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Virgin Islands Statutes, Title 33

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Virgin Islands/Statutes

← All Virgin Islands coverage

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. § 3078 Junior Reserve Officers' Training Corps Fund
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(a) There is established a separate and distinct fund within the Treasury of the Virgin Islands to be designated and known as the “Junior Reserve Officers” Training Corps Fund“ (hereinafter, the ”Fund“). The Commissioner of finance shall maintain and provide for the administratio…
33 V.I.C. § 3079 Antilitter and Beautification Fund
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(a) The Antilitter and Beautification Fund is continued in the Treasury of the Virgin Islands as a special and distinct fund. The Commissioner of Finance shall maintain and provide for the administration of the Fund in the Treasury, and no funds therein are available for expendit…
33 V.I.C. § 3080 Elected Governors and Elected Lieutenant Governors Retirement Fund
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(a) There is established a separate and distinct fund within the Treasury of the Virgin Islands to be designated the “Elected Governors and Lieutenant Governors Retirement Fund” (hereinafter, the “Fund”). The Commissioner of Finance shall maintain and provide for the administrati…
33 V.I.C. § 3081 Vocational School Building Fund
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(a) There is established in the Treasury of the Virgin Islands a fund to be known as the Vocational School Building Fund. The Commissioner of Finance shall provide for the administration of the fund as a separate and distinct fund in the Treasury of the Virgin Islands and no amou…

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33 V.I.C. § 3082 Asset Recovery Fund

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(a) The purpose of this section is to grant the departments and agencies of the Government of the United States Virgin Islands the authority to expend monies received in the form of insurance proceeds for expediently replacing and/or repairing assets lost or damaged, thereby mini…

33 V.I.C. § 3083 Real Estate Appraisers Fund

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(a) There is established in the Treasury of the Virgin Islands a fund to be known as the Real Estate Appraisers Fund. The Commissioner of Finance shall provide for the administration of the fund as a separate and distinct fund in the Treasury of the Virgin Islands and no amounts …

33 V.I.C. § 3084 Vendors Plaza Revolving Fund

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(a) There is established in the Treasury of the Virgin Islands, a special revolving fund to be designated the “Vendors Plaza Revolving Fund”. The Commissioner of Finance shall provide for the administration of the fund as a separate and distinct fund in the Treasury and no amount…

33 V.I.C. § 3085 Corporation Division Revolving Fund

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(a) There is hereby established in the Treasury of the Virgin Islands a separate and distinct fund to be designated the Corporation Division Revolving Fund. The Commissioner of Finance is authorized and directed to provide for the administration of the Fund and no monies containe…

33 V.I.C. § 3086 Children's Trust Fund

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(a) There is established in the Treasury of the Government of the Virgin Islands, a special fund to be designated as the “Children's Trust Fund:” (hereafter “the Fund”). The Commissioner of Finance shall maintain and provide for the administration of the Fund as a separate and di…

33 V.I.C. § 3087 Croix Capital Improvement Fund

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(a) There is hereby created as a separate and distinct fund in the Treasury of the Virgin Islands, the St. Croix Capital Improvement Fund. All monies deposited in such fund shall be appropriated by law exclusively for capital improvement projects on the island of St. Croix, and s…

33 V.I.C. § 3088 Division of Festivals Revolving Fund

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(a) There is established in the Treasury of the Virgin Islands, a special revolving fund to be designated the “Division of Festivals Revolving Fund”. The Commissioner of Finance shall provide for the administration of the Fund as a separate and distinct fund in the treasury and a…

33 V.I.C. § 3089 The Economic Development Authority Fund

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(a) There is hereby established in the Treasury of the Virgin Islands a special fund to be known as the Economic Development Authority Fund to be held by the Commissioner of Finance separate and apart from all other funds of the Government of the Virgin Islands in the treasury an…

33 V.I.C. § 3090 Virgin Islands Summer Employment and Scholarship Fund

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(a) There is created and established in the Treasury of the Virgin Islands, a special revolving fund to be designated the “Summer Employment and Scholarship Fund”. The Commissioner of Finance shall provide for the administration of the Fund as a separate and distinct fund in the …

