US Code

Public Law 119-73 (01/23/2026)

26 U.S.C. § 7651

Administration and collection of taxes in possessions

Except as otherwise provided in this subchapter, and except as otherwise provided in section 28(a) of the Revised Organic Act of the Virgin Islands and section 30 of the Organic Act of Guam (relating to the covering of the proceeds of certain taxes into the treasuries of the Virgin Islands and Guam, respectively)—
(1)

Applicability of administrative provisions

All provisions of the laws of the United States applicable to the assessment and collection of any tax imposed by this title or of any other liability arising under this title (including penalties) shall, in respect of such tax or liability, extend to and be applicable in any possession of the United States in the same manner and to the same extent as if such possession were a State, and as if the term “United States” when used in a geographical sense included such possession.

(2)

Tax imposed in possession

In the case of any tax which is imposed by this title in any possession of the United States—
(A)

Internal revenue collections

Such tax shall be collected under the direction of the Secretary, and shall be paid into the Treasury of the United States as internal revenue collections; and

(B)

Applicable laws

All provisions of the laws of the United States applicable to the administration, collection, and enforcement of such tax (including penalties) shall, in respect of such tax, extend to and be applicable in such possession of the United States in the same manner and to the same extent as if such possession were a State, and as if the term “United States” when used in a geographical sense included such possession.

(3)

Other laws relating to possessions

This section shall apply notwithstanding any other provision of law relating to any possession of the United States.

(4)

Virgin Islands

(A)
For purposes of this section, the reference in section 28(a) of the Revised Organic Act of the Virgin Islands to “any tax specified in section 3811 of the Internal Revenue Code” shall be deemed to refer to any tax imposed by chapter 2 or by chapter 21.
(B)
For purposes of this title, section 28(a) of the Revised Organic Act of the Virgin Islands shall be effective as if such section 28(a) had been enacted before the enactment of this title and such section 28(a) shall have no effect on the amount of income tax liability required to be paid by any person to the United States.

Aug. 16, 1954, ch. 73668A Stat. 906Pub. L. 91–513, title III, § 1102(j)84 Stat. 1293Pub. L. 94–455, title XIX, § 1906(b)(13)(A)90 Stat. 1834Pub. L. 98–369, div. A, title I, § 130(c)98 Stat. 661Pub. L. 99–514, title XII, § 1275(b)100 Stat. 2598Pub. L. 110–172, § 11(a)(34)(B)121 Stat. 2487(, ; , , ; , , ; , title VIII, § 801(d)(9), , , 997; , , ; , , .)

Editorial Notes

References in Text

section 1642 of Title 48Section 28(a) of the Revised Organic Act of the Virgin Islands, referred to in introductory provisions and par. (4), is classified to , Territories and Insular Possessions.

section 1421h of Title 48Section 30 of the Organic Act of Guam, referred to in introductory provisions, is classified to .

Amendments

Pub. L. 110–1722007—Pars. (4), (5). redesignated par. (5) as (4) and struck out heading and text of former par. (4). Text read as follows: “For purposes of this section, the term ‘possession of the United States’ includes the Canal Zone.”

Pub. L. 99–5141986—Par. (5)(B). amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: “For purposes of this title (other than section 881(b)(1) or subpart C of part III of subchapter N of chapter 1), section 28(a) of the Revised Organic Act of the Virgin Islands shall be effective as if such section had been enacted subsequent to the enactment of this title.”

Pub. L. 98–369, § 801(d)(9)1984—Par. (5)(B). , inserted “or subpart C of part III of subchapter N of chapter 1”.

Pub. L. 98–369, § 130(c), inserted “(other than section 881(b)(1))”.

Pub. L. 94–4551976—Par. (2)(A). struck out “or his delegate” after “Secretary”.

Pub. L. 91–5131970— struck out reference to exceptions provided for in sections 4705(b), 4735, and 4762 (relating to taxes on narcotic drugs and marihuana) in provisions preceding par. (1).

Statutory Notes and Related Subsidiaries

Effective Date of 1986 Amendment

Pub. L. 99–514section 1277 of Pub. L. 99–514section 931 of this titleAmendment by applicable to taxable years beginning after , with certain exceptions and qualifications, see , set out as a note under .

Effective Date of 1984 Amendment

section 130(c) of Pub. L. 98–369section 130(d) of Pub. L. 98–369section 881 of this titleAmendment by applicable to payments made after , in taxable years ending after such date, see , set out as a note under .

section 801(d)(9) of Pub. L. 98–369section 805(a)(1) of Pub. L. 98–369section 245 of this titleAmendment by applicable to transactions after , in taxable years ending after such date, see , as amended, set out as a note under .

Effective Date of 1970 Amendment

Pub. L. 91–513section 1105(a) of Pub. L. 91–513section 951 of Title 21Amendment by effective on first day of seventh calendar month that begins after , see , set out as an Effective Date note under , Food and Drugs.

Savings Provision

section 1102 of Pub. L. 91–513section 1103 of Pub. L. 91–513Prosecutions for any violation of law occurring, and civil seizures or forfeitures and injunctive proceedings commenced, prior to the effective date of amendment of this section by not to be affected or abated by reason thereof, see , set out as a note under sections 171 to 174 of Title 21, Food and Drugs.

Compensation to Guam and Virgin Islands for Unexpected Revenue Losses Occasioned by Tax Reduction Act of 1975 and Tax Reform Act of 1976

Pub. L. 95–134, title IV, § 40291 Stat. 1163

Pub. L. 94–1289 Stat. 26Pub. L. 94–45590 Stat. 1525“In order to compensate the territories of Guam and the Virgin Islands for unexpected revenue losses occasioned by the Tax Reduction Act of 1975 [, , , see Tables] and the Tax Reform Act of 1976 [, , , see Tables] there is hereby authorized to be appropriated to the Secretary for grants to the government of Guam not to exceed $15,000,000 and after , for grants to the government of the Virgin Islands not to exceed $14,000,000, such sums being in addition to those previously authorized for such purposes.”
, , , provided that:

Payments to Government of American Samoa, Guam, and the Virgin Islands

Pub. L. 95–30, title IV, § 40791 Stat. 156

“(a)
The Secretary of the Treasury is authorized to make separate payments to the government of American Samoa, the government of Guam, and the government of the Virgin Islands. The payment to the government of a particular possession shall be in an amount equal to the loss to that possession with respect to tax returns for the first taxable year beginning after , by reason of sections 101 and 102 of this Act [amending sections 1, 3, 21, 42, 57, 63, 143, 161, 172, 211, 402, 441, 443, 511, 584, 613A, 641, 642, 667, 703, 861, 862, 873, 904, 911, 931, 1034, 1211, 1302, 6014, 6212, 6504, and 6654 of this title and repealing sections 36, 141, 142, 144 and 145 of this title]. Such amount shall be determined by the Secretary of the Treasury upon certification to the Secretary by the United States Government Comptrollers for Guam and the Virgin Islands.
“(b)
There are hereby authorized to be appropriated, out of any funds in the Treasury not otherwise appropriated, such sums as may be necessary to carry out the provisions of this section.”
, , , provided that: