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Virgin Islands Statutes, Title 33

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Title 33, Taxation and Finance

44 chapters · 597 sections in this title.

All chapters in Title 33597 Ch 111, Government Funds141 Ch 117, The Public Monies38 Ch 21, Information and Returns34 Ch 3, Miscellaneous Excise Taxes; Gross Re…31 Ch 89, Levy and Collection of Tax31 Ch 81, General Provisions; Rate of Tax27 Ch 45, Crimes, Other Offenses, and Forfeitures26 Ch 27, Collection24 Ch 47, Judicial Proceedings21 Ch 118, Tort Claims15 Ch 85, Assessment of Property14 Ch 113, Appropriations14 Ch 115, Accounting14 Ch 2, Gift Taxes11

10 sections·Filtered byTitle 33✕Ch 35✕

33 V.I.C. § 1281 Failure to file tax return
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Addition to the tax Addition to the tax (a) In case of failure to file any return required under authority of chapter 21 of this title (other than subchapter III thereof), of chapter 1 of this title (relating to inheritance taxes), of chapter 3 of this title (relating to certain …
33 V.I.C. § 1282 Failure to file certain information returns
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In case of each failure to file a statement of a payment to another person, required under authority of section 741 of this title (relating to information at source), section 742 of this title (relating to payments of corporate dividends), section 744 of this title (relating to p…
33 V.I.C. § 1283 Failure to pay tax
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Negligence or intentional disregard of rules and regulations with respect to income taxes Negligence or intentional disregard of rules and regulations with respect to income taxes (a) If any part of any underpayment (as defined in subsection (c)(1) of this section) of any tax imp…
33 V.I.C. § 1284 Failure to make deposit of taxes
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Penalty Penalty (a) In case of failure by any person required by this subtitle or the Virgin Islands income tax law or by regulation of the Director under this subtitle or the Virgin Islands income tax law to deposit on the date prescribed therefor any amount of tax imposed by th…

33 V.I.C. § 1285 Bad checks

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If any check or money order in payment of any amount receivable under this title or the Virgin Islands income tax law is not duly paid, in addition to any other penalties provided by law, there shall be paid as a penalty by the person who tendered such check, upon notice and dema…

33 V.I.C. § 1286 Addition to tax in case of jeopardy

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If a taxpayer violates or attempts to violate section 1351 of this title (relating to termination of taxable year) there shall, in addition to all other penalties, be added as part of the tax 25 percent of the total amount of the tax or deficiency in the tax.

33 V.I.C. § 1287 Applicable rules

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Additions treated as tax Additions treated as tax (a) Except as otherwise provided in this subtitle or the Virgin Islands income tax law—(1) the additions to the tax, additional amounts, and penalties provided by this chapter shall be paid upon notice and demand and shall be asse…

33 V.I.C. § 1311 Rules for application of assessable penalties

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Penalty assessed as tax Penalty assessed as tax (a) The penalties and liabilities provided by this subchapter shall be paid upon notice and demand by the Director and shall be assessed and collected in the same manner as taxes. Except as otherwise provided, any reference in this …

33 V.I.C. § 1312 Failure to collect and pay over tax; attempt to evade or defeat tax

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Any person required to collect, truthfully account for, and pay over any tax imposed by this subtitle or the Virgin Islands income tax law who willfully fails to collect such tax, or truthfully account for and pay over such tax, or willfully attempts in any manner to evade or def…

33 V.I.C. § 1313 Damages assessable for instituting proceedings before the district court merely for delay

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Whenever it appears to the district court that proceedings before it have been instituted by the taxpayer merely for delay, damages in an amount not in excess of $500 shall be awarded to the Virgin Islands by the district court in its decision. Damages so awarded shall be assesse…