Title 33 — Taxation and Finance
44 chapters · 619 sections in this title.
33 V.I.C. § 1231 Interest on underpayment, nonpayment, or extensions of time for payment, of tax
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General rule General rule (a) If any amount of tax imposed by the internal revenue laws of the Virgin Islands (whether required to be shown on a return, or to be paid by stamp or by some other method) is not paid on or before the last date prescribed for payment, interest on such…
33 V.I.C. § 1232 Interest on erroneous refund recoverable by an action
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Any portion of an internal revenue tax (or any interest, assessable penalty, additional amount, or addition to tax) which has been erroneously refunded, and which is recoverable by suit pursuant to section 1664 of this title, shall bear interest at the rate of 6 percent per annum…
33 V.I.C. § 1251 Interest on overpayments
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Rate Rate (a) Interest shall be allowed and paid upon any overpayment in respect of any internal revenue tax at the rate of 12 percent per annum. Rate (a) Interest shall be allowed and paid upon any overpayment in respect of any internal revenue tax at the rate of 12 percent per …