Jurisdiction
section 1332 of title 28section 1617 of this titleThe District Court of the Virgin Islands shall have the jurisdiction of a District Court of the United States, including, but not limited to, the diversity jurisdiction provided for in and that of a bankruptcy court of the United States. The District Court of the Virgin Islands shall have exclusive jurisdiction over all criminal and civil proceedings in the Virgin Islands with respect to the income tax laws applicable to the Virgin Islands, regardless of the degree of the offense or of the amount involved, except the ancillary laws relating to the income tax enacted by the legislature of the Virgin Islands. Any act or failure to act with respect to the income tax laws applicable to the Virgin Islands which would constitute a criminal offense described in chapter 75 of subtitle F of title 26 shall constitute an offense against the government of the Virgin Islands and may be prosecuted in the name of the government of the Virgin Islands by the appropriate officers thereof in the District Court of the Virgin Islands without the request or the consent of the United States attorney for the Virgin Islands, notwithstanding the provisions of .
General jurisdiction; limitations
ProvidedIn addition to the jurisdiction described in subsection (a) the District Court of the Virgin Islands shall have general original jurisdiction in all causes in the Virgin Islands the jurisdiction over which is not then vested by local law in the local courts of the Virgin Islands: , That the jurisdiction of the District Court of the Virgin Islands under this subsection shall not extend to civil actions wherein the matter in controversy does not exceed the sum or value of $500, exclusive of interest and costs; to criminal cases wherein the maximum punishment which may be imposed does not exceed a fine of $100 or imprisonment for six months, or both; and to violations of local police and executive regulations. The courts established by local law shall have jurisdiction over the civil actions, criminal cases, and violations set forth in the preceding proviso. In causes brought in the district court solely on the basis of this subsection, the district court shall be considered a court established by local law for the purposes of determining the availability of indictment by grand jury or trial by jury.
Criminal offenses; concurrent jurisdiction with local courts
The District Court of the Virgin Islands shall have concurrent jurisdiction with the courts of the Virgin Islands established by local law over those offenses against the criminal laws of the Virgin Islands, whether felonies or misdemeanors or both, which are of the same or similar character or part of, or based on, the same act or transaction or two or more acts or transactions connected together or constituting part of a common scheme or plan, if such act or transaction or acts or transactions also constitutes or constitute an offense or offenses against one or more of the statutes over which the District Court of the Virgin Islands has jurisdiction pursuant to subsections (a) and (b) of this section.
July 22, 1954, ch. 558, § 2268 Stat. 506Pub. L. 95–598, title III, § 336(a)92 Stat. 2680Pub. L. 98–454, title VII, § 703(a)98 Stat. 1738Pub. L. 99–514, § 2100 Stat. 2095(, ; , , ; , title X, § 1001, , , 1745; , , .)
Editorial Notes
References in Text
act July 22, 1954, ch. 55868 Stat. 497section 1541 of this titleThis chapter, referred to in text, was in the original “this Act”, meaning , , known as the Revised Organic Act of the Virgin Islands, which is classified principally to this chapter. For complete classification of this Act to the Code, see Short Title note set out under and Tables.
Amendments
Pub. L. 99–5141986—Subsec. (a). substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”, which for purposes of codification was translated as “title 26” thus requiring no change in text.
Pub. L. 98–454section 336 of Pub. L. 95–5981984— amended section generally, designating existing provisions as subsec. (a), substituted provisions that District Court would have all jurisdiction of a district court of the United States, including diversity jurisdiction and bankruptcy jurisdiction as well as civil and criminal matters regarding the income tax laws applicable to the Virgin Islands for former provisions conferring general jurisdiction on the court and providing for the transfer of cases, repealed , which had amended this section, and added subsecs. (b) and (c).
Pub. L. 95–5981978— inserted “and a bankruptcy court” after “jurisdiction of a district court”.
Statutory Notes and Related Subsidiaries
Effective Date of 1984 Amendment
Pub. L. 98–454section 1005 of Pub. L. 98–454section 1424 of this titleAmendment by effective on ninetieth day following , see , set out as a note under .
Effective Date of 1978 Amendment
Pub. L. 95–598, title IV, § 402(e)92 Stat. 2682section 336(a) of Pub. L. 95–598Pub. L. 98–454, title X, § 100198 Stat. 1745, , , which provided a prospective effective date for the amendment of this section by , was repealed by , , .
Jurisdiction of District Court Over Pending Cases
Pub. L. 98–454, title VII, § 703(b)98 Stat. 1738