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shall begin on January 1, 1980.
(2) The Secretary of the Treasury shall, upon the request of the Governor of the Virgin Islands, administer and
enforce the collection of any tax the proceeds of which are
covered into the treasury of the Virgin Islands under this

income tax to which paragraph (1) applies), without cost to
the government of the Virgin Islands. The administration and

enforcement of any such tax shall continue until! such time as
the Governor of the Virgin Islands, acting pursuant to legislation enacted by the legislature of the Virgin Islands, requests the Secretary to discontinue the administration and
enforcement of such tax.
“(3) The Secretary of the Treasury shall take such steps
as are necessary to ensure that the proceeds of the United
States income tax in force in the Virgin Islands are covered

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NO

“(4) The Secretary of the Treasuryshall hire and train

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into the treasury of the Virgin Islands forthwith.

residents of the Virgin Islands to carry out the administration
and enforcement duties required of him under paragraphs (1)
and(2).’’.

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section (other than customs duties and the United States |

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the Virgin Islands. Such administration and enforcement

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Islands under this section, without cost to the government of

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ceeds of which are covered into the treasury of the Virgin

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the Virgin Islands and the United States income tax the pro-

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PEPMorseLe

11

Select target paragraph3