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Virgin Islands Statutes, Title 33

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Virgin Islands/Statutes

← All Virgin Islands coverage

Title 33, Taxation and Finance

44 chapters · 597 sections in this title.

All chapters in Title 33597 Ch 111, Government Funds141 Ch 117, The Public Monies38 Ch 21, Information and Returns34 Ch 3, Miscellaneous Excise Taxes; Gross Re…31 Ch 89, Levy and Collection of Tax31 Ch 81, General Provisions; Rate of Tax27 Ch 45, Crimes, Other Offenses, and Forfeitures26 Ch 27, Collection24 Ch 47, Judicial Proceedings21 Ch 118, Tort Claims15 Ch 85, Assessment of Property14 Ch 113, Appropriations14 Ch 115, Accounting14 Ch 2, Gift Taxes11

141 sections·Filtered byTitle 33✕Ch 111✕

33 V.I.C. § 3049 Agriculture Marketing Fund
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(a) There is hereby created and established in the Treasury of the Virgin Islands a special fund to be designated the “Agriculture Marketing Fund”. (b) The Commissioner of Finance is directed to maintain and provide for the administration of the Agriculture Marketing Fund as a se…
33 V.I.C. § 3049a SNAP Fresh Food Access and Farmers’ Market Technology Improvement Fund
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(a) There is hereby created and established in the Treasury of the Virgin Islands a special fund to be designated the “SNAP (Supplemental Nutrition Assistance Program) Fresh Food Access and Farmers’ Market Technology Improvement Fund”. (b) The Commissioner of Finance shall mainta…
33 V.I.C. § 3050 Prosecution Witness Protection Fund
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(a) There is hereby established in the Treasury of the Virgin Islands a special fund designated and known as the Prosecution Witness Protection Fund. The Commissioner of Finance shall maintain and provide for the administration of the Prosecution Witness Protection Fund as a sepa…
33 V.I.C. § 3051 Crime Prevention/Prosecution Fund
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(a) There is hereby established in the Treasury of the Virgin Islands a special fund designated and known as the Crime Prevention/Prosecution Fund. The Commissioner of Finance shall maintain and provide for the administration of the Crime Prevention/Prosecution Fund as a separate…

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33 V.I.C. § 3051a Police Crime Fighting and Equipment Fund

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(a) There is hereby established in the Treasury of the Virgin Islands a special fund designated and known as the “Police Crime Fighting and Equipment Fund”. The Commissioner of Finance shall maintain and provide for the administration of the Fund as a separate and distinct fund i…

33 V.I.C. § 3051b Virgin Islands Drug Enforcement Bureau Forfeiture Fund

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(a) There is hereby established in the Treasury of the Virgin Islands a special fund designated and known as the “Virgin Islands Drug Enforcement Bureau Force Forfeiture Fund”. The Commissioner of Finance shall maintain and provide for the administration of the Fund as a separate…

33 V.I.C. § 3051c Peace Officer Training Fund

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(a) There is established a separate and distinct fund within the Treasury of the Government of the Virgin Islands to be designated and known as the “Peace Officer Training Fund” (hereinafter the “Fund”). (b) The Fund shall consist of all sums appropriated thereto from time to tim…

33 V.I.C. § 3052 Virgin Islands National Guard Fund

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(a) There is established in the Treasury of the Virgin Islands a special fund to be designated and known as the “Virgin Islands National Guard Fund.” The Commissioner of Finance shall maintain and provide for the administration of the Fund as a separate and distinct fund in the T…

33 V.I.C. § 3053 Old District Court Building Retail Business Lease Program Revolving Fund

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(a) There is hereby established in the Treasury of the Virgin Islands a special fund to be designated and known as the “Old District Court Building Retail Business Lease Program Revolving Fund” (hereinafter referred to in this section as the “Fund”). The Commissioner of Finance s…

33 V.I.C. § 3054 Legal Judgments Special Fund

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(a) There is hereby created and established in the Treasury of the Virgin Islands a special fund to be designated and known as the “Legal Judgments Special Fund” (hereinafter referred to in this section as the “Fund”). The Commissioner of Finance shall maintain and provide for th…

