Title 33, Taxation and Finance
44 chapters · 597 sections in this title.
33 V.I.C. § 1351 Termination of taxable year
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Income tax in jeopardy Income tax in jeopardy (a) (1) In general. If the Director finds that a taxpayer designs quickly to depart from the Virgin Islands or to remove his property therefrom, or to conceal himself or his property therein, or to do any other act tending to prejudic…
33 V.I.C. § 1361 Jeopardy assessments of income taxes
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Authority for making Authority for making (a) If the Director believes that the assessment or collection of a deficiency, as defined in section 941 of this title, will be jeopardized by delay, he shall, notwithstanding the provisions of section 943(a) of this title, immediately a…
33 V.I.C. § 1362 Jeopardy assessments of taxes other than income taxes
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If the Director believes that the collection of any tax (other than income tax) under any provision of the internal revenue laws will be jeopardized by delay, he shall, whether or not the time otherwise prescribed by law for making return and paying such tax has expired, immediat…
33 V.I.C. § 1363 Stay of collection of jeopardy assessments
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Bond to stay collection Bond to stay collection (a) When a jeopardy assessment has been made under section 1361 or 1362 of this title, the collection of the whole or any amount of such assessment may be stayed by filing with the Director, within such time as may be fixed by regul…
33 V.I.C. § 1381 Claim for income tax in bankruptcy and receivership proceedings
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Immediate assessment Immediate assessment (a) Upon the adjudication of bankruptcy of any taxpayer in any bankruptcy proceeding or the appointment of a receiver for any taxpayer in any receivership proceeding, any deficiency (together with all interest, additional amounts, or addi…
33 V.I.C. § 1382 Suspension of period on assessment
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If the regulations issued pursuant to section 736 of this title require the giving of notice by any fiduciary in any bankruptcy proceeding or by a receiver in any other court proceeding, to the Director of his qualification as such, the running of the period of limitations on the…
33 V.I.C. § 1383 Unpaid claim
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Any portion of a claim for taxes allowed in any bankruptcy or receivership proceeding which is unpaid shall be paid by the taxpayer upon notice and demand from the Director after the termination of such proceeding.
33 V.I.C. § 1421 Transferred assets
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Method of collection Method of collection (a) The amounts of the following liabilities shall, except as hereinafter in this section provided, be assessed, paid and collected in the same manner and subject to the same provisions and limitations as in the case of the taxes with res…
33 V.I.C. § 1422 Provisions of special application to transferees
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Burden of proof Burden of proof (a) In proceedings before the district court the burden of proof shall be upon the Director to show that a petitioner is liable as a transferee of property of a taxpayer, but not to show that the taxpayer was liable for the tax. Burden of proof (a)…
33 V.I.C. § 1423 Notice of fiduciary relationship
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Rights and obligations of fiduciary Rights and obligations of fiduciary (a) Upon notice to the Director that any person is acting for another person in a fiduciary capacity, such fiduciary shall assume the powers, rights, duties, and privileges of such other person in respect of …
33 V.I.C. § 1461 Form of bonds
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Whenever pursuant to the provisions of the internal revenue laws of the Virgin Islands (other than section 1784 of this title) or the rules and regulations prescribed thereunder, a person is required to furnish a bond or security, such bond or security shall be in such form and w…
33 V.I.C. § 1462 Single bonds in lieu of multiple bonds
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In any case in which two or more bonds are required or authorized, the Director may provide for the acceptance of a single bond complying with the requirements for which the several bonds are required or authorized.
33 V.I.C. § 1491 Closing agreements
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Authorization Authorization (a) The Director may enter into an agreement in writing with any person relating to the liability of such person (or of the person or estate for whom he acts) in respect of any internal revenue tax for any taxable period. Authorization (a) The Director…
33 V.I.C. § 1492 Compromises
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Authorization Authorization (a) The Director may compromise any civil or criminal case arising under the internal revenue laws of the Virgin Islands prior to reference to the United States attorney for prosecution or defense; and the United States attorney or his delegate may com…
33 V.I.C. § 1521 Attempt to evade or defeat tax
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Whoever willfully attempts in any manner to evade or defeat any tax imposed by this subtitle or the Virgin Islands income tax law or the payment thereof shall, in addition to other penalties provided by law, be fined not more than $10,000 or imprisoned not more than 5 years, or b…
33 V.I.C. § 1522 Conspiracy to evade or defeat tax
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If two or more persons conspire to evade or defeat any tax imposed by this subtitle or by the Virgin Islands income tax law, and one or more of such persons do any act to effect the object of the conspiracy, each shall be fined not more than $10,000 or imprisoned not more than 5 …
33 V.I.C. § 1523 Willful failure to collect or pay over tax
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Whoever, being required by this subtitle or the Virgin Islands income tax law to collect, account for, and pay over any tax imposed by this subtitle or the Virgin Islands income tax law, willfully fails to collect or truthfully account for and pay over such tax, shall, in additio…
33 V.I.C. § 1524 Willful failure to file return, supply information, or pay tax
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Whoever, being required by the internal revenue laws of the Virgin Islands to pay any tax, or required by this subtitle or the regulations issued under authority thereof, or by the Virgin Islands income tax law or the regulations issued under authority thereof, to make a return, …
33 V.I.C. § 1525 Fraud and false statements
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(1) Declaration under penalties of perjury. Whoever—(1) Declaration under penalties of perjury. Willfully makes and subscribes any return, statement, or other document, which contains or is verified by a written declaration that it is made under the penalties of perjury, and whic…
33 V.I.C. § 1526 Fraudulent returns, statements, or other documents
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Whoever wilfully delivers or discloses to the Director any list, return, account, statement, or other document, known by him to be fraudulent or to be false as to any material matter, shall be fined not more than $1,000 or imprisoned not more than 1 year, or both.
