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Virgin Islands Statutes, Title 33

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Virgin Islands/Statutes

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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. § 73 Administration; payment of tax
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(a) The provisions of this chapter shall be administered by the Director of the Bureau of Internal Revenue. (b) Every person subject to the highway user's tax on motor vehicles requiring licensing for highway use under this chapter shall pay the Director of the Bureau of Internal…
33 V.I.C. § 74 Exemptions
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(a) The tax imposed by this chapter shall not apply in the case of the importation of a motor vehicle by and for the sole use of a non-profit corporation organized and operated exclusively for charitable or educational purposes, as evidenced by filing with the Office of Lieutenan…
33 V.I.C. § 75 Container tax
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(a) Every individual and every firm, corporation and other association, except those specifically exempted, who brings a container or flat rack container into the Territory, shall be assessed a tax of $50 on those containers that measure up to 39 feet in length and $100 on those …
33 V.I.C. § 80 Vehicle tire tax
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(a) Every person, business, partnership, firm, corporation or other association in the Virgin Islands that purchases motor vehicle tires shall pay a tax on each tire in the following amounts:(1) Tires 18 inches or under — $1.00 per tire; or(2) Tires over 18 inches — $2.00 per tir…

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33 V.I.C. § 91 Imposition of tax

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(a) A tax of fourteen cents is imposed on each gallon of gasoline, fossil fuel and diesel fuel (hereinafter referred to as “fuel”) manufactured, sold, consumed, imported or otherwise disposed of in the Virgin Islands. (b) The tax levied by subsection (a) of this section shall be …

33 V.I.C. § 92 Nature of tax

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The tax provided in section 91 of this chapter is an internal revenue tax and shall be uniform and general, both on the article produced elsewhere and brought into the Virgin Islands as well as on the article manufactured or produced in the Virgin Islands.

33 V.I.C. § 93 Exemption from fuel tax

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(a) No tax shall be levied under this chapter on sales of fuel made:(1) to the Government of the Virgin Islands;(2) to purchasers of fuel to be used for fueling of aircraft, motorboats, yachts or any other motor vehicle not operating or intended for operation upon the public high…

33 V.I.C. § 94 Persons required to file returns on fuel taxes

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Each manufacturer, importer and importer-dealer of fuel, crude oil, end products derived from oil, or any other hydrocarbon mixture in the Virgin Islands shall file with the Director, under such regulations as the Director shall prescribe, a return of his fuel taxes made under pe…

33 V.I.C. § 95 Failure to pay or attempt to evade the payment of taxes

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Whoever is liable for the payment of the tax imposed by this chapter and fails to pay the same, or evades or attempts to evade the payment of such tax, shall be fined 5 percent of the amount due, and in the case of natural persons, may, in addition, be imprisoned not more than on…

33 V.I.C. § 96 Gasoline conservation tax

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(a) In addition to any other tax required to be paid by this chapter, whoever manufactures, produces or imports after March 15, 1980, gasoline (as that term is defined in the Presidential Proclamation hereinafter cited) for consumption in the Virgin Islands shall pay to the Gover…

33 V.I.C. § 97 Tax on crude oil, and end products derived from oil and any other hydrocarbon mixture

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(a) As used in this section, unless the context requires otherwise, the term(1) “crude oil” includes products partially composed of crude oil.(2) “index price” means the monthly arithmetical average of the price of crude oil prevailing in the first of the two months for which the…

33 V.I.C. § 98 Penalties

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Whoever fails to pay the tax as required in section 97 shall be subject to the penalties imposed under section 95 of this chapter.

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.

33 V.I.C. § 125 Refund of stamp tax

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The Commissioner of Finance may refund the value of stamps insofar as regards signed documents, if it can be ascertained that they have been rendered useless, owing to the circumstances of the case. The Commissioner of Finance shall prescribe regulations concerning the refund of …

33 V.I.C. § 126 Documents drawn up in the Virgin Islands

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Documents drawn up or executed in the Virgin Islands shall be stamped within thirty (30) days from the date of the document.

33 V.I.C. § 127 Documents executed outside the Virgin Islands

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Documents executed or drawn up outside the Virgin Islands shall be stamped within thirty (30) days from the date of arrival within the Virgin Islands. Such arrival date shall be endorsed on the document by the deponent who shall verify the date by affidavit.

33 V.I.C. § 128 Exemptions

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(a) The tax imposed by this chapter shall not apply to a transfer of title—(1) from or to the United States or the Virgin Islands of the United States, or any instrumentality thereof;(2) solely in order to provide or release security for a debt or obligation;(3) which confirms or…

33 V.I.C. § 129 Penalties

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(a) Notwithstanding any other provision of law, any document not stamped within the proper time shall be subject to a penalty of double the stamp tax due; Provided, however, That the maximum penalty shall be the sum of one hundred dollars ($100.00) in addition to the imposition o…

33 V.I.C. § 130 Disposition of stamp taxes

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Fifty percent (50%) of the proceeds of the stamp tax shall accrue to the General Fund of the Treasury of the Government of the Virgin Islands, fifty percent (50%) shall accrue to the account of the Virgin Islands Housing Finance Authority, under title 21 of this Code.

33 V.I.C. § 131 Regulations

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The Commissioner of Finance shall prescribe such rules and regulations, not inconsistent with law, as he deems necessary for the purpose of effectuating the provisions of this chapter.

