Title 48
This is not an official government website.
Copyright © 2026 PLEJ LC. All rights reserved.
Title 48
Title 48
VIRGIN ISLANDS
Move through the sections below while keeping the rest of the chapter close at hand in the explorer.
Title 48
23
Use the list below to move through the chapter quickly and jump into the specific section you want to read.
23 sections loaded in this panel.
Local laws continued; courts
Customs duties and internal-revenue taxes
Tax laws continued; tax on sugar
Duties and taxes covered into Virgin Islands treasury
Income tax laws of United States in force; payment of proceeds; levy of surtax on all taxpayers
Extension of industrial alcohol and internal revenue laws to Virgin Islands
Issuance of bonds or other obligations by government or municipalities; use of proceeds; limit on public indebtedness; terms, execution, interest rate, and sale price; taxes
Expenditure of bond proceeds for public improvements
Bond liability of United States
Geographical application of subchapter; land and waters included in term “Virgin Islands”
Transfer of property to government
Laws continued in force until modified; patent, trade mark, and copyright laws extended to Virgin Islands; jurisdiction of district court
Judicial process; title of criminal prosecutions
Taxes, duties and fees as funds for benefit of municipalities; appropriations
Taxes and fees; power to assess and collect; ports of entry; export duties
Effective date
Short title
Legislative authority to create authorities; appointment of members; powers of authorities
Issuance of notes, bonds, and obligations
Authorization of loans, conveyances, etc., by government and municipalities
Grants-in-aid by Federal Government
Ratification of prior acts
Additional powers