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48 U.S.C. § 1645 — Remittance of duties, taxes, and fees to be collected in next fiscal year; authorization, prerequisites, amount, etc.
Federal law — U.S. Code and appendices · legal_authorities
Beginning as soon as the government of the Virgin Islands enacts legislation establishing a fiscal year commencing on October 1 and ending on September 30, the Secretary of the Treasury, prior to the commencement of any fiscal year, shall remit to the government of the Virgin Islands the amount of duties, taxes, and fees which the Governor of the Virgin Islands, with the concurrence of the government comptroller of the Virgin Islands, has estimated will be collected in or derived from the Virgin Islands under the Revised Organic Act of the Virgin Islands [[48 U.S.C. 1541](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title48-section1541&num=0&edition=prelim) et seq.] during the next fiscal year, except for those sums covered directly upon collection into the treasury of the Virgin Islands. There shall be deducted from or added to the amounts so remitted, as may be appropriate, at the beginning of the fiscal year, the difference between the amount of duties, taxes, and fees actually collected during the prior fiscal year and the amount of such duties, taxes, and fees as estimated and remitted at the beginning of that prior fiscal year, including any deductions which may be required as a result of the operation of sections 1574a to 1574d 11 See References in Text note below. of this title.
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Source file: Laws/federal/codes/united-states-code/title-48/section-1645-remittance-of-duties-taxes-and-fees-to-be-collected-in-next-fiscal-year--1bb705ff34.md
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Source location: Title 48, Chapter 12, § 1645; chapter-012-virgin-islands-1954.md
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Beginning as soon as the government of the Virgin Islands enacts legislation establishing a fiscal year commencing on October 1 and ending on September 30, the Secretary of the Treasury, prior to the commencement of any fiscal year, shall remit to the government of the Virgin Islands the amount of duties, taxes, and fees which the Governor of the Virgin Islands, with the concurrence of the government comptroller of the Virgin Islands, has estimated will be collected in or derived from the Virgin Islands under the Revised Organic Act of the Virgin Islands [[48 U.S.C. 1541](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title48-section1541&num=0&edition=prelim) et seq.] during the next fiscal year, except for those sums covered directly upon collection into the treasury of the Virgin Islands. There shall be deducted from or added to the amounts so remitted, as may be appropriate, at the beginning of the fiscal year, the difference between the amount of duties, taxes, and fees actually collected during the prior fiscal year and the amount of such duties, taxes, and fees as estimated and remitted at the beginning of that prior fiscal year, including any deductions which may be required as a result of the operation of sections 1574a to 1574d 11 See References in Text note below. of this title.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Composition and territorial designation** The provisions of this chapter and the name “Virgin Islands” as used in this chapter, shall apply to and include the territorial domain, islands, cays, and waters acquired by the United States through cession of the Danish West Indian Islands by the convention between the United States of America and His Majesty the King of Denmark entered into August 4, 1916, and ratified by the Senate on September 7, 1916 (39 Stat. 1706). The Virgin Islands as above described are declared an unincorporated territory of the United States of America.
**(b) Powers and legal status of government; capital and seat of government** The government of the Virgin Islands shall have the powers set forth in this chapter and shall have the right to sue by such name and in cases arising out of contract, to be sued: Provided, That no tort action shall be brought against the government of the Virgin Islands or against any officer or employee thereof in his official capacity without the consent of the legislature constituted by this chapter. The capital and seat of government of the Virgin Islands shall be located at the city of Charlotte Amalie, in the island of Saint Thomas.
**(c) Administrative supervision by Secretary of the Interior** The relations between such government and the Federal Government in all matters not the program responsibility of another Federal department or agency shall be under the general administrative supervision of the Secretary of the Interior.
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Federal law — U.S. Code and appendices · legal_authorities
### Statutory Notes
Section, Pub. L. 94–392, § 4, Aug. 19, 1976, 90 Stat. 1195, related to grants to government of Virgin Islands for operation of such government and limitation on amount of such grants.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Puerto Rico**
(1) **Rate of tax** — Except as provided in section 5314, articles of merchandise of Puerto Rican manufacture coming into the United States and withdrawn for consumption or sale shall be subject to a tax equal to the internal revenue tax imposed in the United States upon the like articles of merchandise of domestic manufacture.
(2) **Payment of tax** — The Secretary shall by regulations prescribe the mode and time for payment and collection of the tax described in paragraph (1), including any discretionary method described in section 6302(b) and (c). Such regulations shall authorize the payment of such tax before shipment from Puerto Rico, and the provisions of section 7651(2)(B) shall be applicable to the payment and collection of such tax in Puerto Rico.
