48 › CHAPTER 7 — VIRGIN ISLANDS › SUBCHAPTER II — CIVIL GOVERNMENT › § 1406h

Last updated Aug 21, 2026|Official source

Summary

All taxes, duties, fees, and other public money collected in Saint Croix must be deposited into the Virgin Islands treasury and kept in an account for Saint Croix. The same rule applies to money collected in Saint Thomas and Saint John. Customs duties (after collection costs), U.S. income tax, any taxes Congress levies on Virgin Islands residents, and quarantine, passport, immigration, and naturalization fees collected in the Virgin Islands also go into the treasury and are kept for the proper municipality. Each municipal council may approve and spend money from the funds credited to its account under the yearly municipal budget.

Full Legal Text

Title 48, §1406h

Territories and Insular Possessions, Source: USLM XML via OLRC

All taxes, duties, fees, and public revenues collected in the municipality of Saint Croix shall be covered into the treasury of the Virgin Islands and held in account for said municipality and all taxes, duties, fees, and public revenues collected in the municipality of Saint Thomas and Saint John shall be covered into said treasury of the Virgin Islands and held in account for said municipality: Provided, That the proceeds of customs duties, less the cost of collection, and the proceeds of the United States income tax, and the proceeds of any taxes levied by the Congress on the inhabitants of the Virgin Islands, and all quarantine, passport, immigration, and naturalization fees collected in the Virgin Islands shall be covered into the treasury of the Virgin Islands and held in account for the respective municipalities, and shall be expended for the benefit and government of said municipalities in accordance with the annual municipal budgets. The Municipal Council of Saint Croix may make appropriations for the purposes of said municipality from, and to be paid out of, the funds credited to its account in the treasury of the Virgin Islands; and the Municipal Council of Saint Thomas and Saint John may make appropriations for the purposes of said municipality from, and to be paid out of, the funds credited to its account in said treasury.

Reference

Citations & Metadata

Citation

48 U.S.C. § 1406h

Title 48, Territories and Insular Possessions

Last Updated

Aug 21, 2026

Release point: 119-102