33 V.I.C. § 3055 Resource Recovery and Potable Water Revolving Fund

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(a) There is hereby created and established in the Treasury of the Virgin Islands a special fund to be designated as the “Resource Recovery and Potable Water Revolving Fund” (herein referred to as the “Revolving Fund”). (b) The Commissioner of Finance is directed to maintain and …

33 V.I.C. § 3056 Virgin Islands Tennis Program Revolving Trust Fund

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(a) There is hereby created in the Treasury of the Virgin Islands a separate and distinct fund to be designated as the Virgin Islands Tennis Program Revolving Trust Fund (hereinafter referred to in this section as the “Fund”). The Commissioner of Finance is authorized and directe…

33 V.I.C. § 3057 St. John Capital Improvements Fund

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(a) There is hereby created as a separate and distinct fund in the Treasury of the Virgin Islands the St. John Capital Improvements Fund. All monies deposited in such fund shall be appropriated by law exclusively for capital improvements projects, road maintenance, and for the ma…

33 V.I.C. § 3057a St. Thomas Capital Improvement Fund

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(a) There is established a separate and distinct fund in the Treasury of the Virgin Islands administered by the Commissioner of Finance to be known as the St. Thomas Capital Improvement Fund. All money deposited in the Fund must be expended exclusively for capital improvement pro…

33 V.I.C. § 3058 Housing Construction Revolving Fund

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(a) There is established in the Treasury of the Virgin Islands a special revolving fund to be known as the Housing Construction Revolving Fund. The Commissioner of Finance shall provide for the administration of the said fund as a separate and distinct fund in the Treasury, and n…

33 V.I.C. § 3059 Libraries and Museums Revolving Fund

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(a) There is hereby established as a separate fund within the Treasury of the Virgin Islands the Libraries, Archives and Museums Revolving Fund which shall be composed of the following:(1) fines collected by the Office of Libraries and Archives of the Department of Planning and N…

33 V.I.C. § 3060 Homeowners' Electrical Relief Fund

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(a) There is hereby established as a separate and distinct fund within the Treasury of the Virgin Islands a special fund to be designated the Homeowners' Electrical Relief Fund. (b) The Commissioner of Finance shall disburse monies from the Homeowners' Electrical Relief Fund upon…

33 V.I.C. § 3061 Virgin Islands Insurance Guaranty Fund

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(a) There is established in the Treasury of the Virgin Islands a fund to be known as the Virgin Islands Insurance Guaranty Fund. The Commissioner of Finance shall provide for the administration of the fund as a separate and distinct fund in the Treasury, and no amounts therein sh…

33 V.I.C. § 3062 Consumer Protection Fund

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(a) The Legislature finds that historically the resources and funding provided the Department of Licensing and Consumer Affairs has been totally inadequate to enable the Department to accomplish its statutory mandate. Of critical consequence is the unforeseen nature of the Depart…

33 V.I.C. § 3063 Contractors Commitment Fee Fund

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(a) There is established in the Treasury of the Virgin Islands a special revolving fund to be known as the Contractors Commitment Fee Fund. The Commissioner of Finance shall provide for the administration of this fund as a separate and distinct fund in the Treasury, and no amount…

33 V.I.C. § 3064 Central Motor Pool Fund

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(a) There is established in the Treasury of the Virgin Islands a separate and distinct fund to be designated the Central Motor Pool Fund. The Commissioner of Finance is authorized and directed to provide for the administration of the said fund and no monies contained therein shal…

33 V.I.C. § 3065 Personalized License Plate Fund

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(a) There is established in the Treasury of the Virgin Islands a special fund to be designated the Personalized License Plate Fund (hereinafter the “Fund”). The Commissioner of Finance shall maintain and provide for the administration of the Fund as a separate and distinct fund i…

33 V.I.C. § 3066 Union Arbitration Award and Government Employees Increment Fund

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(a) There is established as a separate and distinct fund in the Treasury of the Virgin Islands the Union Arbitration Award and Government Employees Increment Fund (hereinafter, the “Fund”). The Commissioner of Finance is authorized and directed to provide for the administration o…

