11

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and enforce thecollection of all customs duties derived from

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““(e)(1) The Secretary of the Treasury shall administer
the Virgin Islands and the United States income tax the pro-

“1

adding at the end thereof the following newsubsection:

ceeds of which are covered into the treasury of the Virgin

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Virgin Islands (48 U.S.C. 1642 et seq.) is amended by

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Sec. 403. Section 28 of the Revised Organic Act of the

Islands under this section, without cost to the government of

the Virgin Islands. Such administration and enforcement
10 shall begin on January1, 1980.
11

(2) The Secretary of the Treasuryshall, upon the re-

12 quest of the Governor of the Virgin Islands, administer and
13 enforce the collection of any tax the proceeds of which are
14 covered into the treasury of the Virgin Islands under this
15 section (other than customs duties and the United States
16 income tax to which paragraph (1) applies), without cost to
17 the government of the Virgin Islands. The administration and
18 enforcement of any such tax shall continue until such time as
19 the Governor of the Virgin Islands, acting pursuantto legis20 lation enacted by the legislature of the Virgin Islands, re21 quests the Secretary to discontinue the administration and
22 enforcementof such tax.
23

“(3) The Secretary of the Treasuryshall take such steps

24 as are necessary to ensure that the proceeds of the United

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