Title 33 — Taxation and Finance
44 chapters · 619 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…
33 V.I.C. § 1865 Time and place of examination
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General rule General rule (a) The time and place of examination pursuant to the provisions of section 1862 of this title shall be such time and place as may be fixed by the Director and as are reasonable under the circumstances. In the case of a summons under authority of paragra…
33 V.I.C. § 1866 Entry of premises for examination of taxable objects
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Entry during day Entry during day (a) The Director may enter, in the daytime, any building or place where any articles or objects subject to tax are made, produced, or kept, so far as it may be necessary for the purpose of examining said article or objects. Entry during day (a) T…
33 V.I.C. § 1891 Authority to administer oaths and certify
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Internal revenue personnel Internal revenue personnel (a) Every officer or employee of the Bureau of Internal Revenue designated by the Director for that purpose is authorized to administer such oaths or affirmations and to certify to such papers as may be necessary under the int…
33 V.I.C. § 1892 Expenses of detection and punishment of frauds
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The Director, under regulations prescribed by the Director is authorized to pay such sums, not exceeding in the aggregate the sum appropriated therefor, as he may deem necessary for detecting and bringing to trial punishment persons guilty of violating the internal revenue laws, …