33 V.I.C. § 3067 Taxi License Fund

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(a) There is established in the Treasury of the Virgin Islands a special fund to be designated the “Taxi License Fund” which shall be a separate and distinct fund administered by the Commissioner of Finance. The Fund shall consist of all monies required to be covered into the Fun…

33 V.I.C. § 3068 Child Day Care Revolving Fund

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(a) There is established in the Treasury of the Virgin Islands a separate and distinct fund to be designated the Child Day Care Revolving Fund. The Commissioner of Finance is authorized and directed to provide for the administration of the Fund and no monies contained therein sha…

33 V.I.C. § 3069 Commerce Publication Revolving Fund

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(a) There is established as a separate and distinct fund within the Treasury of the Virgin Islands the “Commerce Publication Revolving Fund”. The Commissioner of Finance shall provide for the administration of such fund and no monies shall be available for expenditure except as p…

33 V.I.C. § 3070 Croix Legislature Building Fund

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(a) There is established as a separate and distinct fund within the Treasury of the Virgin Islands, the “St. Croix Legislature Building Fund” (hereinafter, the “Fund”). The Commissioner of Finance shall maintain and provide for the administration of the Fund and no monies shall b…

33 V.I.C. § 3071 Transportation Revolving Fund

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(a) There is established in the Treasury of the Virgin Islands a separate and distinct fund to be designated the “Transportation Revolving Fund (hereinafter, the ”Fund“). The Commissioner of Finance shall provide for the administration of the said Fund and no monies contained the…

33 V.I.C. § 3072 Tourism Advertising Revolving Fund

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(a) There is established a separate and distinct fund within the Treasury of the Virgin Islands the “Tourism Advertising Revolving Fund” (hereinafter, the “Fund”). The Commissioner of Finance shall maintain and provide for the administration of the Fund and no amounts therein sha…

33 V.I.C. § 3073 Pharmaceutical Assistance to the Aged Special Fund

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(a) There is established within the Treasury of the Virgin Islands a special fund to be known as the “Pharmaceutical Assistance to the Aged Special Fund” (hereinafter, referred to in this section as “the Fund”). The Commissioner of Finance shall maintain and administer the Fund a…

33 V.I.C. § 3074 Housing Trust Fund

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(a) There is hereby established within the Public Finance Authority of the United States Virgin Islands a separate and distinct trust fund to be designated the “Housing Trust Fund”, which fund shall be maintained by the Commissioner of Finance and administered at the direction of…

33 V.I.C. § 3075 Correctional Facilities Repair and Renovation Fund

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(a) There is established in the Treasury of the Virgin Islands a special fund to be designated the Correctional Facilities Repair and Renovation Fund. The Commissioner of Finance shall provide for the administration of the Fund as a separate and distinct fund within the Treasury …

33 V.I.C. § 3076 Sewer Waste Water Fund

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(a) There is established in the Virgin Islands Waste Management Authority a separate and distinct fund to be designated the “Sewer Waste Water Fund” (hereinafter, the “Fund”). The Commissioner of Finance shall provide for the administration of the Fund and no monies contained the…

33 V.I.C. § 3077 Public Services Commission Revolving Fund

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(a) There is established in the Treasury of the Virgin Islands a special revolving fund to be designated the “Public Services Commission Revolving Fund”. The Commissioner of Finance shall provide for the administration of the Fund as a separate and distinct fund in the treasury a…

33 V.I.C. § 3078 Junior Reserve Officers' Training Corps Fund

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(a) There is established a separate and distinct fund within the Treasury of the Virgin Islands to be designated and known as the “Junior Reserve Officers” Training Corps Fund“ (hereinafter, the ”Fund“). The Commissioner of finance shall maintain and provide for the administratio…

33 V.I.C. § 3079 Antilitter and Beautification Fund

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(a) The Antilitter and Beautification Fund is continued in the Treasury of the Virgin Islands as a special and distinct fund. The Commissioner of Finance shall maintain and provide for the administration of the Fund in the Treasury, and no funds therein are available for expendit…