33 V.I.C. § 1527 Offenses relating to stamps
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(1) Counterfeiting. Whoever—(1) Counterfeiting. With intent to defraud, alters, forges, makes, or counterfeits any stamp, coupon, ticket, book, or other device prescribed under authority of this subtitle or the Virgin Islands income tax law for the collection or payment of any ta…
33 V.I.C. § 1528 Unauthorized use or sale of stamps
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Whoever buys, sells, offers for sale, uses, transfers, takes or gives in exchange, or pledges or gives in pledge, except as authorized in this subtitle or the Virgin Islands income tax law or in regulations made pursuant thereto, any stamp, coupon, ticket, book, or other device p…
33 V.I.C. § 1529 Failure to obey summons
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Whoever, being duly summoned to appear to testify, or to appear and produce books, accounts, records, memoranda, or other papers, as required under sections 1862, 1863 and 1864(b) of this title neglects to appear or to produce such books, accounts, records, memoranda, or other pa…
33 V.I.C. § 1530 False statements to purchasers or lessees relating to tax
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(1) Whoever in connection with the sale or lease, or offer for sale or lease, of any article, or for the purpose of making such sale or lease, makes any statement, written or oral—(1) intended or calculated to lead any person to believe that any part of the price at which such ar…
33 V.I.C. § 1531 Attempts to interfere with administration of internal revenue laws
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Corrupt or forcible interference Corrupt or forcible interference (a) Whoever corruptly or by force or threats of force (including any threatening letter or communication) endeavors to intimidate or impede any officer or employee of the Virgin Islands acting in an official capaci…
33 V.I.C. § 1532 Unauthorized disclosure of information
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Income returns Income returns (a) (1) Government employees and other persons. It shall be unlawful for any officer or employee of the government of the United States Virgin Islands to divulge or make known in any manner whatever not provided by law to any person the amount or sou…
33 V.I.C. § 1533 Offenses by officers and employees of the Virgin Islands
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(1) Any officer or employee of the Virgin Islands acting in connection with any revenue law of the Virgin Islands (including the income tax law)—(1) who is guilty of any extortion or willful oppression under color of law;(2) who knowingly demands other or greater sums than are au…
33 V.I.C. § 1561 Possession with intent to sell in fraud of law or to evade tax
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Whoever has in his custody or possession any goods, wares, merchandise, articles, or objects on which taxes are imposed by law, for the purpose of selling the same in fraud of the internal revenue laws, or with design to avoid payment of the taxes imposed thereon, shall be fined …
33 V.I.C. § 1581 Property subject to tax
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Taxable articles Taxable articles (a) Any property on which, or for or in respect whereof, any tax is imposed by this subtitle which shall be found in the possession or custody or within the control of any person, for the purpose of being sold or removed by him in fraud of the in…
33 V.I.C. § 1582 Property used in violation of internal revenue laws
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It shall be unlawful to have or possess any property intended for use in violating the provisions of the internal revenue laws, or regulations prescribed under such laws, or which has been so used, and no property rights shall exist in any such property. A search warrant may issu…
33 V.I.C. § 1583 Other property subject to forfeiture
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(1) Counterfeit stamp. There may be seized and forfeited to the Virgin Islands—(1) Counterfeit stamp. Every stamp involved in the offense described in section 1527 of this title (relating to counterfeit, reused, cancelled, etc., stamps) and the vellum, parchment, document, paper,…
33 V.I.C. § 1591 Authority to seize property subject to forfeiture
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Any property subject to forfeiture to the Virgin Islands under any provision of this subtitle or the Virgin Islands income tax law may be seized by the Director.