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…

33 V.I.C. § 525 Rate of duty on articles shipped from within the U.S. Customs Zone

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(1) The amount of customs duty to be paid on any article of foreign origin imported into the Virgin Islands which article has been shipped from within the United States Customs Zone shall be that amount which when added to the duty paid to the United States on said article equals…

33 V.I.C. § 526 Exemption from duty on items purchased by government

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Items brought into the Virgin Islands by or for the use of the Government of the Virgin Islands shall be free of custom duties; Provided That items brought in by, or for sale to, a contractor with the Government, for use in a project to be constructed for and/or sold to the Gover…

33 V.I.C. § 527 Exemption from duty on items imported for production of affordable housing

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Providers of affordable housing pursuant to an approved Affordable Housing Development Agreement entered into with the Government of the United States Virgin Islands under the United States Virgin Islands Affordable Housing Program and vendors of construction supplies and materia…

33 V.I.C. § 528 Exemption from duty on items imported and sold by the Armed Forces Exchange Service

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Notwithstanding any other provisions of law to the contrary, no customs duty shall be collected on the goods, merchandise, and commodities imported by the Army and Air Force Exchange Service to be sold to authorized users of the post exchange.

33 V.I.C. § 530 Exemption in certain cases

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(a) The following articles may be imported into the Virgin Islands for use and consumption in the Virgin islands free of the payment of customs duties:(1) computers and computerware including, hard drives, keyboards, control/adapter units and batteries, portable computer hard dri…

33 V.I.C. § 531 Extensions

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The six-month period provided in section 530 may be extended, upon application, for no more than one additional period of six months.

33 V.I.C. § 532 Sales and transfers

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Upon the sale or transfer of any article described in section 530 or upon the first use of such article for a purpose other than that described in section 530 or upon the expiration of the six-month period described in section 530 or the extension thereof, customs duties at the l…

33 V.I.C. § 533 Exemption from duty

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(a) Notwithstanding any other provision of law to the contrary and pursuant to the authority granted by Public Law 95–134, no customs duty shall be collected on the following goods, merchandise or commodities:(a) Spirits. Spirits includes: Cruzan Rum and Tafia, Irish and Scotch w…

33 V.I.C. § 541 Rate of tax

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Except where exempted or reduced, the rate of tax imposed pursuant to sections 871(a)(1), 881 and 884 of the federal Internal Revenue Code, as amended (as it applies in the Virgin Islands), upon non-resident alien individuals and foreign corporations is ten percent (10%).

33 V.I.C. § 542 Withholding on Virgin Islands Source Income

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Except where exempted or reduced, the rate of withholding of tax imposed by sections 1441 and 1442 of the federal Internal Revenue Code, as amended (as it applies in the Virgin Islands) is ten percent (10%).

33 V.I.C. § 543 Exemption for mortgage interest

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Interest payments received from sources within the Virgin Islands for loans secured by a mortgage of real estate located in the Virgin Islands shall be exempt from the tax described in section 541 and the withholding described in section 542 of this chapter.

33 V.I.C. § 581 Income tax surcharge on corporations

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(a) There is hereby imposed on all corporations that have a liability to pay Virgin Islands income tax a surcharge of ten percent (10%) of each such corporation's total income tax liability, defined as “Total Tax Liability.” As necessary, the Director shall issue press releases o…

33 V.I.C. § 680 Bureau created

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(a) There is hereby created the Virgin Islands Bureau of Internal Revenue (hereinafter referred to as the Bureau) as a separate independent agency of the Government of the United States Virgin Islands, which, for budgetary purposes only, shall be included under the Office of the …

33 V.I.C. § 681 Powers and duties of the Bureau

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(a) The Bureau shall have the power and it shall be its duty to:(a) administer and enforce the laws imposing corporate and individual income taxes, gross receipts, trade and excise taxes, production taxes, gift taxes, highway users' taxes, hotel occupancy taxes, inheritance taxes…

33 V.I.C. § 682 Tax revenues deposited in Treasury

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All tax revenues collected by the Bureau shall be deposited in the Treasury of the Virgin Islands unless Virgin Islands law specifically provides otherwise. The Director shall cooperate with the Commissioner of Finance to provide the Commissioner a detailed account of the revenue…

33 V.I.C. § 683 Practice before the Bureau

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(a) The Bureau shall—(1) regulate the practice of representatives of persons before the Bureau, and(2) before admitting a representative to practice, require that the representative demonstrate(A) good character and reputation;(B) necessary qualifications to enable the representa…

33 V.I.C. § 701 Notice or regulations requiring records, statements and special returns

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Every person liable for any tax imposed by the internal revenue laws of the Virgin Islands, or for the collection thereof, shall keep such records, render such statements, make such returns, and comply with such rules and regulations as the Director may from time to time prescrib…

33 V.I.C. § 711 General requirement of return, statement or list

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When required by the Director any person liable for any internal revenue tax of the Virgin Islands, or for the collection thereof, shall make a return or statement according to the forms and regulations prescribed by the Director. Every person required to make a return or stateme…

33 V.I.C. § 716 Persons required to make returns of income

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General rule General rule (a) Returns with respect to income taxes under the Virgin Islands income tax law shall be made by the following—(1) every individual having for the taxable year a gross income of $600 or more (except that any individual who has attained the age of 65 bef…