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44 chapters · 597 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…
