™Your Policy Risk Impact Agent
44 chapters · 597 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…
