Title 33, Taxation and Finance
44 chapters · 597 sections in this title.
33 V.I.C. § 680 Bureau created
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(a) There is hereby created the Virgin Islands Bureau of Internal Revenue (hereinafter referred to as the Bureau) as a separate independent agency of the Government of the United States Virgin Islands, which, for budgetary purposes only, shall be included under the Office of the …
33 V.I.C. § 681 Powers and duties of the Bureau
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(a) The Bureau shall have the power and it shall be its duty to:(a) administer and enforce the laws imposing corporate and individual income taxes, gross receipts, trade and excise taxes, production taxes, gift taxes, highway users' taxes, hotel occupancy taxes, inheritance taxes…
33 V.I.C. § 682 Tax revenues deposited in Treasury
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All tax revenues collected by the Bureau shall be deposited in the Treasury of the Virgin Islands unless Virgin Islands law specifically provides otherwise. The Director shall cooperate with the Commissioner of Finance to provide the Commissioner a detailed account of the revenue…
33 V.I.C. § 683 Practice before the Bureau
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(a) The Bureau shall—(1) regulate the practice of representatives of persons before the Bureau, and(2) before admitting a representative to practice, require that the representative demonstrate(A) good character and reputation;(B) necessary qualifications to enable the representa…