Title 33 — Taxation and Finance
44 chapters · 619 sections in this title.
33 V.I.C. § 3101 Expenditures or contracts in excess of appropriations
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No officer or employee of the Virgin Islands shall make or authorize an expenditure from, or create or authorize an obligation under, any appropriation or fund in excess of the amount available therein; nor shall any such officer or employee involve the government in any contract…
33 V.I.C. § 3102 Repealed. Jan. 8, 1959, No. 388, § 1, Sess. L. 1958, p. 191
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33 V.I.C. § 3102 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.
33 V.I.C. § 3103 Apportionment of appropriations
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General rules General rules (a) Except as otherwise provided in sections 3103–3109 of this title, all appropriations or funds available for obligation for a definite period of time shall be so apportioned as to prevent obligation or expenditure thereof in a manner which would ind…
33 V.I.C. § 3104 Officers controlling apportionment or reapportionment
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(a) The officer of the Legislature and the officer of the judiciary having administrative control of appropriations to his respective branch shall have exclusive authority for apportionment of appropriations to his respective branch. An apportionment or reapportionment must be in…
33 V.I.C. § 3105 Apportionment necessitating deficiency or supplemental estimates
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(a) No apportionment or reapportionment which, in the judgment of the officer making such apportionment or reapportionment, would indicate a necessity for a deficiency or supplemental estimate shall be made except upon a determination by such officer that such action is required …
33 V.I.C. § 3106 Exemption of certain funds from apportionment
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(a) The officer designated in section 3104 of this title to make apportionments and reapportionments may exempt from apportionments trust funds and working funds, expenditures from which have no significant effect on the financial operations of the government, working capital and…
33 V.I.C. § 3107 Administrative division of apportionment
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(1) Any appropriation which is apportioned or reapportioned pursuant to sections 3103–3109 of this title may be divided and subdivided administratively within the limits of such apportionments or reapportionments. The officer having administrative control of any such appropriatio…
33 V.I.C. § 3108 Expenditures in excess of apportionment prohibited
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(1) No officer or employee of the Virgin Islands shall authorize or create any obligation or make any expenditure—(1) in excess of an apportionment or reapportionment; or(2) in excess of the amount permitted by regulations prescribed pursuant to section 3107 of this title. (1) in…
33 V.I.C. § 3109 Penalties for violations
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(a) In addition to any penalty or liability under any other law, any officer or employee of the Government of the United States Virgin Islands who violates either section 3101, 3106(b), or 3108 of this title shall be subjected to appropriate administrative discipline, including, …
33 V.I.C. § 3110 Apportionment of contingent fund of department to offices and bureaus
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In addition to the apportionment required by sections 3103–3109 of this title, the head of each executive department shall, on or before the beginning of each fiscal year, apportion to each office or bureau of his department the maximum amount to be expended therefor during the f…
33 V.I.C. § 3111 Balances of appropriations; expenditures
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Except as otherwise provided by law, all balances of appropriations contained in the annual appropriation bills and made specifically for the service of any fiscal year shall only be applied to the payment of expenses properly incurred during that year, or to the fulfillment of c…
33 V.I.C. § 3112 Application of monies appropriated
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Except as otherwise provided by law, sums appropriated for the various branches of expenditure in the public service shall be applied solely to the objects for which they are made, and for no others.
33 V.I.C. § 3113 Payments in advance for telephone service
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Notwithstanding any of the provisions of law to the contrary, telephone services furnished to the Government of the United States Virgin Islands, or any department, agency or instrumentality thereof, to be paid from appropriations available therefor, may be paid in advance. The C…
33 V.I.C. § 3114 Restriction on creating new government positions from savings
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No portion of any savings realized by any department or agency in the Government of the United States Virgin Islands by reason of economies effected in the use of personnel, or through inability to fill authorized positions in the classified or unclassified service, shall be used…
33 V.I.C. § 3115 Alteration of operating budgets or appropriations
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Nothing in this chapter may be construed to authorize the Director of the Office of Management and Budget or any other officer or employee of the executive branch to withhold, reduce or otherwise alter the operating budgets of or any appropriation made to the Legislature or to th…