44 chapters · 597 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…