Except as otherwise provided by sections 762 and 763 of this title, any return, statement, or other document required to be made under any provision of the internal revenue laws of the Virgin Islands or the regulations issued thereunder shall be signed in accordance with forms or regulations prescribed by the Director.
Signing of returns and other documents
33 V.I.C. § 761 — under MISCELLANEOUS PROVISIONS.
33 V.I.C. § 761