Title 33 — Taxation and Finance
44 chapters · 619 sections in this title.
33 V.I.C. § 1491 Closing agreements
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Authorization Authorization (a) The Director may enter into an agreement in writing with any person relating to the liability of such person (or of the person or estate for whom he acts) in respect of any internal revenue tax for any taxable period. Authorization (a) The Director…
33 V.I.C. § 1492 Compromises
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Authorization Authorization (a) The Director may compromise any civil or criminal case arising under the internal revenue laws of the Virgin Islands prior to reference to the United States attorney for prosecution or defense; and the United States attorney or his delegate may com…