44 chapters · 597 sections in this title.
33 V.I.C. § 41 Imposition of taxes
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(a) There shall be levied upon, collected from, and paid by each person doing business in the Virgin Islands, the taxes provided for in this chapter, which taxes shall be computed in proportion to the extent of the business done in the Virgin Islands with respect to the pertinent…
33 V.I.C. § 42 Rate and base of excise taxes; exemptions
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(a) Every individual and every firm, corporation and other association doing business as defined in section 41 of this chapter in the Virgin Islands, except those specially taxed, exempted or excluded, shall pay an excise tax on all articles, goods, merchandise or commodities man…
33 V.I.C. § 42a Payment of excise taxes
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(a) Every person, partnership, firm, corporation, or other business association subject to excise taxes under the provisions of sections 41, 42, and 44 of this title shall report all articles, goods, merchandise and commodities brought into or manufactured in the Virgin Islands a…
33 V.I.C. § 42b Procedure for collection of excise taxes on foreign imports
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(a) All taxable articles, goods, merchandise and commodities having a place of manufacture or origin outside the territorial sovereignty of the United States, and being brought into the Virgin Islands from any place outside the Territory, including the fifty states, Puerto Rico, …