44 chapters · 597 sections in this title.
33 V.I.C. § 921 Assessment authority
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Authority of Director Authority of Director (a) The Director shall make inquiries, determinations, and assessments of all taxes (including interest, additional amounts, additions to the tax and assessable penalties) imposed by the internal revenue laws of the Virgin Islands, or a…
33 V.I.C. § 922 Establishment by regulations of mode or time of assessment
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If the mode or time for the assessment of any tax imposed by the internal revenue laws of the Virgin Islands (including interest, additional amounts, additions to the tax and assessable penalties) is not otherwise provided for, the Director may establish the same by regulations.
33 V.I.C. § 923 Method of assessment
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The assessment shall be made by recording the liability of the taxpayer in the office of the Director in accordance with rules or regulations prescribed by the Director. Upon request of the taxpayer, the Director shall furnish the taxpayer a copy of the record of the assessment.
33 V.I.C. § 924 Supplemental assessments
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The Director may, at any time within the period prescribed for assessment, make a supplemental assessment whenever it is ascertained that any assessment is imperfect or incomplete in any material respect.