Whenever pursuant to the provisions of the internal revenue laws of the Virgin Islands (other than section 1784 of this title) or the rules and regulations prescribed thereunder, a person is required to furnish a bond or security, such bond or security shall be in such form and with such surety or sureties as may be prescribed by regulations issued by the Director.
Form of bonds
33 V.I.C. § 1461 — under Bonds.
33 V.I.C. § 1461