---
kind: "unit"
title: "48"
title_heading: "Territories and Insular Possessions"
key: "ch7/schI"
level: "subchapter"
label: "Subchapter I"
heading: "General Provisions"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/48/ch7-schI"
sections_count: 18
---

# Subchapter I — General Provisions

Title 48 — Territories and Insular Possessions › Chapter 7 — Virgin Islands

## Sections

- [§1391. Repealed.](/usc/48/1391.md)
- [§1392. Local laws continued; courts](/usc/48/1392.md)
- [§1392a. Repealed.](/usc/48/1392a.md)
- [§1392b. Repealed.](/usc/48/1392b.md)
- [§1393. Repealed.](/usc/48/1393.md)
- [§1394. Customs duties and internal-revenue taxes](/usc/48/1394.md)
- [§1395. Tax laws continued; tax on sugar](/usc/48/1395.md)
- [§1396. Duties and taxes covered into Virgin Islands treasury](/usc/48/1396.md)
- [§1397. Income tax laws of United States in force; payment of proceeds; levy of surtax on all taxpayers](/usc/48/1397.md)
- [§1398. Omitted](/usc/48/1398.md)
- [§1399. Repealed.](/usc/48/1399.md)
- [§1400. Repealed.](/usc/48/1400.md)
- [§1401...1401e. Repealed.](/usc/48/1401...1401e.md)
- [§1401f. Omitted](/usc/48/1401f.md)
- [§1402. Extension of industrial alcohol and internal revenue laws to Virgin Islands](/usc/48/1402.md)
- [§1403. Issuance of bonds or other obligations by government or municipalities; use of proceeds; limit on public indebtedness; terms, execution, interest rate, and sale price; taxes](/usc/48/1403.md)
- [§1403a. Expenditure of bond proceeds for public improvements](/usc/48/1403a.md)
- [§1403b. Bond liability of United States](/usc/48/1403b.md)