Title 33 — Taxation and Finance
44 chapters · 619 sections in this title.
33 V.I.C. § 1421 Transferred assets
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Method of collection Method of collection (a) The amounts of the following liabilities shall, except as hereinafter in this section provided, be assessed, paid and collected in the same manner and subject to the same provisions and limitations as in the case of the taxes with res…
33 V.I.C. § 1422 Provisions of special application to transferees
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Burden of proof Burden of proof (a) In proceedings before the district court the burden of proof shall be upon the Director to show that a petitioner is liable as a transferee of property of a taxpayer, but not to show that the taxpayer was liable for the tax. Burden of proof (a)…
33 V.I.C. § 1423 Notice of fiduciary relationship
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Rights and obligations of fiduciary Rights and obligations of fiduciary (a) Upon notice to the Director that any person is acting for another person in a fiduciary capacity, such fiduciary shall assume the powers, rights, duties, and privileges of such other person in respect of …