33 V.I.C. § 3091 Crisis Intervention Fund

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(a) There is created and established in the Treasury of the Virgin Islands, a special revolving fund to be designated the Crisis Intervention Fund. The Commissioner of Finance shall maintain and provide for the administration of the fund as a distinct fund in the Treasury, and no…

33 V.I.C. § 3092 Youth Transitional Employment Fund

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(a) There is hereby established in the Treasury of the Virgin Islands, a fund to be known as the Youth Transitional Employment Fund. The fund shall consist of one-hundred percent of the monies collected under subsection (b) of this section, any funding from the federal government…

33 V.I.C. § 3092a School Construction, Maintenance and Capital Fund

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(a) There is hereby established in the Treasury of the Government of the Virgin Islands, a special fund to be designated as the “School Construction, Maintenance and Capital Fund”. The fund shall consist of one-hundred percent of the monies collected under subsection (b) of this …

33 V.I.C. § 3092b Youth Alternative Education Fund

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(a) There is established as a separate and distinct fund in the Treasury of the Virgin Islands, known as the Youth Alternative Education Fund. The Fund consists of any funding from the federal government, any funds appropriated thereto from time to time by the Legislature and all…

33 V.I.C. § 3093 The Virgin Islands Education Initiative Fund

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(a) There is established in the Treasury of the Virgin Islands, a fund to be known as the Virgin Islands Education Initiative Fund (hereinafter the “Fund”). The Commissioner of Finance shall provide for the administration of the Fund as a separate and distinct fund in the Treasur…

33 V.I.C. § 3094 Breast, Cervical and Prostate Cancer Awareness Program Fund

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(a) There is hereby established in the Treasury of the Virgin Islands, a special revolving fund designated as the Breast, Cervical and Prostate Cancer Awareness Program Fund (hereinafter the “Fund”). The Commissioner of Finance shall provide for the administration of such fund as…

33 V.I.C. § 3095 The Virgin Islands Reconstruction and Rehabilitation Revolving Fund

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(a) There is hereby established a fund within the Treasury of the Virgin Islands to be known as the “Virgin Islands Historic District Reconstruction and Rehabilitation Revolving Fund”. The Commissioner of Finance shall maintain and provide for the administration of the fund as a …

33 V.I.C. § 3096 Pharmaceutical Insurance Fund

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(a) There is hereby established in the Treasury of the Virgin Islands, a special revolving fund to be designated and referred to as the Pharmaceutical Insurance Fund. The Commissioner of Finance shall provide for the administration of such fund as a separate and distinct fund in …

33 V.I.C. § 3097 Voter Identification and Registration Fund

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(a) There is established in the Treasury of the Virgin Islands, a fund to be known as the Virgin Islands Voter Identification and Registration Fund (hereinafter the “Fund”). The Commissioner of Finance shall provide for the administration of the Fund as a separate and distinct fu…

33 V.I.C. § 3098 The Virgin Islands Health Department Imprest Fund

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(a) There is established in the Treasury of the Virgin Islands, a fund to be known as the Virgin Islands Department of Health Imprest Fund (hereinafter the “Fund”). The Commissioner of Finance shall provide for the administration of the Fund as a separate and distinct fund in the…

33 V.I.C. § 3099 Emergency Services Fund

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(a) There is established a special fund to be designated as the “Emergency Services Fund” and to be held by the Commissioner of Finance on behalf of the Government of the United States Virgin Islands separate and apart from all other funds of the Government. (b) The following mon…

33 V.I.C. § 3099a Emergency Medical Services High School Program Fund

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(a) There is created and established in the Treasury of the Virgin Islands a special fund designated the “The Emergency Medical Services High School Program Fund”. (b) The Commissioner of Finance is directed to maintain and provide for the administration of the Emergency Medical …

