Notes on 48 U.S.C. § 1642 : US Code - Notes

Search Notes on 48 U.S.C. § 1642 : US Code - Notes

(July 22, 1954, ch. 558, Sec. 28(a), 68 Stat. 508; Pub. L. 95-348,
Sec. 4(c)(3), Aug. 18, 1978, 92 Stat. 491; Pub. L. 96-205, title
IV, Sec. 403(a), Mar. 12, 1980, 94 Stat. 89.)
REFERENCES IN TEXT
Act of August 18, 1978, referred to in text, probably means Pub.
L. 95-348, Aug. 18, 1978, 92 Stat. 487, as amended, 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, 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.
Section 3811 of the Internal Revenue Code, referred to in text,
means section 3811 of former Title 26, Internal Revenue Code, which
was repealed by section 7851(a)(7) of the Internal Revenue Code of
1986. Similar provisions are contained in section 7651 of Title 26,
Internal Revenue Code. For provision that any reference in any
other law to a provision of the Internal Revenue Code of 1939 be
deemed a reference to the corresponding provision of the Internal
Revenue Code of 1986, see section 7852(b) of Title 26.
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 deductions
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 Treasury of the Virgin Islands.
1978 - Pub. L. 95-348 struck out "less the cost of collecting all
of said duties, taxes, and fees," before "shall be covered".