48 U.S.C. § 1397 : US Code - Section 1397: Income tax laws of United States in force; payment of proceeds; levy of surtax on all taxpayers

Search 48 U.S.C. § 1397 : US Code - Section 1397: Income tax laws of United States in force; payment of proceeds; levy of surtax on all taxpayers

The income-tax laws in force in the United States of America and
those which may hereafter be enacted shall be held to be likewise
in force in the Virgin Islands of the United States, except that
the proceeds of such taxes shall be paid into the treasuries of
said islands: Provided further, That, notwithstanding any other
provision of law, the Legislature of the Virgin Islands is
authorized to levy a surtax on all taxpayers in an amount not to
exceed 10 per centum of their annual income tax obligation to the
government of the Virgin Islands.