(3) **Deposit of internal revenue collections** — All taxes collected under the internal revenue laws of the United States on articles produced in Puerto Rico and transported to the United States (less the estimated amount necessary for payment of refunds and drawbacks), or consumed in the island, shall be covered into the treasury of Puerto Rico.
**(b) Virgin Islands**
(1) **Taxes imposed in the United States** — Except as provided in section 5314, there shall be imposed in the United States, upon articles coming into the United States from the Virgin Islands, a tax equal to the internal revenue tax imposed in the United States upon like articles of domestic manufacture.
(2) **Exemption from tax imposed in the Virgin Islands** — Such articles shipped from such islands to the United States shall be exempt from the payment of any tax imposed by the internal revenue laws of such islands.
(3) **Disposition of internal revenue collections** — The Secretary shall determine the amount of all taxes
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Federal law — U.S. Code and appendices · legal_authorities
Page 139
TITLE 48—TERRITORIES AND INSULAR POSSESSIONS
§ 1541
‘‘(1) recognize, and be consistent with, the sov-
ereignty of the United States over the Virgin Islands
and Guam, respectively, and the supremacy of the
provisions of the Constitution, treaties, and laws of
the United States applicable to the Virgin Islands
and Guam, respectively, including, but not limited
to, those provisions of the Organic Act [section 1405
et seq. of this title] and Revised Organic Act of the
Virgin Islands [this chapter] and the Organic Act of
Guam [section 1421 et seq. of this title] which do not
relate to local self-government.
‘‘(2) provide for a republican form of government,
consisting of three branches: executive, legislative,
and judicial;
‘‘(3) contain a bill of rights;
‘‘(4) deal with the subject matter of those provi-
sions of the Revised Organic Act of the Virgin Islands
of 1954, as amended, and the Organic Act of Guam, as
amended, respectively, which relate to local self-gov-
ernment;
‘‘(5) with reference to Guam, provided that the vot-
ing franchise may be vested only in residents of
Guam who are citizens of the United States;
‘‘(6) provide for a system of local courts consistent
with the provisions of the Revised Organic Act of the
Virgin Islands, as amended; and
‘‘(7) provide for the establishment of a system of
local courts the provisions of which shall become ef-
fective no sooner than upon the enactment of legisla-
tion regulating the relationship between the local
courts of Guam with the Federal judicial system.
‘‘SEC. 3. [Selection and qualification of members] The
members of such constitutional conventions shall be
chosen as provided by the laws of the Virgin Islands
and Guam, respectively (enacted after the date of en-
actment of this Act
Source: Supplied 2024 U.S. Code historical extraction · 48 U.S.C. § 1541
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Federal law — U.S. Code and appendices · legal_authorities
Page 164
TITLE 48—TERRITORIES AND INSULAR POSSESSIONS
§ 1645
1 See References in Text note below.
Editorial Notes
REFERENCES IN TEXT
Section 1301a of title 19, referred to in text, was re-
pealed by Pub. L. 87–456, title III, § 301(a), May 24, 1962,
76 Stat. 75. See General Headnote 3(a) under section
1202 of Title 19, Customs Duties.
CODIFICATION
Section constitutes subsec. (d) of section 28 of act
July 22, 1954. Subsecs. (a) and (c) of section 28 are clas-
sified to sections 1642 and 1643, respectively, of this
title, and subsec. (b) thereof amended section 3350 of
former Title 26, Internal Revenue Code, 1939.
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 Sept. 1, 1954, subjected the Virgin Islands to
the general provision for importations from insular
possessions contained in section 1301a of Title 19, Cus-
toms Duties.
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF 1954 AMENDMENT
Amendment by act Sept. 1, 1954, effective on and after
the thirtieth day following Sept. 1, 1954, see section 601
of act Sept. 1, 1954, set out as a note under section 1421e
of this title.
§ 1645. Remittance of duties, taxes, and fees to be
collected in next fiscal year; authorization,
prerequisites, amount, etc.
Beginning as soon as the government of the
Virgin Islands enacts legislation establishing a
fiscal year commencing on October 1 and ending
on September 30, the Secretary of the Treasury,
prior to the commencement of any fiscal year,
shall remit to the government of the Virgin Is-
lands the amount of duties, taxes, and fees
which the Governor of the Virgin Island
Source: Supplied 2024 U.S. Code historical extraction · 48 U.S.C. § 1645
Stored review status: historical_2024_not_currentness_verified. Same stored citation; legal effect and authority still require review.