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44 chapters · 597 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…
