§ 7651.
Except as otherwise provided in this subchapter, and except as otherwise provided in section 28(a) of the Revised Organic Act of the Virgin Islands and section 30 of the Organic Act of Guam (relating to the covering of the proceeds of certain taxes into the treasuries of the Virgin Islands and Guam, respectively)—
(2)
Tax imposed in possession
In the case of any tax which is imposed by this title in any possession of the United States—
(A)
Internal revenue collections
(4)
Virgin Islands
(A)
For purposes of this section, the reference in section 28(a) of the Revised Organic Act of the Virgin Islands to “any tax specified in section 3811 of the Internal Revenue Code” shall be deemed to refer to any tax imposed by chapter 2 or by chapter 21.
(B)
For purposes of this title, section 28(a) of the Revised Organic Act of the Virgin Islands shall be effective as if such section 28(a) had been enacted before the enactment of this title and such section 28(a) shall have no effect on the amount of income tax liability required to be paid by any person to the United States.
([Aug. 16, 1954, ch. 736], [68A Stat. 906]; [Pub. L. 91–513, title III, § 1102(j)], Oct. 27, 1970, [84 Stat. 1293]; [Pub. L. 94–455, title XIX, § 1906(b)(13)(A)], Oct. 4, 1976, [90 Stat. 1834]; [Pub. L. 98–369, div. A, title I, § 130(c)], title VIII, § 801(d)(9), July 18, 1984, [98 Stat. 661], 997; [Pub. L. 99–514, title XII, § 1275(b)], Oct. 22, 1986, [100 Stat. 2598]; [Pub. L. 110–172, § 11(a)(34)(B)], Dec. 29, 2007, [121 Stat. 2487].)