Title 3 — Executive
37 chapters · 651 sections in this title.
3 V.I.C. § 171 Continuation of Department
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The Department of Finance, hereafter in this chapter referred to as the “Department”, is continued as an executive department in the Government of the United States Virgin Islands.
3 V.I.C. § 172 Commissioner; appointment; tenure; administration
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(a) At the head of the Department, there shall be a Commissioner of Finance, hereafter in this chapter referred to as the “Commissioner”. (b) The Commissioner shall be appointed by the Governor, with the advice and consent of the Legislature, and shall hold office during the cont…
3 V.I.C. § 173 Assistant Commissioner and deputies; appointment; tenure; functions
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(a) There shall be in the Department an Assistant Commissioner and such deputies as the Governor deems necessary for the proper administration of the Department. The Assistant Commissioner and the deputies shall be appointed by the Governor, and shall hold office during the conti…
3 V.I.C. § 174 Divisions and bureaus; heads; functions
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(a) The Governor may establish within the Department such divisions and bureaus as he deems necessary for the proper administration of the Department. (b) At the head of each division established under this section, there shall be a Director; and at the head of each bureau establ…
3 V.I.C. § 175 [Renumbered.]
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3 V.I.C. § 175 Statutes current through Act 9046 of the 2025 session of the 36th Legislature, including all code changes through October 25, 2025 Virgin Islands Code AnnotatedCopyright © 2026 All rights reserved.
3 V.I.C. § 175a [Renumbered.]
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3 V.I.C. § 175a Statutes current through Act 9046 of the 2025 session of the 36th Legislature, including all code changes through October 25, 2025 Virgin Islands Code AnnotatedCopyright © 2026 All rights reserved.
3 V.I.C. § 176 Repealed. June 24, 1987, No. 5265, § 707(d), Sess. L. 1987, p. 80
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3 V.I.C. § 176 Statutes current through Act 9046 of the 2025 session of the 36th Legislature, including all code changes through October 25, 2025 Virgin Islands Code AnnotatedCopyright © 2026 All rights reserved.
3 V.I.C. § 177 Powers and duties of Department; budget
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(a) The Department shall exercise general control over the enforcement of the laws relating to finance, and shall—(1) digest and prepare plans, from time to time, for the improvement and management of revenue, and for the support of the public credit;(2) superintend and regulate …
3 V.I.C. § 177a Credit instruments
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(a) Any department, agency, bureau or office of the Government of the Virgin Islands that wishes to issue credit cards to its officers or employees for government purchases shall first seek approval from the Department of Finance. (b) The purchases must be for goods and services …
3 V.I.C. § 178 Rules and regulations of Commissioner
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The Commissioner may prescribe rules and regulations, not inconsistent with law or other regulations authorized by law, for the proper administration of the Department, the conduct of its officers and other personnel, the distribution and performance of its business, and the cust…
3 V.I.C. § 179 Refund reserve account
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(a) As used in this section, “other taxes” include all taxes other than income taxes. (b) The Commissioner of Finance shall maintain in the General Ledger of the General Fund of the Treasury of the Virgin Islands an account to be designated as the reserve for other taxes and lice…
3 V.I.C. § 180 Board of Tax Review
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(a) The Virgin Islands Board of Tax Review, heretofore established within the Department of Property and Procurement, is transferred to and continued in the Department of Finance. (b) The Board shall be composed of seven (7) members as follows:(1) Six (6) members appointed by the…