skip navigation
§ 1391. Repealed.]
§ 1392. Local laws continued; courts
§ 1392a. Repealed.]
§ 1392b. Repealed.]
§ 1393. Repealed.]
§ 1394. Customs duties and internal-revenue taxes
§ 1395. Tax laws continued; tax on sugar
§ 1396. Duties and taxes covered into Virgin Islands treasury
§ 1397. Income tax laws of United States in force; payment of proceeds; levy of surtax on all taxpayers
§ 1398. Omitted
§ 1399. Repealed.]
§ 1400. Repealed.]
§ 1401. Equalization of taxes on real property; declaration of policy
§ 1401a. Valuation of real property for assessment; uniformity of rates
§ 1401b. Rate of tax in absence of local laws; regulations by President for assessment and collection pending adoption of local laws
§ 1401c. Depository
§ 1401d. Omitted
§ 1401e. Exemptions from taxation; authority of municipalities to alter, amend, or repeal existing laws
§ 1401f. Omitted
§ 1402. Extension of industrial alcohol and internal revenue laws to Virgin Islands
§ 1403. Issuance of bonds or other obligations by government or municipalities; use of proceeds; limit on public indebtedness; terms, execution, interest rate, and sale price; taxes
§ 1403a. Expenditure of bond proceeds for public improvements
§ 1403b. Bond liability of United States
SUBCHAPTER I—GENERAL PROVISIONS
LII has no control over and does not endorse any external Internet site that contains links to or references LII.