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44 chapters · 597 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…
