48 U.S.C. § 1406h : US Code - Section 1406H: Taxes, duties and fees as funds for benefit of municipalities; appropriations
Search 48 U.S.C. § 1406h : US Code - Section 1406H: Taxes, duties and fees as funds for benefit of municipalities; appropriations
All taxes, duties, fees, and public revenues collected in the
municipality of Saint Croix shall be covered into the treasury of
the Virgin Islands and held in account for said municipality and
all taxes, duties, fees, and public revenues collected in the
municipality of Saint Thomas and Saint John shall be covered into
said treasury of the Virgin Islands and held in account for said
municipality: Provided, That the proceeds of customs duties, less
the cost of collection, and the proceeds of the United States
income tax, and the proceeds of any taxes levied by the Congress on
the inhabitants of the Virgin Islands, and all quarantine,
passport, immigration, and naturalization fees collected in the
Virgin Islands shall be covered into the treasury of the Virgin
Islands and held in account for the respective municipalities, and
shall be expended for the benefit and government of said
municipalities in accordance with the annual municipal budgets. The
Municipal Council of Saint Croix may make appropriations for the
purposes of said municipality from, and to be paid out of, the
funds credited to its account in the treasury of the Virgin
Islands; and the Municipal Council of Saint Thomas and Saint John
may make appropriations for the purposes of said municipality from,
and to be paid out of, the funds credited to its account in said
treasury.
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Repealed. Pub. L. 97-357, title III, Sec. 307, Oct. 19, 1982, 96 Stat. 1709
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Taxes and fees; power to assess and collect; ports of entry; export duties