44 chapters · 597 sections in this title.
33 V.I.C. § 121 Imposition of tax
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(a) A stamp tax at the rate of two percent (2%) for property valued up to $350,000, two and one-half percent (2 ½%) for property valued from $350,001 to $1,000,000, three percent (3%) for property valued from $1,000,001 to $5,000,000, and three and one-half percent (3 ½%) for pro…
33 V.I.C. § 122 Determination of value for stamp tax purposes; appeals
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In any case where the Commissioner of Finance finds that the value for stamp tax purposes declared by the parties differs from the actual price paid or is substantially inconsistent with current values at the time of the transfer of title, of similar properties, or where the valu…
33 V.I.C. § 123 Stamps, denominations, and forms
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Stamps are to be issued by the Commissioner of Finance, who shall determine the denominations, forms and typography of the stamps.
33 V.I.C. § 124 Sale and cancellation of stamps
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The sale of stamps shall be made by the Recorder of Deeds or the Clerk of the District Court. Stamps shall be affixed to the document and canceled by the Recorder of Deeds or Clerk of the District Court.