Title 33 — Taxation and Finance
44 chapters · 619 sections in this title.
33 V.I.C. § 1821 Liability for taxes withheld or collected
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Whenever any person is required to collect or withhold any internal revenue tax from any other person and to pay over such tax to the Virgin Islands, the amount of tax so collected or withheld shall be held to be a special fund in trust for the Virgin Islands. The amount of such …
33 V.I.C. § 1822 Timely mailing treated as timely filing
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General rule General rule (a) If any claim, statement, or other document (other than a return or other document required under authority of chapter 21 of this title), required to be filed within a prescribed period or on or before a prescribed date under authority of any provisio…
33 V.I.C. § 1823 Time for performance of acts where last day falls on Saturday, Sunday or legal holiday
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When the last day prescribed by this subtitle or the Virgin Islands income tax law for performing any act falls on Saturday, Sunday or a legal holiday, the performance of such act shall be considered timely if it is performed on the next succeeding day which is not a Saturday, Su…
33 V.I.C. § 1824 Sale of personal property purchased by the Virgin Islands
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Sale Sale (a) Any personal property purchased by the Virgin Islands under the authority of section 1055(e) of this title (relating to purchase for the account of the Virgin Islands of property sold under levy) may be sold by the Director in accordance with such regulations as may…
33 V.I.C. § 1825 Administration of real estate acquired by the Virgin Islands
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Person charged with Person charged with (a) The Director shall have charge of all real estate which is or shall become the property of the Virgin Islands by judgment or forfeiture under the internal revenue laws, or which has been or shall be assigned, set off, or conveyed by pur…
33 V.I.C. § 1826 Exemption of insolvent banks from tax
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Assets in general Assets in general (a) Whenever and after any bank or trust company, a substantial portion of the business of which consists of receiving deposits and making loans and discounts, has ceased to do business by reason of insolvency or bankruptcy, no tax shall be ass…
33 V.I.C. § 1827 Time for performing certain acts postponed by reason of war
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Time to be disregarded Time to be disregarded (a) In the case of an individual serving in the Armed Forces of the United States, or serving in support of such Armed Forces, in an area designated by the President of the United States by Executive order as a “combat zone” for purpo…
33 V.I.C. § 1828 Income tax refund withholding for overdue support
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(a) Upon notification by the Division of Paternity and Child Support that a person under tax liability to the United States Virgin Islands Government owes overdue support under a support order, the Director shall determine whether there is an amount due or payable by the Governme…