Title 33 — Taxation and Finance
44 chapters · 619 sections in this title.
33 V.I.C. § 501 Levy of production taxes
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There shall be levied production taxes, as hereinafter provided, which shall be paid by the manufacturer and shall accrue to the General Fund of the Treasury of the Government of the United States Virgin Islands.
33 V.I.C. § 502 Woolen yard goods; tax rate
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(a) There shall be imposed upon woolen yard goods manufactured or processed in the Virgin Islands, when sold, or removed for sale, consumption or use, a tax at the rate of 65 cents a yard except as provided in section 504 of this title. (b) The term “woolen yard goods” as used he…
33 V.I.C. § 503 Delays and exemptions
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No delay in the imposition of, and no exemption from, nor rebate of the payment of the tax imposed by this chapter shall be granted to any manufacturer except as provided in section 504 of this title.
33 V.I.C. § 504 Maximum production; allocations; tax rates
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(a) The Governor shall determine, after due investigation, the maximum amount of woolen yard goods production in the Virgin Islands which is consistent with the protection of the economic stability and commercial relations of the Virgin Islands. Due notice shall be given and inte…
33 V.I.C. § 505 Temporary permits
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The Governor shall have the authority to grant an application on temporary basis during such period as may be necessary to conduct and make determinations in accordance with investigations pursuant to section 504 of this title, or to make final disposition of application.
33 V.I.C. § 506 Rules and regulations
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The Governor shall have authority to issue such rules and regulations and requirements, including specifically, but not exclusively, the prescribing of forms and requirements of reports, as he may deem necessary or appropriate to implement the purposes of this chapter.
33 V.I.C. § 507 Payment of tax
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It shall be obligatory that the tax imposed by this chapter shall be paid before woolen yard goods are removed from the Virgin Islands, either by the manufacturer, an immediate or secondary purchaser from the manufacturer, or a contract or common carrier. The Governor may prescri…
33 V.I.C. § 508 Finality of rulings; stays
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Any decision or determination made by the Governor under the provisions of this chapter as to questions of fact shall be deemed final in any proceedings in any court except upon a conclusive showing that such decision or determination was arbitrary or fraudulent. The commencement…