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U.S. Code as of:
01/19/04
Section 1406i. Taxes and fees; power to assess and collect; ports of entry; export duties
Taxes and assessments on property and incomes, internal-revenue
taxes, license fees, and service fees may be imposed and collected,
and royalties for franchises, privileges, and concessions granted
may be collected for the purposes of the Government of the Virgin
Islands as may be provided and defined by the municipal councils
herein established: Provided, That all money hereafter derived from
any tax levied or assessed for a special purpose shall be treated
as a special fund in the treasury of the Virgin Islands and paid
out for such purpose only, except when otherwise authorized by the
legislative authority having jurisdiction after the purpose for
which such fund was created has been accomplished. Until Congress
shall otherwise provide, all laws concerning import duties and
customs in the municipality of Saint Thomas and Saint John now in
effect shall be in force and effect in and for the Virgin Islands:
Provided, That the Secretary of the Treasury shall designate the
several ports and sub-ports of entry in the Virgin Islands of the
United States and shall make such rules and regulations and appoint
such officers and employees as he may deem necessary for the
administration of the customs laws in the Virgin Islands of the
United States; and he shall fix the compensation of all such
officers and employees and provide for the payment of such
compensations and other expenses of the collection of duties, fees,
and taxes imposed under the customs laws from the receipts thereof.
The export duties in effect on June 22, 1936 may be from time to
time reduced, repealed, or restored by ordinance of the municipal
council having jurisdiction: Provided further, That no new export
duties shall be levied in the Virgin Islands except by the
Congress.
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