U.S. Code » Title 48 » Chapter CHAPTER 7— VIRGIN ISLANDS › Subchapter SUBCHAPTER I— GENERAL PROVISIONS

48 U.S.C. § 1397

Income tax laws of United States in force; payment of proceeds; levy of surtax on all taxpayers

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The income-tax laws in force in the United States of America and those which may hereafter be enacted shall be held to be likewise in force in the Virgin Islands of the United States, except that the proceeds of such taxes shall be paid into the treasuries of said islands: Provided further, That, notwithstanding any other provision of law, the Legislature of the Virgin Islands is authorized to levy a surtax on all taxpayers in an amount not to exceed 10 per centum of their annual income tax obligation to the government of the Virgin Islands.

Notes of Decisions
Cited in 53 cases (10 in the last 5 years), 1929–2024 · leading case: Vento v. Dir. of Virgin Islands Bureau of Internal Revenue, 715 F.3d 455 (3d Cir. 2013).
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Vento v. Dir. of Virgin Islands Bureau of Internal Revenue, 715 F.3d 455 (3d Cir. 2013). · cites it 2× “After the acquisition, the local tax laws remained in force until Congress enacted the Naval Service Appropriations Act of 1921, currently codified at 48 U.S.C. § 1397 . See Bizcap, Inc. v. Olive, 892 F.”
Abramson Enter., Inc. v. Gov't of the Virgin Islands, 994 F.2d 140 (3d Cir. 1993). · cites it 8× “The Internal Revenue Code of the United States is made applicable to the Virgin Islands pursuant to the Naval Service Appropriation Act of 1922, 48 U.S.C.A. § 1397 (1987): The income-tax laws in force in the United States of America and those which may hereinafter be enacted…”
Patrick McGrogan v. Comm'r of Internal Reven, 718 F.3d 216 (3d Cir. 2013). · cites it 2× “94-932 (codified at 48 U.S.C. § 1397 ); Chase Manhattan Bank, N.”
Chase Manhattan Bank, N.A. v. Gov't of the Virgin Islands, Bureau of Internal Revenue, 300 F.3d 320 (3d Cir. 2002). · cites it 2× “48 U.S.C. § 1397 . This relationship is known as the “mirror code” because Virgin Islands law is statutorily designed to mirror stateside law.”
Jennifer Duncan v. Governor of the Virgin Islands, 48 F.4th 195 (3d Cir. 2022). “2013); see also 48 U.S.C. § 1397 (providing that “[t]he income-tax laws in force in the United States of America and those which may hereafter be enacted shall be held to be likewise in force in the Virgin Islands of the United States, except that the proceeds of such 15 We need…”
Chicago Bridge & Iron Co., Ltd. v. Ruben B. Wheatley, Comm'r of Fin., 430 F.2d 973 (3d Cir. 1970). · cites it 3× “*558 The Internal Revenue Code of the United States was made applicable in the Virgin Islands by the Naval Service Appropriation Act of 1922, 48 U.S.C. § 1397 (1964): “The income-tax laws in force in the United States of America and those which may hereafter be enacted shall be…”
George H. T. Dudley v. Comm'r of Internal Revenue, 258 F.2d 182 (3d Cir. 1958). · cites it 2× “§ 1931(15) provides: “ ‘Virgin Islands income tax law’ means so much of the United States Internal Revenue Code as was made applicable in the Virgin Islands by the Act of Congress entitled ‘An Act making appropriations for the naval service for the fiscal year ending June 30,…”
Gov't of the United States Virgin Islands v. Comm'r of IRS, 743 F.3d 790 (11th Cir. 2014). “”)- 2 See 48 U.S.C. § 1397 . The Tax Court proceedings are the product of a disagreement over which government should have received taxes from these Taxpayers, and in what amount.”
Danbury, Inc. v. Olive, 627 F. Supp. 513 (D.V.I. 1986). · cites it 2× “The genesis of this system is the Naval Service Appropriation Act of 1922, 48 U.S.C. § 1397 (Supp. 1985) which provides: Income tax laws of the United States in force; payment of proceeds; levy of surtax on all taxpayers The income-tax laws in force in the United States of…”
Danbury, Inc. v. Anthony Olive, Dir., Bureau of Internal Revenue, Gov't of the Virgin Islands, 820 F.2d 618 (3d Cir. 1987). “123 (codified as amended at 48 U.S.C.A. § 1397 (West Supp.1987)); see also V.”
Armstrong v. Commonwealth of N. Mariana Islands, 576 F.3d 950 (9th Cir. 2009). “§ 1421i (Guam); 48 U.S.C. § 1397 (Virgin Islands); 48 U.S.”
Bartholomew v. Dist. of Columbia Off. of Tax & Revenue, 78 A.3d 309 (D.C. 2013). · cites it 2× “§§ 932 (c)(2), 7654(a); 48 U.S.C. § 1397 ; Coffey v. C.I.R., 663 F.”
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