48-U.S.C.-1644
§1644 – Import Duties On Articles Entering United States Or Possessions From Virgin Islands
Pathway
Title 48 > Chapter 12 > Subchapter VII > Section 1644
Details
- Reference: Section 1644
- Legend: §1644 – Import Duties On Articles Entering United States Or Possessions From Virgin Islands
- USCode Year: 2013
Provision Content
All articles coming into the United States from the Virgin Islands shall be subject to or exempt from duty as provided for in section 1301a 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.)
References in Text
Section 1301a of title 19, referred to in text, was repealed by Pub.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 classified 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, Customs Duties.
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.
U.S. Encyclopedia of Law Coverage
48-U.S.C.-1617 in the Legal Encyclopedia: Territories
In this entry about 48-U.S.C.-1617, find legal reference material, bibliographies and premiere content related to territories in the American Encyclopedia of Law, presenting a comprehensive view of the United States territories-specific issues, written by authorities in the field.
48-U.S.C.-1594 in the Legal Encyclopedia: Virgin Islands
In this entry about 48-U.S.C.-1594, find legal reference material, bibliographies and premiere content related to virgin islands in the American Encyclopedia of Law, presenting a comprehensive view of the United States virgin islands-specific issues, written by authorities in the field.
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