Notes on 48 U.S.C. § 1612 : US Code - Notes

Search Notes on 48 U.S.C. § 1612 : US Code - Notes

(July 22, 1954, ch. 558, Sec. 22, 68 Stat. 506; Pub. L. 95-598,
title III, Sec. 336(a), Nov. 6, 1978, 92 Stat. 2680; Pub. L. 98-
454, title VII, Sec. 703(a), title X, Sec. 1001, Oct. 5, 1984, 98
Stat. 1738, 1745; Pub. L. 99-514, Sec. 2, Oct. 22, 1986, 100 Stat.
2095.)
REFERENCES IN TEXT
This chapter, referred to in text, was in the original "this
Act", meaning act July 22, 1954, ch. 558, 68 Stat. 497, as amended,
known as the Revised Organic Act of the Virgin Islands, 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.
AMENDMENTS
1986 - Subsec. (a). 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.
1984 - Pub. L. 98-454 amended section generally, designating
existing provisions as subsec. (a), substituted provisions that
District Court would have all jurisdiction of a district court of
the United States, including diversity jurisdiction and bankruptcy
jurisdiction as well as civil and criminal matters regarding the
income tax laws applicable to the Virgin Islands for former
provisions conferring general jurisdiction on the court and
providing for the transfer of cases, repealed section 336 of Pub.
L. 95-598, which had amended this section, and added subsecs. (b)
and (c).
1978 - Pub. L. 95-598 inserted "and a bankruptcy court" after
"jurisdiction of a district court".
EFFECTIVE DATE OF 1984 AMENDMENT
Amendment by Pub. L. 98-454 effective on ninetieth day following
Oct. 5, 1984, see section 1005 of Pub. L. 98-454, set out as a note
under section 1424 of this title.
EFFECTIVE DATE OF 1978 AMENDMENT
Section 402(e) of Pub. L. 95-598, which provided a prospective
effective date for the amendment of this section by section 336(a)
of Pub. L. 95-598, was repealed by section 1001 of Pub. L. 98-454.
JURISDICTION OF DISTRICT COURT OVER PENDING CASES
Section 703(b) of Pub. L. 98-454 provided that: "The provisions
of this section [amending this section] shall not result in the
loss of jurisdiction of the District Court of the Virgin Islands
over any complaint or proceeding pending in it on the day preceding
the effective date of this amendatory Act [see Effective Date of
1984 Amendment note set out under section 1424 of this title] and
such complaint and proceeding may be pursued to final determination
in the District Court of the Virgin Islands, the United States
Court of Appeals for the Third Circuit, and the Supreme Court,
notwithstanding the provisions of this amendatory Act [Pub. L. 98-
454]."