48 U.S.C. § 1643 — Import provisions with respect to trade-

Page 163 TITLE 48—TERRITORIES AND INSULAR POSSESSIONS § 1644 1 So in original. Probably should be ‘‘Legislature’’. 1 See References in Text note below. ary 1, 1982: Provided, That any other retained costs not heretofore remitted pursuant to the Act of August 18, 1978, shall be immediately re- mitted to the Treasury of the Virgin Islands notwithstanding any other provision of law) shall be covered into the treasury of the Virgin Islands, and shall be available for expenditure as the Legislature of the Virgin Islands may pro- vide: Provided, That the term ‘‘inhabitants of the Virgin Islands’’ as used in this section shall include all persons whose permanent residence is in the Virgin Islands, and such persons shall satisfy their income tax obligations under appli- cable taxing statutes of the United States by paying their tax on income derived from all sources both within and outside the Virgin Is- lands into the treasury of the Virgin Islands: Provided further, That nothing in this chapter shall be construed to apply to any tax specified in section 3811 of the Internal Revenue Code. (July 22, 1954, ch. 558, § 28(a), 68 Stat. 508; Pub. L. 95–348, § 4(c)(3), Aug. 18, 1978, 92 Stat. 491; Pub. L. 96–205, title IV, § 403(a), Mar. 12, 1980, 94 Stat. 89.) Editorial Notes REFERENCES IN TEXT Act of August 18, 1978, referred to in text, probably means Pub. L. 95–348, Aug. 18, 1978, 92 Stat. 487, which enacted sections 1645 and 1841 of this title and section 410dd of Title 16, Conservation, amended sections 1421h, 1469a, 1575, and 1642 of this title and sections 398a and 398c to 398f of Title 16, and enacted provisions set out as a note under sections 1421, 1641, and 1681 of this title. For complete classification of this Act to the Code, see Tables. This chapter, referred to in text, was in the original ‘‘this Act’’, meaning act July 22, 1954, ch. 558, 68 Stat. 497, known as the Revised Organic Act of the Virgin Is- lands, which is classified principally to this chapter. For complete classification of this Act to the Code, see Short Title note set out under section 1541 of this title and Tables. Section 3811 of the Internal Revenue Code, referred to in text, means section 3811 of the Internal Revenue Code of 1939, which was repealed by section 7851 of the Internal Revenue Code of 1954, Title 26. Similar provi- sions are contained in section 7651 of Title 26. The In- ternal Revenue Code of 1954 was redesignated the Inter- nal Revenue Code of 1986 by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095. For table of comparisons of the 1939 Code to the 1986 Code, see Table I preceding section 1 of Title 26, Internal Revenue Code. See also section 7852(b) of Title 26 for provision that references in any other law to a provision of the 1939 Code, unless ex- pressly incompatible with the intent thereof, shall be deemed a reference to the corresponding provision of the 1986 Code. CODIFICATION Section constitutes subsec. (a) of section 28 of act July 22, 1954. Subsec. (b) of section 28 amended section 3350 of former Title 26, Internal Revenue Code, 1939, and subsecs. (c) and (d) thereof are classified to sections 1643 and 1644, respectively, of this title. AMENDMENTS 1980—Pub. L. 96–205 inserted provisions relating to de- ductions for the costs of collecting the duties, taxes, and fees attributable to the importation of petroleum products until Jan. 1, 1982, provided that outstanding retained costs are immediately remitted to the Treas- ury of the Virgin Islands. 1978—Pub. L. 95–348 struck out ‘‘less the cost of col- lecting all of said duties, taxes, and fees,’’ before ‘‘shall be covered’’. § 1642a. Availability of collected customs duties for expenditures as Legislature may provide Notwithstanding any other provision of law, the proceeds of customs duties collected in the Virgin Islands less the cost of collecting all said duties shall, effective for fiscal years beginning after September 30, 1979, be covered into the Treasury of the Virgin Islands, and shall be available for expenditure as the Legislator 1 of the Virgin Islands may provide. (Pub. L. 96–304, title I, § 100, July 8, 1980, 94 Stat. 907.) Editorial Notes PRIOR PROVISIONS A prior section 1642a, Pub. L. 96–38, title I, July 25, 1979, 93 Stat. 122, related to availability of collected customs duties for expenditures as the Virgin Islands Legislature may provide, prior to repeal by Pub. L. 96–205, title IV, § 403(b), Mar. 12, 1980, 94 Stat. 89. § 1643. Import provisions with respect to trade- marks Section 1124 of title 15, and section 1526 of title 19, shall not apply to importations into the Vir- gin Islands of genuine foreign merchandise bear- ing a genuine foreign trade-mark, but shall re- main applicable to importations of such mer- chandise from the Virgin Islands into the United States or its possessions; and the dealing in or possession of any such merchandise in the Vir- gin Islands shall not constitute a violation of any registrant’s right under the Trade Mark Act [15 U.S.C. 1051 et seq.]. (July 22, 1954, ch. 558, § 28(c), 68 Stat. 509.) Editorial Notes REFERENCES IN TEXT The Trade Mark Act, referred to in text, probably means the Trademark Act of 1946, also popularly known as the Lanham Act, act July 5, 1946, ch. 540, 60 Stat. 427, which is classified generally to chapter 22 (§ 1051 et seq.) of Title 15, Commerce and Trade. For complete classification of this Act to the Code, see Short Title note set out under section 1051 of Title 15 and Tables. CODIFICATION Section constitutes subsec. (c) of section 28 of act July 22, 1954. Subsec. (b) of section 28 amended section 3350 of former Title 26, Internal Revenue Code, 1939, and subsecs. (a) and (d) thereof are classified to sections 1642 and 1644, respectively, of this title. § 1644. Import duties on articles entering United States or possessions from Virgin Islands All articles coming into the United States from the Virgin Islands shall be subject to or ex- empt from duty as provided for in section 1301a 1 of title 19 and subject to internal-revenue taxes as provided for in section 7652(b) of title 26. (July 22, 1954, ch. 558, § 28(d), 68 Stat. 509; Sept. 1, 1954, ch. 1213, title IV, § 402(a), 68 Stat. 1140; Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095.)