33 V.I.C. § 3100 Youth Education and Training Endowment Fund

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(a) There is established as a separate and distinct fund in the Treasury of the Virgin Islands the Youth Education and Training Endowment Fund (hereinafter, the “Fund”). The Commissioner of Finance shall provide for the administration of the Fund, and no monies contained therein …

33 V.I.C. § 3100a Public Transportation Fund

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(a) There is hereby established in the Treasury of the Virgin Islands, a separate and distinct fund to be designated the “Public Transportation Fund”, hereinafter, the “Fund”. There shall be created in the Fund a separate account to be known as the “VITRAN Bus Maintenance Account…

33 V.I.C. § 3100aa Underground Facility Damage Prevention and Safety Fund

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(a) There is established in the Treasury of the Virgin Islands a special fund designated the “Underground Facility Damage Prevention and Safety Fund” (the “Fund”). (b) The Commissioner of Finance shall administer the fund as a separate and distinct fund and no monies from the Fun…

33 V.I.C. § 3100b Tobacco Settlement Health Care and Capital Improvement Fund

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(a) There is established a separate and distinct fund in the Treasury of the Government of the Virgin Islands to be designated the “Tobacco Settlement Health Care and Capital Improvement Fund”, hereinafter referred to as “the Fund”. The Commissioner of Finance shall provide for t…

33 V.I.C. § 3100bb Crime and Gang Prevention Fund; establishment; disposition

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(a) There is established a separate and distinct fund within the Treasury of the Virgin Islands designated and known as “The Crime and Gang Prevention Fund”. (b) No funds are available for expenditure from this Fund, except as provided by this chapter or other law. (c) The Fund c…

33 V.I.C. § 3100c Solid Waste Revolving Fund

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(a) There is established in the Virgin Islands Waste Management Authority, a fund to be known as the Solid Waste Revolving Fund (hereinafter the “Fund”). The Commissioner of Finance shall provide for the administration of the Fund as a separate and distinct fund in the Virgin Isl…

33 V.I.C. § 3100cc The School-Based Dental Prevention and Treatment Fund

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(a) There is established a separate and distinct fund within the Treasury of the Virgin Islands designated and known as “The School-Based Dental Prevention and Treatment Fund”. (b) No funds are available for expenditure from this Fund, except as provided by this chapter or other …

33 V.I.C. § 3100d Federal Equitable Sharing Program Funds Account

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(a) (1) The Commissioner of Finance shall establish four (4) separate bank accounts (“Accounts”), distinct and independent of one another and the General Fund, dedicated to receiving, in trust, for the benefit of local law enforcement agencies, Federal Equitable Sharing Program F…

33 V.I.C. § 3100dd Delinquent Property and Sewer Fees Revolving Fund

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(a) There is established a special fund in the Treasury of the Virgin Islands designated as the “Delinquent Property and Sewer Fees Revolving Fund” consisting of all monies recovered from the sale of real property sold at auction pursuant to chapter 89, subchapter III, section 25…

33 V.I.C. § 3100e Virgin Islands Public High Schools Site Based Management Fund

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(a) There is established a separate and distinct fund in the Treasury of the Government of the Virgin Islands to be designated as the “Virgin Islands Public High Schools Site Based Management Fund” (hereinafter the “Fund”). The Commissioner of Finance shall provide for the admini…

33 V.I.C. § 3100ee Territorial Parks System Revolving Fund

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(a) There is established in the Treasury of the Virgin Islands a special, non-lapsing fund designated the Territorial Parks System Revolving Fund. (b) The Commissioner of Finance shall maintain and provide for the administration of the Territorial Parks System Revolving Fund as a…

33 V.I.C. § 3100f The Teacher Recruitment and Training Fund

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(a) There is established in the Treasury of the Government of the Virgin Islands a fund to be known as The Teacher Recruitment and Training Fund, hereinafter the “Fund”. The Commissioner of Finance shall provide for the administration of the Fund as a separate and distinct fund i…

