44 chapters · 597 sections in this title.
33 V.I.C. § 861 Time and place for paying tax shown on returns
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General rule General rule (a) Except as otherwise provided in this section, when a return of tax is required under the internal revenue laws of the Virgin Islands or the regulations issued thereunder, the person required to make such return shall, without assessment or notice and…
33 V.I.C. § 862 Installment payments
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Privilege to elect to make installment payments Privilege to elect to make installment payments (a) (1) Corporations. A corporation subject to the taxes imposed by chapter 1 of the income tax laws of the Virgin Islands may elect to pay the unpaid amount of such taxes in two equal…
33 V.I.C. § 863 Payment on notice and demand
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Upon receipt of notice and demand from the Director there shall be paid at the place and time stated in such notice the amount of any tax (including any interest, additional amounts, additions to tax and assessable penalties) stated in such notice and demand.
33 V.I.C. § 881 Extension of time for paying tax
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Amount determined by taxpayer on return Amount determined by taxpayer on return (a) The Director, except as otherwise provided in this subtitle or the Virgin Islands income tax law, may extend the time for payment of the amount of the tax shown, or required to be shown, on any re…