CH. 78—DISCOVERY OF LIABILITY) ENFORCEMENT OF TITLE
909
SEC. 7654. PAYMENT TO GUAM AND AMERICAN SAMOA OF PROCEEDS OF TAX ON COCONUT AND PALM OIL. All tax e s collected under subchapter B of chapter 37 w i t h respect to c o c o n u t oil wholly of the p r o d u c t i o n of G u a m or America n S a m o a, or p r o d u c e d from m a t e r i a l s wholly of the g r o w t h or p r o d u c t i o n of G u a m or America n S a m o a, shall b e held as s e p a r a t e funds and p a i d to the treasury of G u a m or America n S a m o a, respectively. N o part of the m o n e y from such funds shall be used, directly or indirectly, to p a y a s u b s i d y to the p r o d u c e r s or processors of copra, c o c o n u t oil, or allied p r o d u c t s, except that this sentence shall not b e c o n s t r u e d as p r o h i b i t ing the use of such m o n e y, in a c c o r d a n c e w i t h r e g u l a t i o n s prescribed by the Secretary or his delegate, for the acquisition or construction of facilities for the b e t t e r c u r i n g of c o p r a or for b o n a fide loans to c o p r a p r o d u c e r s of G u a m or America n S a m o a. SEC. 7655. CROSS REFERENCES. (a)
IMPOSITION OF T A X IN POSSESSIONS.—
For provisions imposing tax in possessions, see— (1) Chapter 2, relating to self-employment tax; (2) Chapter 21, relating to the tax under the Federal Insurance Contributions Act; (3) Parts I and III of subchapter A of chapter 39, relating to taxes in respect of narcotic drugs; (4) Parts II and III of subchapter A of chapter 39, relating to taxes in respect of marihuana; (5) Chapter 51, relating to alcohol taxes; (6) Subchapter A of chapter 37, relating to tax on sugar. (b)
OTHER PROVISIONS.—
For other provisions relating to possessions of the United States, see— (1) Section 933, relating to income tax on residents of Puerto Rico; (2) Section 6418(b), relating to exportation of sugar to Puerto Rico.
§ 7655(b)(2)
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