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Virgin Islands Statutes, Title 33

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Title 33, Taxation and Finance

44 chapters · 597 sections in this title.

All chapters in Title 33597 Ch 111, Government Funds141 Ch 117, The Public Monies38 Ch 21, Information and Returns34 Ch 3, Miscellaneous Excise Taxes; Gross Re…31 Ch 89, Levy and Collection of Tax31 Ch 81, General Provisions; Rate of Tax27 Ch 45, Crimes, Other Offenses, and Forfeitures26 Ch 27, Collection24 Ch 47, Judicial Proceedings21 Ch 118, Tort Claims15 Ch 85, Assessment of Property14 Ch 113, Appropriations14 Ch 115, Accounting14 Ch 2, Gift Taxes11

597 sections·Filtered byTitle 33✕

33 V.I.C. § 1732 Representation of parties
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In all proceedings before the district court which are authorized by this Part or by the Virgin Islands income tax law, the Director shall be represented by the United States attorney and the taxpayer shall be represented in accordance with the rules of practice prescribed by the…
33 V.I.C. § 1733 Rules of practice, procedure and evidence
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(1) The proceedings of the district court which are authorized by this Part or by the Virgin Islands income tax law, shall be conducted in accordance with—(1) such rules of practice and procedure (other than rules of evidence) as the district court may prescribe; and(2) the rules…
33 V.I.C. § 1734 Burden of proof in fraud cases
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In any proceeding authorized by this Part or by the Virgin Islands income tax law which involves the issue whether the petitioner has been guilty of fraud with intent to evade tax, the burden of proof in respect of such issue shall be upon the Director.
33 V.I.C. § 1735 Service of process
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The mailing by registered mail of any pleading, decision, order, notice, or process in respect of proceedings authorized by this Part or by the Virgin Islands income tax law before the district court shall be held sufficient service of such pleading, decision, order, notice, or p…

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33 V.I.C. § 1736 Decisions

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Requirement Requirement (a) A decision in any proceeding instituted before the district court upon authority of this Part or the Virgin Islands income tax law shall be made as quickly as practicable. Requirement (a) A decision in any proceeding instituted before the district cour…

33 V.I.C. § 1737 Publicity of proceedings

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In any proceeding authorized by this Part or the Virgin Islands income tax law, all decisions and all evidence received by the district court, including a transcript of the stenographic report of the hearings, shall be public records open to the inspection of the public; except t…

33 V.I.C. § 1781 Date when district court decision becomes final

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(1) Timely petition for review or certiorari not filed on time. The decision of the district court authorized by this Part or the Virgin Islands income tax law shall become final—(1) Timely petition for review or certiorari not filed on time. Upon the expiration of time allowed f…

33 V.I.C. § 1782 Courts of review

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Jurisdiction Jurisdiction (a) The decisions of the district court in proceedings authorized by this Part or the Virgin Islands income tax law shall be subject to review on appeal by the Court of Appeals for the third circuit, in the same manner and to the same extent as decisions…

33 V.I.C. § 1783 Change of incumbent in office

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When the incumbent of the office of Director or his delegate changes, no substitution of the name of his successor shall be required in proceedings pending before any appellate court reviewing the action of the district court.

33 V.I.C. § 1784 Bond to stay assessment and collection upon petition for review

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(1) Notwithstanding any provision of law imposing restrictions on the assessment and collection of deficiencies, the review under section 1782 of this title shall not operate as a stay of assessment or collection of any portion of the amount of the deficiency determined by the di…

33 V.I.C. § 1785 Refund, credit or abatement of amounts disallowed

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In cases where assessment or collection has not been stayed by the filing of a bond, then if the amount of the deficiency determined by the district court is disallowed in whole or in part by the court of review, the amount so disallowed shall be credited or refunded to the taxpa…

33 V.I.C. § 1821 Liability for taxes withheld or collected

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Whenever any person is required to collect or withhold any internal revenue tax from any other person and to pay over such tax to the Virgin Islands, the amount of tax so collected or withheld shall be held to be a special fund in trust for the Virgin Islands. The amount of such …

33 V.I.C. § 1822 Timely mailing treated as timely filing

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General rule General rule (a) If any claim, statement, or other document (other than a return or other document required under authority of chapter 21 of this title), required to be filed within a prescribed period or on or before a prescribed date under authority of any provisio…

33 V.I.C. § 1823 Time for performance of acts where last day falls on Saturday, Sunday or legal holiday

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When the last day prescribed by this subtitle or the Virgin Islands income tax law for performing any act falls on Saturday, Sunday or a legal holiday, the performance of such act shall be considered timely if it is performed on the next succeeding day which is not a Saturday, Su…

33 V.I.C. § 1824 Sale of personal property purchased by the Virgin Islands

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Sale Sale (a) Any personal property purchased by the Virgin Islands under the authority of section 1055(e) of this title (relating to purchase for the account of the Virgin Islands of property sold under levy) may be sold by the Director in accordance with such regulations as may…

33 V.I.C. § 1825 Administration of real estate acquired by the Virgin Islands

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Person charged with Person charged with (a) The Director shall have charge of all real estate which is or shall become the property of the Virgin Islands by judgment or forfeiture under the internal revenue laws, or which has been or shall be assigned, set off, or conveyed by pur…

33 V.I.C. § 1826 Exemption of insolvent banks from tax

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Assets in general Assets in general (a) Whenever and after any bank or trust company, a substantial portion of the business of which consists of receiving deposits and making loans and discounts, has ceased to do business by reason of insolvency or bankruptcy, no tax shall be ass…

33 V.I.C. § 1827 Time for performing certain acts postponed by reason of war

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Time to be disregarded Time to be disregarded (a) In the case of an individual serving in the Armed Forces of the United States, or serving in support of such Armed Forces, in an area designated by the President of the United States by Executive order as a “combat zone” for purpo…

33 V.I.C. § 1828 Income tax refund withholding for overdue support

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(a) Upon notification by the Division of Paternity and Child Support that a person under tax liability to the United States Virgin Islands Government owes overdue support under a support order, the Director shall determine whether there is an amount due or payable by the Governme…

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, …

33 V.I.C. § 1931 Definitions

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(1) When used in this subtitle, unless otherwise distinctly expressed or manifestly incompatible with the intent thereof—(1) “Director” means the Director of the Bureau of Internal Revenue or any other officer, employee, or agency of the Bureau of Internal Revenue duly authorized…

33 V.I.C. § 1961 Powers and duties of Director of the Bureau of Internal Revenue

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Except as otherwise expressly provided by law, the administration and enforcement of the internal revenue laws of the Virgin Islands, shall be performed by or under the supervision of the Director of the Bureau of Internal Revenue.

33 V.I.C. § 1962 Personnel

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Appointment and supervision Appointment and supervision (a) The Director is authorized to employ such number of persons as the Director deems proper for the administration and enforcement of the internal revenue laws, and the Director shall issue all necessary directions, instruc…

33 V.I.C. § 1963 Rules and regulations

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Authorization Authorization (a) Except where such authority is expressly given by this subtitle or the Virgin Islands income tax law to any person other than an officer or employee of the Bureau of Internal Revenue, the Director shall prescribe all needful rules and regulations f…

33 V.I.C. § 1964 Construction of Part

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Cross references Cross references (a) The cross references in this Part to other portions of the subtitle or to the Virgin Islands income tax law, where the word “see” is used, are made only for convenience, and shall be given no legal effect. Cross references (a) The cross refer…

33 V.I.C. § 1965 Effective date of this Part

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Except as otherwise provided in any section of this Part, the provisions of this Part shall take effect on the day after the enactment of this Code.

33 V.I.C. § 1966 Application of this Part to chapter 7

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Sections 1011, 1285, 1521–1523, 1527, 1528, 1533, and 1624 of this title shall apply to the provisions of chapter 7 of this title. No other section or provision of this Part shall be construed as applying to or affecting in any manner, any provision of chapter 7, notwithstanding …

33 V.I.C. § 2301 Imposition and rate of tax

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(a) All real property in the Virgin Islands subject to taxation must be assessed at 100 percent of its fair market value as calculated by using the assessment methods set forth in sections 2403 and 2404 of this chapter; (b) The Tax Assessor shall levy and collect on real property…

33 V.I.C. § 2302 Disposition of proceeds of the tax; allocation of tax increment

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(a) The proceeds of this tax and the taxes upon property heretofore levied under any tax law, including all surcharges, shall be covered into the general fund of the treasury of the Virgin Islands. (b) Notwithstanding the provisions of subsection (a) of this section, in addition …

33 V.I.C. § 2303 Real property subject to tax

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All real property not in this subtitle expressly exempted from taxation shall be assessed and taxed.

33 V.I.C. § 2304 Real property exempt from tax

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(1) The following property shall be exempt from taxation —(1) property of the United States, unless otherwise provided by the Congress of the United States;(2) property of the government of the United States Virgin Islands;(3) every building used and set apart exclusively for—(A)…

33 V.I.C. § 2305 Homestead exemption

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(a) For the purposes of this section a homestead shall constitute the abode including land and buildings, owned by, and actually occupied by, the property owner, or by members occupied by, a person, or by members of the property owner's family free of rental charges. Rental of an…

33 V.I.C. § 2305a Tax credit under certificate of visitability

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A real property tax credit of twenty percent of the taxes levied by the Tax Assessor against real property under a Certificate of Visitability pursuant to section 344 of Title 29 is granted to the eligible property owner for a total of ten years, unless title to the real property…

33 V.I.C. § 2305b Federal real estate impact credit

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(a) The Tax Assessor shall determine the percentage of real property the federal government owns on each island at the time the assessment of residential real property under section 2402(a) is made and shall grant a tax credit in that percentage against the taxes levied on the re…

33 V.I.C. § 2305c Circuit breaker tax credit

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(a) Upon proper application to the Tax Assessor, an owner of homestead residential real property or unimproved property is entitled to a credit, not to exceed $5,000, equal to the amount by which the real property taxes calculated for the property for the prior year exceed two pe…

33 V.I.C. § 2331 Unpaid taxes as first lien upon the property

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Taxes levied by the Tax Assessor upon real property shall be a first lien against the real property including any improvements that may be thereon or that may be subsequently placed thereon. The lien shall be prior to all other liens on the property whether they attached before o…

33 V.I.C. § 2332 Lien for the payment of tax by another

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When the real property is levied to any person or agent for another, or in a representative capacity, such person, agent, or representative shall have a lien upon that or any other real property of his principal in his possession, for the taxes thereon, until he is indemnified ag…

33 V.I.C. § 2341 Statement of policy

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The Legislature hereby determines that the preservation of a maximum amount of the limited supply of farmland area is necessary to the viability of the territorial economy. The Legislature further determines that in a rapidly urbanizing society, the public has a definite interest…

33 V.I.C. § 2342 Farmland exemption

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There shall be an tax credit for the property owner of ninety-five percent (95%) of the real property taxes levied by the Tax Assessor against the total area of real property, including structures and improvements thereon, used actively and solely for agricultural or horticultura…

33 V.I.C. § 2343 Definitions

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(a) Real property shall be deemed to be “used actively and solely for agricultural or horticultural purposes” when devoted in a complete and active manner to the production for sale of plants or animals for purposes of human consumption or to the production of products used in th…

33 V.I.C. § 2344 Requirements for real property

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(1) An owner of real property in the Virgin Islands who files timely application shall receive the tax exemption granted by this subchapter on the total area of real property—(1) used actively and solely for agricultural or horticultural purposes;(2) located within an area, estab…

33 V.I.C. § 2345 Determination of real property area and real property use

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(a) For the purposes of this subchapter, in determining the total area of real property used actively and solely for agricultural or horticultural purposes there shall be included the area of all real property under structures and improvements, such as barns and sheds, used in di…

33 V.I.C. § 2346 Roll-back taxes: Determination; enforcement; effect of condemnation

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(a) When real property in agricultural or horticultural use and subject to the tax exemption granted by this subchapter, is applied to a use other than agricultural or horticultural, it shall be subject to additional taxes, hereinafter referred to as “roll-back taxes”, in an amou…