Title 33 — Taxation and Finance
44 chapters · 619 sections in this title.
33 V.I.C. § 1661 Authorization
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No civil action for the collection or recovery of taxes, or of any fine, penalty, or forfeiture, shall be commenced unless the Director authorizes or sanctions the proceedings and the United States attorney directs that the action be commenced.
33 V.I.C. § 1662 Jurisdiction of courts of the Virgin Islands
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To issue orders, processes and judgments To issue orders, processes and judgments (a) The courts of the Virgin Islands at the instance of the government of the United States Virgin Islands shall have such jurisdiction to make and issue in civil actions, writs and orders of injunc…
33 V.I.C. § 1663 Action to enforce lien or to subject property to payment of tax
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Filing Filing (a) In any case where there has been a refusal or neglect to pay any tax, or to discharge any liability in respect thereof, whether or not levy has been made, the United States attorney at the request of the Director may direct a civil action to be filed in the prop…
33 V.I.C. § 1664 Action for recovery of erroneous refunds
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Refunds after limitation period Refunds after limitation period (a) Any portion of an internal revenue tax imposed by this subtitle or the Virgin Islands income tax law, refund of which is erroneously made, within the meaning of section 1184 of this title, may be recovered by civ…
33 V.I.C. § 1665 Disposition of judgments and monies recovered
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All judgments and monies recovered or received for taxes, costs, forfeitures, and penalties shall be paid to the Director, as collections of internal revenue taxes.
33 V.I.C. § 1691 Prohibition of actions to restrain assessment or collection
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Tax Tax (a) Except as provided in sections 942(a) and (c), and 943(a) of this title, no action for the purpose of restraining the assessment or collection of any internal revenues tax shall be maintained in any court. Tax (a) Except as provided in sections 942(a) and (c), and 943…
33 V.I.C. § 1692 Civil actions for refunds
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No action prior to filing claim for refund No action prior to filing claim for refund (a) No action or proceeding shall be maintained in any court for the recovery of any internal revenue tax alleged to have been erroneously or illegally assessed or collected, or of any penalty c…
33 V.I.C. § 1693 Repayments to officers or employees
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(1) Collections recovered. The Director, subject to regulations prescribed by the Director, is authorized to repay—(1) Collections recovered. To any officer or employee of the Virgin Islands the full amount of such sums of money as may be recovered against him in any court, for a…
33 V.I.C. § 1694 Civil action to clear title to property
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Obtaining leave to file Obtaining leave to file (a) (1) Request for institution of proceedings by Virgin Islands. Any person having a lien upon or any interest in the property referred to in section 1663 of this title notice of which has been duly filed of record in the office of…
33 V.I.C. § 1731 Fee for filing petition
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The district court is authorized to impose a fee in an amount not in excess of $10 to be fixed by the district court for the filing of any petition for the redetermination of a deficiency.
33 V.I.C. § 1732 Representation of parties
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In all proceedings before the district court which are authorized by this Part or by the Virgin Islands income tax law, the Director shall be represented by the United States attorney and the taxpayer shall be represented in accordance with the rules of practice prescribed by the…
33 V.I.C. § 1733 Rules of practice, procedure and evidence
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(1) The proceedings of the district court which are authorized by this Part or by the Virgin Islands income tax law, shall be conducted in accordance with—(1) such rules of practice and procedure (other than rules of evidence) as the district court may prescribe; and(2) the rules…
33 V.I.C. § 1734 Burden of proof in fraud cases
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In any proceeding authorized by this Part or by the Virgin Islands income tax law which involves the issue whether the petitioner has been guilty of fraud with intent to evade tax, the burden of proof in respect of such issue shall be upon the Director.
33 V.I.C. § 1735 Service of process
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The mailing by registered mail of any pleading, decision, order, notice, or process in respect of proceedings authorized by this Part or by the Virgin Islands income tax law before the district court shall be held sufficient service of such pleading, decision, order, notice, or p…
33 V.I.C. § 1736 Decisions
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Requirement Requirement (a) A decision in any proceeding instituted before the district court upon authority of this Part or the Virgin Islands income tax law shall be made as quickly as practicable. Requirement (a) A decision in any proceeding instituted before the district cour…
33 V.I.C. § 1737 Publicity of proceedings
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In any proceeding authorized by this Part or the Virgin Islands income tax law, all decisions and all evidence received by the district court, including a transcript of the stenographic report of the hearings, shall be public records open to the inspection of the public; except t…
33 V.I.C. § 1781 Date when district court decision becomes final
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(1) Timely petition for review or certiorari not filed on time. The decision of the district court authorized by this Part or the Virgin Islands income tax law shall become final—(1) Timely petition for review or certiorari not filed on time. Upon the expiration of time allowed f…
33 V.I.C. § 1782 Courts of review
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Jurisdiction Jurisdiction (a) The decisions of the district court in proceedings authorized by this Part or the Virgin Islands income tax law shall be subject to review on appeal by the Court of Appeals for the third circuit, in the same manner and to the same extent as decisions…
33 V.I.C. § 1783 Change of incumbent in office
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When the incumbent of the office of Director or his delegate changes, no substitution of the name of his successor shall be required in proceedings pending before any appellate court reviewing the action of the district court.
33 V.I.C. § 1784 Bond to stay assessment and collection upon petition for review
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(1) Notwithstanding any provision of law imposing restrictions on the assessment and collection of deficiencies, the review under section 1782 of this title shall not operate as a stay of assessment or collection of any portion of the amount of the deficiency determined by the di…
33 V.I.C. § 1785 Refund, credit or abatement of amounts disallowed
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In cases where assessment or collection has not been stayed by the filing of a bond, then if the amount of the deficiency determined by the district court is disallowed in whole or in part by the court of review, the amount so disallowed shall be credited or refunded to the taxpa…