33 V.I.C. § 1592 Delivery of seized personal property to the marshal
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Any forfeitable property which may be seized under the provisions of this subtitle or the Virgin Islands income tax law may, at the option of the Director, be delivered to the marshal of the district court, and remain in the care and custody and under the control of such marshal,…
33 V.I.C. § 1593 Judicial action to enforce forfeiture
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Nature and venue Nature and venue (a) The proceedings to enforce such forfeitures shall be in the nature of a proceeding in rem in the district court. Nature and venue (a) The proceedings to enforce such forfeitures shall be in the nature of a proceeding in rem in the district co…
33 V.I.C. § 1594 Special disposition of perishable goods
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(1) Application for examination. When any property which is seized under the provisions of section 1581 of this title is liable to perish or become greatly reduced in price or value by keeping, or when it cannot be kept without great expense—(1) Application for examination. The o…
33 V.I.C. § 1595 Personal property valued at $1,000 or less
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(1) List and appraisement. In all cases of seizure of any goods, wares, or merchandise as being subject to forfeiture under any provision of this subtitle or the Virgin Islands income tax law which, in the opinion of the Commissioner, are of the appraised value of $1,000 or less,…
33 V.I.C. § 1621 Penalty for sales to evade tax
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Nonenforceability of contract Nonenforceability of contract (a) Whenever any person who is liable to pay any tax imposed by this subtitle or the Virgin Islands income tax law upon, for, or in respect of, any property sells or causes or allows the same to be sold before such tax i…
33 V.I.C. § 1622 Penalty for refusal to permit entry or examination
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Whoever, being an owner of any building or place, or a person having the agency or superintendence of the same, refuses to admit any officer or employee of the Bureau of Internal Revenue acting under the authority of section 1866 of this title (relating to entry of premises for e…
33 V.I.C. § 1623 Definition of “person”
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The term “person” as used in this chapter includes an officer or employee of a corporation, or a member or employee of a partnership, who as such officer, employee, or member is under a duty to perform the act in respect of which the violation occurs.
33 V.I.C. § 1624 Extended application of penalties relating to officers of the Bureau of Internal Revenue
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All provisions of law imposing fines, penalties, or other punishment for offenses committed by an internal revenue officer or other officer of the Bureau of Internal Revenue or under any agency or office thereof, shall apply to all persons whomsoever, employed, appointed, or acti…
33 V.I.C. § 1661 Authorization
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No civil action for the collection or recovery of taxes, or of any fine, penalty, or forfeiture, shall be commenced unless the Director authorizes or sanctions the proceedings and the United States attorney directs that the action be commenced.
33 V.I.C. § 1662 Jurisdiction of courts of the Virgin Islands
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To issue orders, processes and judgments To issue orders, processes and judgments (a) The courts of the Virgin Islands at the instance of the government of the United States Virgin Islands shall have such jurisdiction to make and issue in civil actions, writs and orders of injunc…
33 V.I.C. § 1663 Action to enforce lien or to subject property to payment of tax
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Filing Filing (a) In any case where there has been a refusal or neglect to pay any tax, or to discharge any liability in respect thereof, whether or not levy has been made, the United States attorney at the request of the Director may direct a civil action to be filed in the prop…
33 V.I.C. § 1664 Action for recovery of erroneous refunds
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Refunds after limitation period Refunds after limitation period (a) Any portion of an internal revenue tax imposed by this subtitle or the Virgin Islands income tax law, refund of which is erroneously made, within the meaning of section 1184 of this title, may be recovered by civ…
33 V.I.C. § 1665 Disposition of judgments and monies recovered
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All judgments and monies recovered or received for taxes, costs, forfeitures, and penalties shall be paid to the Director, as collections of internal revenue taxes.
33 V.I.C. § 1691 Prohibition of actions to restrain assessment or collection
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Tax Tax (a) Except as provided in sections 942(a) and (c), and 943(a) of this title, no action for the purpose of restraining the assessment or collection of any internal revenues tax shall be maintained in any court. Tax (a) Except as provided in sections 942(a) and (c), and 943…
33 V.I.C. § 1692 Civil actions for refunds
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No action prior to filing claim for refund No action prior to filing claim for refund (a) No action or proceeding shall be maintained in any court for the recovery of any internal revenue tax alleged to have been erroneously or illegally assessed or collected, or of any penalty c…
33 V.I.C. § 1693 Repayments to officers or employees
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(1) Collections recovered. The Director, subject to regulations prescribed by the Director, is authorized to repay—(1) Collections recovered. To any officer or employee of the Virgin Islands the full amount of such sums of money as may be recovered against him in any court, for a…
33 V.I.C. § 1694 Civil action to clear title to property
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Obtaining leave to file Obtaining leave to file (a) (1) Request for institution of proceedings by Virgin Islands. Any person having a lien upon or any interest in the property referred to in section 1663 of this title notice of which has been duly filed of record in the office of…
33 V.I.C. § 1731 Fee for filing petition
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The district court is authorized to impose a fee in an amount not in excess of $10 to be fixed by the district court for the filing of any petition for the redetermination of a deficiency.