44 chapters · 597 sections in this title.
33 V.I.C. § 1861 Canvass for taxable persons and objects
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The Director shall, to the extent he deems it practicable, cause officers or employees of the Bureau of Internal Revenue to proceed, from time to time, through the Virgin Islands and inquire after and concerning all persons therein who may be liable to pay any internal revenue ta…
33 V.I.C. § 1862 Examination of books and witnesses
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(1) For the purpose of ascertaining the correctness of any return, making a return where none has been made, determining the liability of any person for any internal revenue tax or the liability at law or in equity of any transferee or fiduciary of any person in respect of any in…
33 V.I.C. § 1863 Service of summons
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A summons issued under section 1862 of this title shall be served by the Director, by an attested copy delivered in hand to the person to whom it is directed, or left at his last and usual place of abode; and the certificate of service signed by the person serving the summons sha…
33 V.I.C. § 1864 Enforcement of summons
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Jurisdiction of the district court Jurisdiction of the district court (a) If any person is summoned under the internal revenue laws to appear, to testify, or to produce books, papers, records, or other data, the district court shall have jurisdiction by appropriate process to com…