Title 33 — Taxation and Finance
44 chapters · 619 sections in this title.
33 V.I.C. § 91 Imposition of tax
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(a) A tax of fourteen cents is imposed on each gallon of gasoline, fossil fuel and diesel fuel (hereinafter referred to as “fuel”) manufactured, sold, consumed, imported or otherwise disposed of in the Virgin Islands. (b) The tax levied by subsection (a) of this section shall be …
33 V.I.C. § 92 Nature of tax
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The tax provided in section 91 of this chapter is an internal revenue tax and shall be uniform and general, both on the article produced elsewhere and brought into the Virgin Islands as well as on the article manufactured or produced in the Virgin Islands.
33 V.I.C. § 93 Exemption from fuel tax
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(a) No tax shall be levied under this chapter on sales of fuel made:(1) to the Government of the Virgin Islands;(2) to purchasers of fuel to be used for fueling of aircraft, motorboats, yachts or any other motor vehicle not operating or intended for operation upon the public high…
33 V.I.C. § 94 Persons required to file returns on fuel taxes
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Each manufacturer, importer and importer-dealer of fuel, crude oil, end products derived from oil, or any other hydrocarbon mixture in the Virgin Islands shall file with the Director, under such regulations as the Director shall prescribe, a return of his fuel taxes made under pe…
33 V.I.C. § 95 Failure to pay or attempt to evade the payment of taxes
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Whoever is liable for the payment of the tax imposed by this chapter and fails to pay the same, or evades or attempts to evade the payment of such tax, shall be fined 5 percent of the amount due, and in the case of natural persons, may, in addition, be imprisoned not more than on…
33 V.I.C. § 96 Gasoline conservation tax
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(a) In addition to any other tax required to be paid by this chapter, whoever manufactures, produces or imports after March 15, 1980, gasoline (as that term is defined in the Presidential Proclamation hereinafter cited) for consumption in the Virgin Islands shall pay to the Gover…
33 V.I.C. § 97 Tax on crude oil, and end products derived from oil and any other hydrocarbon mixture
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(a) As used in this section, unless the context requires otherwise, the term(1) “crude oil” includes products partially composed of crude oil.(2) “index price” means the monthly arithmetical average of the price of crude oil prevailing in the first of the two months for which the…
33 V.I.C. § 98 Penalties
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Whoever fails to pay the tax as required in section 97 shall be subject to the penalties imposed under section 95 of this chapter.