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

48 U.S.C. § 1401 to 1401e

Repealed. Pub. L. 110–40, § 1(a), June 29, 2007, 121 Stat. 232

act May 26, 1936, ch. 450, § 149 Stat. 1372Section 1401, , , set out the policy of Congress to equalize taxes on real property in the Virgin Islands.

act May 26, 1936, ch. 450, § 249 Stat. 1372Section 1401a, , , related to valuation of real property for assessment and uniformity of rates.

act May 26, 1936, ch. 450, § 349 Stat. 1372Section 1401b, , , related to rate of tax in absence of local laws and regulations by President for assessment and collection pending adoption of local laws.

act May 26, 1936, ch. 450, § 449 Stat. 1372Section 1401c, , , provided that taxes were to be deposited in the municipal treasury of the municipality in which collected.

May 26, 1936, ch. 450, § 549 Stat. 1372June 30, 1949, ch. 285, § 1263 Stat. 356Section 1401d, acts , ; , , related to payments to be made by the Virgin Islands Corporation into municipal treasuries of the Virgin Islands in lieu of certain taxes, valuation of real property in the Virgin Islands owned by the Virgin Islands Corporation as a basis for determining the amount of taxation, and payment to be made for any property owned by the United States in the Virgin Islands used for ordinary business or commercial purposes.

act May 26, 1936, ch. 450, § 649 Stat. 1373Section 1401e, , , related to exemptions from taxation and authority of municipalities to alter, amend, or repeal existing laws.

Statutory Notes and Related Subsidiaries

Effective Date of Repeal

Pub. L. 110–40, § 1(b)121 Stat. 232

“This section [repealing sections 1401 to 1401e of this title] shall be deemed to have taken effect on .”
, , , provided that: