---
kind: "section"
citation: "48 U.S.C. § 1396"
title: "48"
title_heading: "Territories and Insular Possessions"
number: "1396"
heading: "Duties and taxes covered into Virgin Islands treasury"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/48/1396"
units:
  - "Chapter 7 — Virgin Islands"
  - "Subchapter I — General Provisions"
---

# §1396. Duties and taxes covered into Virgin Islands treasury


The duties and taxes collected in pursuance of sections [1394](/usc/48/1394.md) and [1395](/usc/48/1395.md) of this title shall not be covered into the general fund of the Treasury of the United States, but shall be used and expended for the government and benefit of the Virgin Islands, under such rules and regulations as the President may prescribe.


## Source credit

(Mar. 3, 1917, ch. 171, § 5, 39 Stat. 1133.)