Title 33 — Taxation and Finance
44 chapters · 619 sections in this title.
33 V.I.C. § 1161 Limitations on assessment and collection
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General rule General rule (a) Except as otherwise provided in this section, the amount of any internal revenue tax imposed by this subtitle or the Virgin Islands income tax law shall be assessed within 3 years after the return was filed (whether or not such return was filed on or…
33 V.I.C. § 1162 Collection after assessment
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Length of period Length of period (a) Where the assessment of any internal revenue tax imposed by this subtitle or the Virgin Islands income tax law has been made within the period of limitation properly applicable thereto, such tax may be collected by levy or by a proceeding in …
33 V.I.C. § 1163 Suspension of running of period of limitation
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Issuance of statutory notice of deficiency Issuance of statutory notice of deficiency (a) (1) General rule. The running of the period of limitations provided in section 1161 or 1162 of this subtitle on the making of assessments or the collection by levy or a proceeding in court, …
33 V.I.C. § 1181 Limitations on credit or refund
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Period of limitation on filing claim Period of limitation on filing claim (a) Claim for credit or refund of an overpayment of any internal revenue tax imposed by this subtitle or the Virgin Islands income tax law in respect of which tax the taxpayer is required to file a return s…
33 V.I.C. § 1182 Limitations in case of petition to district court
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Effect of petition to district court Effect of petition to district court (a) If the Director has mailed to the taxpayer a notice of deficiency under section 942(a) of this title (relating to deficiencies of income taxes) and if the taxpayer files a petition with the district cou…
33 V.I.C. § 1183 Time return deemed filed and tax considered paid
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For purposes of section 1181 of this title, any return filed before the last day prescribed for the filing thereof shall be considered as filed on such last day. For purposes of section 1181(b)(2) and (c) and section 1182 of this title, payment of any portion of the tax made befo…
33 V.I.C. § 1184 Erroneous refunds and void credits
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Credits or refunds after period of limitation Credits or refunds after period of limitation (a) A refund of any portion of an internal revenue tax shall be considered erroneous and a credit of any such portion shall be considered void—(1) Expiration of period for filing claim. If…
33 V.I.C. § 1201 Periods of limitation on criminal prosecutions
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(1) No person shall be prosecuted, tried, or punished for any of the various offenses arising under the internal revenue laws unless the action is commenced within 3 years next after the commission of the offense, except that the period of limitation shall be 6 years—(1) for offe…
33 V.I.C. § 1202 Periods of limitations on actions
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Actions by taxpayers for refund Actions by taxpayers for refund (a) (1) General rule. No action or proceeding under section 1692(a) of this title for the recovery of any internal revenue tax, penalty, or other sum, shall be begun before the expiration of 6 months from the date of…