33 V.I.C. § 3080 Elected Governors and Elected Lieutenant Governors Retirement Fund

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(a) There is established a separate and distinct fund within the Treasury of the Virgin Islands to be designated the “Elected Governors and Lieutenant Governors Retirement Fund” (hereinafter, the “Fund”). The Commissioner of Finance shall maintain and provide for the administrati…

33 V.I.C. § 3081 Vocational School Building Fund

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(a) There is established in the Treasury of the Virgin Islands a fund to be known as the Vocational School Building Fund. The Commissioner of Finance shall provide for the administration of the fund as a separate and distinct fund in the Treasury of the Virgin Islands and no amou…

33 V.I.C. § 3082 Asset Recovery Fund

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(a) The purpose of this section is to grant the departments and agencies of the Government of the United States Virgin Islands the authority to expend monies received in the form of insurance proceeds for expediently replacing and/or repairing assets lost or damaged, thereby mini…

33 V.I.C. § 3083 Real Estate Appraisers Fund

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(a) There is established in the Treasury of the Virgin Islands a fund to be known as the Real Estate Appraisers Fund. The Commissioner of Finance shall provide for the administration of the fund as a separate and distinct fund in the Treasury of the Virgin Islands and no amounts …

33 V.I.C. § 3084 Vendors Plaza Revolving Fund

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(a) There is established in the Treasury of the Virgin Islands, a special revolving fund to be designated the “Vendors Plaza Revolving Fund”. The Commissioner of Finance shall provide for the administration of the fund as a separate and distinct fund in the Treasury and no amount…

33 V.I.C. § 3085 Corporation Division Revolving Fund

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(a) There is hereby established in the Treasury of the Virgin Islands a separate and distinct fund to be designated the Corporation Division Revolving Fund. The Commissioner of Finance is authorized and directed to provide for the administration of the Fund and no monies containe…

33 V.I.C. § 3086 Children's Trust Fund

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(a) There is established in the Treasury of the Government of the Virgin Islands, a special fund to be designated as the “Children's Trust Fund:” (hereafter “the Fund”). The Commissioner of Finance shall maintain and provide for the administration of the Fund as a separate and di…

33 V.I.C. § 3087 Croix Capital Improvement Fund

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(a) There is hereby created as a separate and distinct fund in the Treasury of the Virgin Islands, the St. Croix Capital Improvement Fund. All monies deposited in such fund shall be appropriated by law exclusively for capital improvement projects on the island of St. Croix, and s…

33 V.I.C. § 3088 Division of Festivals Revolving Fund

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(a) There is established in the Treasury of the Virgin Islands, a special revolving fund to be designated the “Division of Festivals Revolving Fund”. The Commissioner of Finance shall provide for the administration of the Fund as a separate and distinct fund in the treasury and a…

33 V.I.C. § 3089 The Economic Development Authority Fund

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(a) There is hereby established in the Treasury of the Virgin Islands a special fund to be known as the Economic Development Authority Fund to be held by the Commissioner of Finance separate and apart from all other funds of the Government of the Virgin Islands in the treasury an…

33 V.I.C. § 3090 Virgin Islands Summer Employment and Scholarship Fund

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(a) There is created and established in the Treasury of the Virgin Islands, a special revolving fund to be designated the “Summer Employment and Scholarship Fund”. The Commissioner of Finance shall provide for the administration of the Fund as a separate and distinct fund in the …

33 V.I.C. § 3091 Crisis Intervention Fund

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(a) There is created and established in the Treasury of the Virgin Islands, a special revolving fund to be designated the Crisis Intervention Fund. The Commissioner of Finance shall maintain and provide for the administration of the fund as a distinct fund in the Treasury, and no…

33 V.I.C. § 3092 Youth Transitional Employment Fund

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(a) There is hereby established in the Treasury of the Virgin Islands, a fund to be known as the Youth Transitional Employment Fund. The fund shall consist of one-hundred percent of the monies collected under subsection (b) of this section, any funding from the federal government…

33 V.I.C. § 3092a School Construction, Maintenance and Capital Fund

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(a) There is hereby established in the Treasury of the Government of the Virgin Islands, a special fund to be designated as the “School Construction, Maintenance and Capital Fund”. The fund shall consist of one-hundred percent of the monies collected under subsection (b) of this …