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44 chapters · 597 sections in this title.
33 V.I.C. § 70 Statement of policy
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The purpose of the provisions of this chapter is to provide additional funding for highway construction and maintenance. The condition of the roads and highways of the Virgin Islands result from the terrain, the climate, and a paucity of funds sufficient to finance the costly dev…
33 V.I.C. § 71 Definitions
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(a) As used in this section, the following terms have the following meanings:(a) “Fuel efficient vehicle”, means a vehicle that can travel more distance with a certain volume of fuel using miles per gallon (mpg) as the means of measurement. Fuel efficient vehicles are categorized…
33 V.I.C. § 72 Highway user's tax
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Every person (except a non-profit organization engaged in first responder emergencies related to health or life, a person or firm who or which purchases a motor vehicle to be used as either a taxicab or a bus to be operated under a franchise granted by the Governor of the Virgin …
33 V.I.C. § 73 Administration; payment of tax
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(a) The provisions of this chapter shall be administered by the Director of the Bureau of Internal Revenue. (b) Every person subject to the highway user's tax on motor vehicles requiring licensing for highway use under this chapter shall pay the Director of the Bureau of Internal…