33 V.I.C. § 3100ff Recreational Parks Revolving Fund

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(a) There is established in the Treasury of the Virgin Islands a special, non-lapsing fund designated the Recreational Parks Revolving Fund. (b) The Commissioner of Finance shall maintain and provide for the administration of the Recreational Parks Revolving Fund as a separate an…

33 V.I.C. § 3100g Virgin Islands Cramers Park Authority Fund

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(a) There is hereby established as a separate and distinct fund in the Treasury of the Virgin Islands the Cramers Park Authority Fund “the Fund”. The Commissioner of Finance shall provide for the administration of the Fund and no monies contained therein shall be available for ex…

33 V.I.C. § 3100gg Opioid Abatement Trust Fund

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(a) There is established a separate and distinct Fund in the Treasury of the Government of the Virgin Islands to be designated as the “Opioid Abatement Trust Fund”. The Commissioner of Finance shall maintain the Fund separate and apart from any other Funds of the Government of th…

33 V.I.C. § 3100h Disaster Recovery Contingency Revolving Fund

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(a) There is established in the Treasury of the Virgin Islands a special revolving fund to be designated the “Disaster Recovery Fund”. The Commissioner of Finance shall provide for the administration of the fund as a separate and distinct fund in the Treasury and all monies there…

33 V.I.C. § 3100j Special Projects/Wastewater System Repairs Fund

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(a) The purpose of this section is to establish a special fund and provide for the maintenance of a special bank account exclusively for funding repairs and renovations to the wastewater system throughout the Virgin Islands pursuant to the Amended Consent Decree and the Decision …

33 V.I.C. § 3100k Economic Stabilization Trust Fund

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(a) There is established in the Treasury of the Government of the Virgin Islands the Economic Stabilization Trust Fund (“The Fund”). The Fund is perpetual and held in trust for the Government of the Virgin Islands and the public purposes enumerated in subsection (e) of this secti…

33 V.I.C. § 3100l Financial Services Fund

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(a) There is established in the Treasury of the Virgin Islands a separate and distinct fund to be designated the Financial Services Fund. The Commissioner of Finance shall provide for the administration of the Fund, and no monies contained therein are available for expenditure ex…

33 V.I.C. § 3100m Budget Stabilization Fund

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(a) There is established in the Treasury of the Virgin Islands a separate and distinct rainy day fund to be designated the Budget Stabilization Fund. The Commissioner of Finance shall provide for the administration of the Fund, and no monies contained therein are available for ex…

33 V.I.C. § 3100n Senior Citizens’ Center Fund

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(a) There is established in the Treasury of the Virgin Islands a special fund designated the “Senior Citizens’ Center Revolving Fund”. The Commissioner of Finance shall maintain and provide for the administration of the special fund as a separate and distinct fund in the Treasury…

33 V.I.C. § 3100p Office of the Recorder of Deeds Fund

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(a) There is established in the Treasury of the Virgin Islands a special revolving fund designated the “Office of the Recorder of Deeds Fund”. (b) The Commissioner of Finance shall provide for the administration of the Fund, as a separate and distinct fund, and no monies shall be…

33 V.I.C. § 3100q Office of Highway Transportation Revolving Fund

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(a) There is established in the Treasury of the Virgin Islands a special fund designated the “Office of Highway Transportation Revolving Fund”. The Commissioner of Finance shall administer the Fund as a separate and distinct fund. The Fund consists of all monies covered into the …

33 V.I.C. § 3100r Emergency Response and Management Fund

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(a) There is established in the treasury of the Government of the Virgin Islands a special revolving fund to be designated the “Emergency Response and Management Fund.” The Commissioner of Finance shall provide for the administration of the fund as a separate and distinct fund in…

33 V.I.C. § 3100s The Motorcycle Safety Education Program Fund

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(a) There is established within the Treasury of the Virgin Islands a separate and distinct fund to be designated and known as the “The Motorcycle Safety Education Program Fund” (hereinafter, in this section referred to as the “Fund”). The Commissioner of Finance shall maintain an…