Title 33 — Taxation and Finance
44 chapters · 619 sections in this title.
33 V.I.C. § 1351 Termination of taxable year
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Income tax in jeopardy Income tax in jeopardy (a) (1) In general. If the Director finds that a taxpayer designs quickly to depart from the Virgin Islands or to remove his property therefrom, or to conceal himself or his property therein, or to do any other act tending to prejudic…
33 V.I.C. § 1361 Jeopardy assessments of income taxes
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Authority for making Authority for making (a) If the Director believes that the assessment or collection of a deficiency, as defined in section 941 of this title, will be jeopardized by delay, he shall, notwithstanding the provisions of section 943(a) of this title, immediately a…
33 V.I.C. § 1362 Jeopardy assessments of taxes other than income taxes
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If the Director believes that the collection of any tax (other than income tax) under any provision of the internal revenue laws will be jeopardized by delay, he shall, whether or not the time otherwise prescribed by law for making return and paying such tax has expired, immediat…
33 V.I.C. § 1363 Stay of collection of jeopardy assessments
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Bond to stay collection Bond to stay collection (a) When a jeopardy assessment has been made under section 1361 or 1362 of this title, the collection of the whole or any amount of such assessment may be stayed by filing with the Director, within such time as may be fixed by regul…
33 V.I.C. § 1381 Claim for income tax in bankruptcy and receivership proceedings
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Immediate assessment Immediate assessment (a) Upon the adjudication of bankruptcy of any taxpayer in any bankruptcy proceeding or the appointment of a receiver for any taxpayer in any receivership proceeding, any deficiency (together with all interest, additional amounts, or addi…
33 V.I.C. § 1382 Suspension of period on assessment
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If the regulations issued pursuant to section 736 of this title require the giving of notice by any fiduciary in any bankruptcy proceeding or by a receiver in any other court proceeding, to the Director of his qualification as such, the running of the period of limitations on the…
33 V.I.C. § 1383 Unpaid claim
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Any portion of a claim for taxes allowed in any bankruptcy or receivership proceeding which is unpaid shall be paid by the taxpayer upon notice and demand from the Director after the termination of such proceeding.