48 U.S.C. § 1642 — Use of certain proceeds for expenditure;

Page 162 TITLE 48—TERRITORIES AND INSULAR POSSESSIONS § 1632 Editorial Notes REFERENCES IN TEXT Section 26, referred to in subsec. (d), probably means section 26 of S. 3378 (act July 22, 1954, ch. 558, 68 Stat. 497) prior to the submission of S. 3378 to the Conference Committee which redesignated section 26 as section 28 of S. 3378. Said section 28 was composed of subsecs. (a) to (d). Subsecs. (a), (c), and (d) thereof enacted sections 1642, 1643, and 1644 of this title, respectively. Subsec. (b) thereof added subsec. (c) to section 3350 of former Title 26, Internal Revenue Code. Reference to section 3350(c) of former Title 26 is deemed a reference to section 7652(b)(3) of Title 26, Internal Revenue Code. See sec- tion 7852(b) of Title 26, Internal Revenue Code, which provides that any reference in any other law to a provi- sion of the Internal Revenue Code of 1939 be deemed a reference to the corresponding provisions of the Inter- nal Revenue Code of 1986. Statutory Notes and Related Subsidiaries AGREEMENT REGARDING FINANCIAL ACCOUNTABILITY AND PERFORMANCE STANDARDS Pub. L. 106–84, § 2, Oct. 28, 1999, 113 Stat. 1295, provided that: ‘‘(a) IN GENERAL.—The Secretary of the Interior is au- thorized to enter into an agreement with the Governor of the Virgin Islands establishing mutually agreed fi- nancial accountability and performance standards for the fiscal operations of the Government of the Virgin Islands. ‘‘(b) TRANSMISSION TO CONGRESS.—Upon ratification of the agreement authorized in subsection (a) by both parties, the Secretary shall forward a copy of the agreement to the Committee on Resources [now Com- mittee on Natural Resources] in the House of Rep- resentatives and the Committee on Energy and Natural Resources in the Senate.’’ § 1632. Repealed. Pub. L. 90–496, § 14, Aug. 23, 1968, 82 Stat. 842 Section, act July 22, 1954, ch. 558, § 19, 68 Stat. 505, au- thorized Comptroller General of United States to re- view annually the office and activities of Government Comptroller of Virgin Islands, and report thereon to Governor, Secretary of the Interior, and Congress. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF REPEAL Pub. L. 90–496, § 14, Aug. 23, 1968, 82 Stat. 842, provided that the repeal of this section is effective on the date of enactment of Pub. L. 90–496, which was approved Aug. 23, 1968. SUBCHAPTER VII—FISCAL PROVISIONS § 1641. Method of payment of official salaries The salaries and travel allowances of the Gov- ernor, Lieutenant Governor, the heads of the ex- ecutive departments, other officers and employ- ees of the government of the Virgin Islands, and the members of the legislature shall be paid by the government of the Virgin Islands at rates prescribed by the laws of the Virgin Islands. (July 22, 1954, ch. 558, § 20, formerly § 20(c), 68 Stat. 506; Pub. L. 85–851, § 6(a), Aug. 28, 1958, 72 Stat. 1095; Pub. L. 90–496, § 10, Aug. 23, 1968, 82 Stat. 841.) Editorial Notes CODIFICATION Prior to the 1968 amendment of section 20 of act July 22, 1954, this section constituted subsec. (c) of said sec- tion 20. Subsecs. (a) and (b) of said section 20 were clas- sified to sections 1592 and 1598, respectively, of this title. Section 10 of Pub. L. 90–496 consolidated the text of said section 20 into a single unlettered paragraph, classified to this section. AMENDMENTS 1968—Pub. L. 90–496 substituted provisions that the salaries and travel allowances of all officials connected with the executive and legislative departments of the government of the Virgin Islands be paid by the govern- ment of the Virgin Islands at rates prescribed by the laws of the Virgin Islands for provisions that the sala- ries of the Governor, the Government Secretary, the government comptroller, and their immediate staffs be paid by the United States, and provisions that the sala- ries of the heads of the executive departments be paid by the government of the Virgin Islands, such salaries to be paid without the necessity of further appropria- tions therefor, if the legislature fails to make an appro- priation for such salaries. 1958—Pub. L. 85–851 provided for the payment of the salary of the government comptroller by the United States instead of by the government of the Virgin Is- lands. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1968 AMENDMENT Amendment of provisions of section necessary to au- thorize the holding of an election for Governor and Lieutenant Governor on Nov. 3, 1970, effective Jan. 1, 1970, and all other amendments of provisions of section, unless otherwise expressly provided by Pub. L. 90–496, effective Jan. 4, 1971, see section 16 of Pub. L. 90–496, set out as a note under section 1591 of this title. EFFECTIVE DATE OF 1958 AMENDMENT Pub. L. 85–851, § 6(b), Aug. 28, 1958, 72 Stat. 1095, pro- vided that: ‘‘This section 6 [amending this section] shall become effective on July 1, 1959.’’ ELIMINATION OF GENERAL FUND DEFICITS OF GUAM AND VIRGIN ISLANDS Pub. L. 96–597, title VI, § 607, Dec. 24, 1980, 94 Stat. 3483, as amended by Pub. L. 97–357, title VI, § 601, Oct. 19, 1982, 96 Stat. 1712, authorized limited payments to Guam and the Virgin Islands for fiscal years 1982 to 1985 provided the respective governors of those territories submit plans designed to eliminate the respective terri- tories’ general fund deficits by the beginning of fiscal year 1987. AUTHORIZATION OF APPROPRIATIONS FOR GRANTS FOR ANTICIPATED DEFICITS DURING FISCAL YEARS 1979 THROUGH 1981; TERMS AND CONDITIONS; REPORT ON FINANCIAL CONDITION; CONTENTS Pub. L. 95–348, § 4(d), Aug. 18, 1978, 92 Stat. 491, author- ized appropriations for fiscal years 1979 to 1981 for grants for anticipated deficits in such years, and re- quired a report respecting financial conditions and ac- tivities, prior to repeal by Pub. L. 96–205, title IV, § 404, Mar. 12, 1980, 94 Stat. 89. § 1642. Use of certain proceeds for expenditure; income tax obligations of inhabitants The proceeds of customs duties, the proceeds of the United States income tax, the proceeds of any taxes levied by the Congress on the inhab- itants of the Virgin Islands, and the proceeds of all quarantine, passport, immigration, and natu- ralization fees collected in the Virgin Islands, (less the cost of collecting such duties, taxes and fees as may be directly attributable (as certified by the Comptroller of the Virgin Islands) to the importation of petroleum products until Janu- 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.)